If you’re working through your Canadian tax return and you’re not sure what Line 10100 is or what to put there, you’re not alone. It’s one of the most searched lines on the entire return. This guide breaks it down simply.
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What Is Line 10100 on Your Tax Return?
Line 10100, previously known as Line 101 before 2019, is designated for reporting all income earned through employment. It is one of the most important lines on your T1 General Income Tax and Benefit Return because it is the starting point for calculating how much tax you owe.
In plain terms, Line 10100 is where you tell the CRA the total amount you earned from working during the tax year. This includes your regular salary or wages, but it goes beyond that.
Employment income is all of the money you receive at work through salary, wages, commissions, bonuses, tips, gratuities, and honorarium. Every dollar earned through employment must be reported here accurately, regardless of the source or amount.
Where Does the Number Come From?
The amount you need to enter on Line 10100 can be found on your T4 slip under Box 14. Your employer is required to issue your T4 slip by the last day of February each year. If you have multiple employers, add up the Box 14 amounts from all your T4 slips and enter the total on Line 10100.
What goes on Line 10100 includes:
- Salary and wages — your regular pay from any employer
- Commissions — earnings based on sales
- Bonuses and overtime pay
- Tips and gratuities — even if not shown on your T4, these must be reported
- Taxable benefits — things like a company car or housing allowance that your employer provides and the CRA considers income
- Honoraria — payments for services rendered without a formal contract
What Does Not Go on Line 10100?
Not all income belongs on this line. Here is what goes elsewhere:
- Self-employment income — if you are self-employed, your business income is reported on Form T2125, not Line 10100
- Foreign employment income — income earned while working outside Canada goes on Line 10400
- Pension or RRSP income — these have their own dedicated lines further down the return
- Investment income — interest and dividends are reported on separate lines
What Is the Difference Between Line 10100 and Line 15000?
This is one of the most common points of confusion at tax time. Line 10100 is where you report the income you earned from your jobs, meaning all income reported on your T4 slips. Line 15000 is where you declare your gross annual income, which includes your employment income plus any other income you earned during the year.
For many Canadians with a single employer and no other income sources, Lines 10100 and 15000 will show the same number. But if you also have rental income, investment income, RRSP withdrawals, or other sources, Line 15000 will be higher.
Where Is Line 10100 on the Tax Return Form?
Line 10100 is located on page three of your Income Tax and Benefit Return form, under Step 2, Total Income. It is specifically labelled as Employment Income. If you are filing using tax software like TurboTax or Wealthsimple Tax, the software will populate this field automatically once you enter your T4 information. If you have registered for CRA My Account and enabled Auto-Fill My Return, your T4 data may import directly.
What Happens If You Report the Wrong Amount?
Accuracy on Line 10100 matters. The CRA uses this figure to determine the amount of tax you owe on your taxable income. Any discrepancies can lead to reassessments, penalties, and interest charges.
If you under-report your employment income, the CRA may send you a notice of reassessment after cross-referencing the T4 your employer filed with what you reported. If you are unsure how to interpret your T4 or have multiple income sources, getting professional help at filing time prevents costly errors.
If you want to understand what happens after your return is processed by the CRA, our guide on the notice of assessment explains exactly what to expect.
What If You Have Multiple T4 Slips?
If you worked more than one job during the year, you will receive a T4 from each employer. Add up all the Box 14 amounts and enter the combined total on Line 10100. Do not submit separate entries for each employer on this line. The CRA wants one total figure representing all employment income for the year.
If you did not receive a T4 by the end of February, contact your employer immediately. You can also log into your CRA My Account to check if the slip has been filed there. If you cannot obtain an accurate T4 by the filing deadline, the CRA advises you to estimate your income and file anyway, then amend your return once the correct T4 arrives.
Line 10100 is straightforward for most Canadians with a single employer, but it gets more complex when you have multiple jobs, taxable benefits, or income your T4 does not fully capture. The key is making sure every dollar of employment income is accounted for so your return is accurate and you avoid a reassessment down the road.
If you would like a tax professional to handle your return from start to finish, we are here to help.