Line 10100 Tax Return Canada 2026

Where to find your employment income on your T4 slip and how to report it correctly

You're filling out your tax return and boom — Line 10100 pops up asking for your employment income. Simple enough, right? Grab your T4 slip, look at box 14, and you're done. Except, wait — what if you had multiple jobs? What about those cash tips you pocketed? And is this the same as your total income, or nah?

✓ Quick Answer

Line 10100 on your Canadian tax return is where you report all employment income — that's salaries, wages, bonuses, commissions, tips, and gratuities. You'll find this amount in box 14 of your T4 slip. If you worked multiple jobs, add up box 14 from all your T4s. Formerly known as Line 101 before 2019, this line feeds into your total income on Line 15000 and determines your tax bracket.

Table of content

What Actually Counts as Employment Income?
Where to Actually Find Line 10100
How Line 10100 Differs From Other Tax Lines
Common Mistakes That'll Get You in Trouble
Special Cases You Should Know About
Frequently Asked Questions

What Actually Counts as Employment Income?

Here's the thing — Line 10100 is specifically for money you earned through an employer-employee relationship. We're talking everything that shows up in box 14 of your T4 Statement of Remuneration Paid. That includes your regular paycheque, sure, but also bonuses, commissions, overtime pay, and even those holiday bonuses your boss handed out in December.

Got tips at your restaurant job? Yep, those count too, whether they were cash, debit, or credit. Same goes for gratuities and honoraria. If your employer gave you a taxable benefit — like a company car for personal use or stock options — those also appear in box 14 and need to be reported on Line 10100.

Salaries & Wages

Your regular pay from any full-time or part-time job, including hourly wages and salaried positions

Bonuses & Commissions

Performance bonuses, sales commissions, signing bonuses, and year-end incentive payments

Tips & Gratuities

Cash tips, electronic tips, service charges, and any gratuities received from customers

Taxable Benefits

Company car personal use, stock option benefits, housing allowances, and employer-paid premiums

Where to Actually Find Line 10100

On your T1 General tax return, Line 10100 lives on page 3 under "Step 2 – Total Income." It's literally the first line in that section, which makes sense since employment income is the most common type of income Canadians report. If you're filing electronically using tax software, the program will automatically populate this line once you enter your T4 information.

Related: Line 20700 Tax Return

Speaking of T4s — your employer is legally required to send you this slip by the end of February. If it's March and you still haven't received yours, check your CRA My Account first. The CRA receives copies of all T4s electronically, so you can view and download them there. If it's still missing, contact your employer directly or call the CRA helpline at 1-800-959-8281.

How Line 10100 Differs From Other Tax Lines

This trips up a lot of people, so let's clear it up right now. Line 10100 is NOT the same as your total income (Line 15000). Line 10100 only captures employment income from T4 slips. Line 15000, on the other hand, includes everything — employment income plus self-employment earnings, investment income, rental income, pension income, RRSP withdrawals, you name it.

If you only worked a regular job and have no other income sources, then yeah, your Line 10100 and Line 15000 will match. But most Canadians have at least some additional income, even if it's just $50 in savings account interest. That's why understanding the difference matters when you're calculating your tax bracket and what you'll owe.

Ready to Calculate Your 2025 Taxes?

See exactly how your employment income affects your tax bill and estimated refund

Use Our Tax Calculator

Common Mistakes That'll Get You in Trouble

The CRA cross-checks your reported income against the T4s they received from your employers. If the numbers don't match? You're looking at a reassessment, potential penalties, and interest charges on unpaid taxes. Here are the mistakes to avoid, eh?

Forgetting a T4 slip: Worked two jobs this year? Make sure you add both T4 amounts together for Line 10100
Not reporting cash tips: Yeah, the CRA knows servers and bartenders get tipped — report all gratuities received
Using net instead of gross: Line 10100 wants your gross employment income before taxes, CPP, and EI deductions
Mixing up box numbers: It's box 14 on your T4, not box 12 or box 18 — those are different things entirely
Ignoring T4A slips: Some employment income appears on T4A slips instead of T4s — check both

Essential Tax Filing Resources

Make sure you're using the right tools and information to file correctly:

Complete Tax Filing Guide | Best Tax Software | NETFILE Information

Special Cases You Should Know About

Volunteer firefighters and search and rescue volunteers can claim a $1,000 exemption on certain emergency services income. If you're eligible, you'll report the exempt portion on Line 10105 instead of 10100. Members of the clergy can subtract their housing allowance (shown in box 30 of the T4) from box 14 before entering the amount on Line 10100.

Related: Line 23600 Tax Return

Got stock options from your employer? Those security option benefits get reported on Line 10100 when you exercise the options (for non-CCPC companies) or when you sell the shares (for Canadian-controlled private corporations). The tax treatment gets complicated fast, so if you're dealing with significant stock options, seriously consider getting professional help.

If you contributed to an RRSP through payroll deductions, that doesn't reduce your Line 10100 amount. Box 14 shows your gross employment income before RRSP contributions. You'll claim those RRSP deductions later on your return to reduce your net income.

Frequently Asked Questions

Is Line 10100 the same as box 14 on my T4 slip?

Yes, if you only have one T4 slip. Box 14 shows your employment income from that specific employer. Line 10100 on your tax return is the total of box 14 from all your T4 slips combined. If you worked multiple jobs, add them all together before entering the amount on Line 10100.

What's the difference between Line 10100 and Line 15000?

Line 10100 reports only employment income from T4 slips. Line 15000 is your total income from all sources — employment, self-employment, investments, rentals, pensions, everything. If you only have employment income, these two lines will match. Most Canadians have additional income sources, so Line 15000 is typically higher than Line 10100.

Do I report tips and cash income on Line 10100?

Absolutely yes. All tips and gratuities are taxable income and must be reported on Line 10100, whether they were cash, debit, credit, or included in your paycheque. If your employer tracked your tips and included them in box 14 of your T4, they're already there. If not, you need to add them yourself and report the total on Line 10100.

What if my employer made a mistake on my T4 slip?

Contact your employer immediately to request a corrected T4 slip. If the tax deadline is approaching and you can't get a corrected slip in time, the CRA recommends filing with your best estimate based on pay stubs and bank records. You can file an adjustment later once you receive the correct T4. Document everything in case the CRA asks questions.

Related: Line 15000 Tax Return

Can I deduct work expenses from my Line 10100 employment income?

No, Line 10100 is your gross employment income before any deductions. Employment expenses like tools, vehicle costs, or home office expenses get claimed on Line 22900 later on your return, not subtracted from Line 10100. However, you may be eligible for the Canada Employment Amount (Line 31260), which is a non-refundable tax credit for work-related expenses.

What happens if I don't report all my employment income?

The CRA receives copies of all your T4 slips directly from employers, so they'll catch the discrepancy during processing. You'll receive a reassessment notice demanding the unpaid taxes plus interest. Repeatedly failing to report income over $500 triggers escalating penalties. If it's intentional, you could face tax evasion charges. Always report all employment income accurately.

Where do I report freelance or self-employment income?

Self-employment and freelance income does NOT go on Line 10100 — that line is only for employment income from T4 slips. Report self-employment earnings on Form T2125 (Statement of Business or Professional Activities), which calculates your net business income. That amount then flows into different lines on your T1 return and eventually into Line 15000 total income.

Why did Line 101 change to Line 10100?

The CRA renumbered all tax lines starting with the 2019 tax year, changing from 3-digit to 5-digit line numbers. The T1 General form had doubled in size over the years and needed a more organized numbering system. They kept the core numbers similar where possible — Line 101 became Line 10100 — to minimize confusion during the transition.

How does Line 10100 affect my tax bracket?

Your tax bracket is determined by your taxable income (Line 26000), not directly by Line 10100. However, Line 10100 feeds into Line 15000 (total income), which then gets reduced by deductions to calculate your net income (Line 23600) and taxable income. So while Line 10100 doesn't directly set your bracket, it's a major component of the calculation that determines where you land.

Can I view my T4 information on CRA My Account?

Yes! Log into CRA My Account and navigate to "Tax Returns" then click "Tax Information Slips (T4s and more)" in the sidebar. You can view and download all T4 slips the CRA has received from your employers. This is super helpful if your employer is late sending you a copy or if you lost your paper T4 slip. The information is usually available by late February.

I am Ruth

Reviewed by