What is Line 10100 On Tax Return in Canada – Formerly Line 101?
The tax season for 2022 is upon us, and you may be filing your tax returns to save money. While tax returns may seem straightforward, preparing and submitting accurate tax returns to the Canada Revenue Agency is vitally important to avoid penalties, fines or worse. Thankfully, I’m here to help.
Line 10100 is one of the few tax lines that almost all Canadians will have on their tax return. Below is everything you need to know about line 10100 on your tax return.
What is line 10100 on your Canadian tax return?
Your employment income is generally found in box 14 of your T4 slips issued by your employer or employers. Line 10100 is a line on Canadian tax returns to enter your total employment income. Note that line 10100 used to be line 101 on tax returns before 2019.
Line 10100 is comprised of all forms of employment income, from salaries & wages, gratuities, commissions, bonuses, & tips that you earn at your place of employment. Your employer tracks these annually and reports the annual amount in box 14 of your tax return. Your total for line 10100 is the total of all your employment income on your T4 slips.
When will I get my T4 slips to complete line 10100?
You should receive your T4 slip from your employer by the end of February of the following year. For example, if you are filing your 2022 income tax return, you will receive all your T4 slips from your employers by February 28, 2023. If your employer fails to send you a copy of your T4, you can log in to your Canada Revenue Agency account and view them online.
Where is line 10100 on a tax return?
Finding line 10100 can be confusing if you have never looked at a tax return before. Sometimes you need this information to validate to pass security checks or open registered accounts.
Once you have filed your tax return and are trying to find line 10100, you can find it on the third page of your T1 General Form on your federal return. If you are able to log in to your CRA account, simply pull up your T1 and go to the third page. You will find it under Step 2 on page 3, titled Income tax and benefit return. You will also find the same value for 10100 on your provincial or territorial income return forms under the “total income” section of your T1.
Employment income (line 10100) vs other employment income (line 10400)
While most forms of employment income will be shown on line 10100, some forms of employment income are covered under line 10400 – other employment income. Other employment income includes:
Veteran benefits
Royalties
Foreign income earned
Wage loss replacement plans
Net research grants
Workplace payment plans
Supplemental unemployment benefits
These will not get reported in line 10100 on your T4 slips and are not included in line 10100. Instead, these are reported under line 10400, other employment income. It is important to ensure that your income tax is filed correctly & accurately to avoid fines & fees from the CRA.
line 10100 vs 15000 tax return
Line 10100 is used for employment income, whereas line 15000 is for total income. Sometimes the total of your employment income is, but this is usually not the case. Line 15000 takes into account more than employment income. At a glance, line 15000 also includes:
Other employment income
Disability benefits
Universal child care benefits (UCCB)
Employment insurance and other benefits
Interest and other investment income
Medical premium benefits
Workplace payment plans
Supplemental unemployment benefits
Clergy housing allowance
Rental income
Taxable capital gains
RRSP income
Self-employment income
As you can see from above, line 10100 employment income is just a subset of total income line 15000. Check out this complete breakdown of line 15000 total income for more information.
What tax information do I enter in line 10100, formerly 101
The amount that gets entered into line 10100 is the summation of box 14 from all of your T4 slips. Box 14 captures employment income from each employer for wages, salaries, bonuses, etc.
Not all employment income will go to line 10100 – you will have some items on your T4 that are other forms of employment income but do not go into tax line 10100. These will still need to be reported in your tax return, but they will fall in a tax line between 10100 and 15000 (total income).
How can I prepare line 10100 correctly on my tax return?
There are many ways to prepare a tax return correctly that is cost-effective and simple. Depending on your familiarity with calculating tax return amounts, I recommend using income tax software to help you prepare your annual return. Income tax software makes the process of filing taxes simple and easy. Check out my list of best income tax software.
Tax software will help your file your tax forms correctly and ensure you include all income sources. Most of the options in this list let you connect to your CRA account, and you can come complete online filling to speed up the process.
If filing your own taxes is too daunting of a task and beyond your expertise, I recommend working with a CPA to have them complete your tax return for you.
Is line 10100 formerly line 101?
Yes, line 10100 has replaced line 101 on your T1 tax filing since 2020’s tax year. This is one of several revisions rolled out as a change in 2020. This will most likely standardize the number of digits used for each tax line. Before 2020, several income tax lines had three or four digits. Now all tax codes have five digits.
Conclusion
Line 10100 is employment income and is a figure on your T1 tax return. It is the summation of box 14 on your t4 from multiple employers. It does not represent your total income earned, which is the summation of lines 10100 to 15000. Line 10100 was formerly line 101, but was changed to 10100 since 2020.
About the Author
Nick Robert is the founder and creator of Nickrobert.com. I created this website to educate Canadians about everything related to personal finance. As a Chartered Professional Accountant & Chartered Accountant, I have worked with many Canadians to achieve their personal finance goals.
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