With tax season on the way, it’s best to get a jumpstart on filing your return, so you don’t miss out on any benefits or run into any tax debt issues.
Staying organized and up to date with your income taxes is just as important as monitoring your credit score and managing loan payments and credit card bills.
For instance, one of the most important sections of your tax return to fill in correctly is Line 10100 (formerly 101), which has to do with your employment income. Keep reading to find out what Line 10100 is and why it’s an essential part of your tax return.
Tax lines are a filing system that the government and the Canada Revenue Agency (CRA) use to simplify tax reporting forms. Each line on one of these forms represents a different aspect of your tax return. While tax lines used to be 3 or 4 numbers long, the CRA announced that all lines would increase to 5 numbers as of tax season 2019.
Until 2019, Line 10100 was known as Line 101. As mentioned, it’s one of the only lines that pretty much every Canadian taxpayer has to complete on their return because it’s how people declare their employment income to the Canada Revenue Agency.
Find out why you need to file your taxes if you have no income.
If you work for one or more conventional businesses, Line 10100 appears as “Box 14” on any T4 tax slips you receive from your employer(s). The total amount of T4 slips you get for that tax year makes up Line 10100 on your federal tax return, which means income earned through multiple employers should be declared individually.
If you look at a completed federal tax return from the year 2019 or later, Line 10100 should be the first line located under “Step 2 – Total Income”, which is normally on Page 3 of your T1 – Income Tax and Benefit Return (also called a T1 General Form).
You can generally find the form online through tax filing software or by downloading it through your CRA MyAccount. Depending on the tax software you use, the line may appear under different sections. For example, with TurboTax, you can find Line 10100 in the tax summary section.
Don’t forget, the amount you have to enter for Line 10100 of your federal tax return is listed under Box 14 of your T4 slip. Whether you’re using tax software, hiring a tax accountant or filing your taxes manually, you must report the total income you’ve earned as stated on each T4 slip you get. Employment income qualifies as any earnings from:
Over the past few years, the CRA has gradually changed most tax lines in Canada from 3 or 4 numbers to 5-digit codes as a way to make tax reporting more efficient. Here are some of the most important tax lines you should know:
| Year 2018 and Before | Year 2019 and After | Description |
| 101 | 10100 | Employment income from T4 tax slips |
| 104 | 10400 | Other employment income (royalties, foreign income, etc.) |
| 113 | 11300 | Old Age Security (OAS) pension |
| 114 | 11400 | Canada Pension Plan (CPP) OR Quebec Pension Plan (QPP) benefits |
| 119 | 11900 | Employment Insurance (EI) and other related benefits |
| 126 | 12600 | Net rental income, minus deductions (losses) |
| 127 | 12700 | Taxable capital gains (or net capital losses) |
| 129 | 12900 | Registered Retirement Savings Plan (RRSP) income |
| 144 | 14400 | Workers’ compensation benefits |
| 145 | 14500 | Social assistance payments |
| 236 | 23600 | Net income |
| 260 | 26000 | Taxable income |
| 300 | 30000 | Basic personal amount |
| 308 | 30800 | CPP contributions |
| 350 | 35000 | Total federal non-refundable tax credits |
| 406 | 40600 | Federal tax |
| 437 | 43700 | Total income tax deducted |
| 484 | 48400 | Tax Refund |
It’s no secret that filing your own taxes can get a tad confusing, particularly when you’re dealing with your federal and provincial/territorial taxes at the same time. For example, there are 3 tax lines in particular that can be easily mixed up if you’re not careful:
This line refers solely to employment income, meaning anything that appears on a T4 tax slip in box 14.
Where line 10100 refers only to your employment found on box 14 of your T4, line 10400 refers to your less-traditional income to report, such as royalties, health benefits and payments from other countries. These incomes must be declared on Line 10400 of your federal tax return and cannot be accommodated on a T4 slip.
This is another line that you’ll see on a federal tax return. Unlike line 10100, line 15000 includes all income, including income from employment, investments, interest, taxable gains, RRSPs and any other sources.
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Here are some of the main income types that you should not declare on Line 10100 of your federal or provincial/territorial taxes. Those incomes actually belong on Line 10400 (Other Employment Income), which is exclusively on your federal tax return:
Additionally, some types of workplace payment plans and insurance programs must be reported on Line 10400 of your federal tax return, including but not limited to:
Whether you’re doing your own taxes or getting them done professionally, Line 10100 is definitely one of the most essential parts of your federal and provincial/territorial tax returns. Get in touch with a certified tax expert if you’re having trouble understanding or filing your taxes. That way, you’ll be totally prepared for tax season.
Bryan is a graduate of Dawson College and Concordia University. He has been writing for Loans Canada for five years, covering all things related to personal finance, and aims to pursue the craft of professional writing for many years to come. In his spare time, he maintains a passion for editing, writing screenplays, staying fit, and travelling the world in search of the coolest sights our planet has to offer.
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