What is Line 10100 on Your Tax Return?

October 3, 2023
12 min read

Line 10100 on your tax return represents your employment income from wages and salaries, taxable allowances, and benefits. Your employment income usually shows up on box 14 of your T4 slip. Before 2019, line 10100 was known as line 101. 

This article digs into what line 10100, where you can find it on your federal tax return, and the other forms of income you need to include on your taxes. 

The Landscape of Tax Lines in Canada

Tax lines on a federal tax return refer to different lines or sections of your tax return from where you report information corresponding to the tax line number. For instance, line 10100 represents T4 employment income. When filling out your taxes, this is where you record the corresponding information. It’s a way to organize information, including your income, deductions, or credits. 

By filling out the appropriate tax lines, you can accurately account for your income, deductions, and credits on your paper or electronic tax document. This helps you to know how much you owe or how much of a return you can expect. 

Before 2019, many tax lines were three or four-digit numbers. Now, all tax lines are five-digit numbers. For instance, line 101 is now line 10100, and line 150 is now line 15000.  

Line 10100: A Deep Dive

When you’re doing your taxes, don’t miss line 10100. This is an important tax return line that identifies where to document your employment income. Your employment income can consist of: 

  • Salary 
  • Wages
  • Bonuses
  • Tips
  • Gratuities
  • Honoraria

While line 10100 represents your employment income, it doesn’t necessarily represent your total income. Total income is documented on line 15000, formerly line 150, and refers to your total gross (before taxes) income.  

Navigating Your Tax Return: Spotting Line 10100

If you’re trying to find line 10100 on your annual tax return, it is usually located under “Step 2 - Total Income.”  The image below is from the Government of Canada website, here you can see Employment income (box 14 of all T4 slips) is connected to line 10100. 

Source: Government of Canada accessed October 2, 2023. 

Decoding Other Vital Tax Return Lines

What is the difference between line 10100, 10400, and line 15000?

Line 10100 refers to your employment income, it comes before line 10400 and line 15000 on your income tax. 

Line 10400, previously line 104, represents “other employment income” such as foreign employment and certain GST/HST rebates. 

  • Employment income not reported on a T4 slip (T4, T4A, T4PS) such as tips and occasional earnings. 
  • Net research grants
  • Clergy housing allowance or an amount for eligible utilities
  • Foreign employment income
  • Income maintenance insurance plans (wage-loss replacement plans)
  • Veterans benefits
  • Certain GST/HST rebates
  • Royalties 
  • Amounts received under a supplementary unemployment benefits plan (guaranteed annual wage plan)
  • Employees profit-sharing plan amounts (EPSP)
  • Medical premium benefits
  • Wage Earners Protection Program 

Line 15000 represents all income sources. Income that is used to calculate total income, can include: 

  • Employment income
  • Commissions
  • Old age security (OAS)
  • Canada pension plan (CPP) or Quebec pension plan (QPP)
  • Other pensions or superannuation 
  • Pension income from your spouse
  • Employment insurance (EI)
  • Maternity and parental benefits
  • Interest and investment income
  • Net partnership income 
  • Taxable capital gains 
  • Registered retirement savings plan (RRSP) income
  • Apprenticeship grants
  • Taxable scholarships, fellowships, bursaries, artist project grants
  • Self-employment income
  • Social assistance payments

Amounts that you don’t need to report and are not taxed, include: 

  • Lottery winnings
  • Most gifts and inheritances
  • Amounts paid by Canadian ally country for disability or death of a war veteran due to war services
  • GST/HST credits
  • Canada child benefit (CCB) payments
  • Family allowance payments and supplements for handicapped children in Quebec
  • Compensation from another province or territory if you were a victim of a criminal act or motor vehicle accident
  • Most amounts received from life insurance policy when someone dies
  • Most types of strike pay you get from your union
  • Most amounts from TFSA

Income Nuances: Unpacking Line 10400 

While your employment income is typically documented on your T4 slip, which you should receive each year from your employer, not all employment income is found here. For instance, if you are a server in a bar or restaurant, you may receive a T4 that covers your wages; however, this doesn’t include your tips. Tips are considered taxable income, and are included on line 10400.  

Line 10400 represents other types of employment income, including: 

  • Employment income not reported on a T4 tax slip (T4, T4A, T4PS), such as tips and occasional earnings. 
  • Net research grants
  • Clergy housing allowance or an amount for eligible utilities
  • Foreign employment income
  • Income maintenance insurance plans (wage-loss replacement plans)
  • Veterans benefits
  • Certain GST/HST rebates
  • Royalties 

Benefits and Compensation: Line 10400’s Inclusions

Line 10400 also includes some insurance plans and payment plans, including: 

  • Supplementary unemployment benefit plan: This is also referred to as a guaranteed annual wage plan. It’s a benefit set up by your employer to top up your EI benefits when you are off work for a period of time due to training, illness, an accident or disability, maternity or parental leave, or a temporary stoppage of work. 
  • Employees profit-sharing plan amounts (EPSP): An EPSP is an arrangement that allows employers to share profits with some or all employees. Payments are on a T4PS slip instead of a T4 slip.
  • Medical premium benefits: If your employer pays your medical premiums, the amount they pay is considered taxable income that you can add to line 10400. 
  • Wage Earners Protection Program: This is a program that may be available to you if: A) Your employer has filed for bankruptcy, is subject to receivership, or another qualifying insolvency proceeding, or B) You have lost your job, and you’re owed wages, vacation pay, termination pay or severance pay. 

Line 10100 vs. Line 23600: What’s the Difference?

Line 23600, formerly line 236, is your net income. Net income represents your income after taxes. This line is used to calculate federal and provincial or territorial non-refundable tax credits. The Canada Revenue Agency (CRA) uses this number and your spouse or common-law partner’s net income to calculate how much you will receive for benefits such as the Canada child benefit, GST/HST credit, social benefits repayment, and other types of credits. 

A big difference between line 10100 and line 23600 is line 10100 shows your gross employment income and line 23600 shows your net income. 

Gross vs. Net Income: Making Sense of Line 10100

Gross income is your total income earned before taxes and deductions.  

Net income represents your income once you have accounted for taxes and deductions. 

Line 10100 is your gross employment income. 

Simplifying Your Tax Filing: Methods and Tips

Filing your taxes probably isn’t at the top of your list for fun things to do. Unfortunately, no matter how much you want to avoid it, filing your taxes is a must. Filing your taxes, whether you earn income or not, also makes you eligible for many government benefits and credits. 

To simplify tax filing, consider these tips: 

  • Put it in your calendar. To prevent feeling rushed or missing the tax deadline, make sure you set a reminder to complete your taxes in advance. Filing late can result in late-filing penalties, and your benefit and credit payments could be interrupted. 
  • File online: If you want to get your refund as fast as possible, you can sign up for direct deposit and file your taxes online. The Government of Canada recommends using one of the following options: 1) NETFILE certified tax software, 2) an authorized accountant or service provider who can use EFILE service and 3) the Community Volunteer Income Tax Program.
  • Don’t miss any benefits, credits, or deductions: The government uses information from you and your spouse or common-law patterns returns to determine your eligibility for CCB, GST/HST credit, and provincial or territorial benefits.
  • Keep tax-related documents: There’s nothing worse than trying to track down receipts and other information during tax time. To make things easier on yourself, keep a file with relevant digital receipts and documents. If you're not comfortable storing your information online, get a file or a box where you organize relevant tax information throughout the year. 

Line 10100 - FAQs 

What is line 10100 on my tax return?

Line 10100 on your income return, formerly line 101, represents your employment income which can include salary, wages, commissions, bonuses, tips, gratuities, and honoraria.  

Is line 15000 and line 10100 the same?

Line 15000 and line 10100 are not the same. Line 15000 represents your total income, which includes line 10100 (employment income) in addition to other types of income, such as old age security and employment insurance. 

Is line 10100 the same as line 14?

Employment income is usually shown in box 14 of your T4 slip. The information listed in line 10100 is the total of all your employment income which could include multiple T4s.

Are You Ready For Tax Season?

Filing your taxes can feel tedious and complicated. Luckily, there are many great resources on the government of Canada website you can use to better understand the different line items on your tax return and to help guide you through the filing process. 

If you struggle to complete your taxes on your own, you can always consider using an accountant or the Community Volunteer Income Tax Program, which offers free tax clinics. 

To prevent filing your taxes late and delaying any benefits or credits you are eligible for, make sure you set a reminder to file your taxes on time. 

October 3, 2023
12 min read