What Is Line 10100 on a Tax Return?

What line 10100 means

Line 10100 is employment income on the T1. For most employees it is the total of box 14 from every T4. Tips reported on a slip, and some other employment amounts, can also land on this line.

Where to find line 10100

Look at each T4, box 14, then at line 10100 of the T1. If you had two jobs, both T4s belong in the total. A T4A is not automatically employment income. The preparer sorts that slip onto the line the CRA form names.

Why line 10100 matters

Tax was often withheld on this income. The withholding is not line 10100. It is a separate credit later on the return. If a T4 arrives after you filed, the return needs a T1 adjustment, not a second filing of the same year.

Checking line 10100 on your notice of assessment

When the notice of assessment arrives, compare this line with your copy of the return. A different figure means the CRA changed a slip or a deduction. Bring the notice and the slips to the Scarborough office. If that year was already filed, the fix is a T1 adjustment, not a second filing of the same year. Keep the notice with the file. Ask which year the notice belongs to before you pay a balance. The firm quotes a six-year retention period for tax records, counted from the end of the last tax year they relate to.

Work with the Scarborough office

Kennedy Tax & Accounting Inc. prepares the return from its only office in Scarborough, near Kennedy Station. You can visit or send the slips. English, Bengali and Tamil are spoken. A CPA has led the firm since 2010. A simple personal return starts at $49.99 + HST. Other work is quoted first.

The personal return is prepared on the personal income tax page. A corporation uses the T2 service. Books are on the bookkeeping page.