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All income you earned, even if not reported on an information slip, must be disclosed on your tax return. However, certain non-taxable amounts are exempt from reporting as income, including:

Lottery winnings of any amount, unless considered income from employment, business or property, or a prize for achievement.
Most gifts and inheritances.
Amounts paid by Canada or an allied country (if non-taxable in that country) for disability or death of a war veteran due to war service.
GST/HST credit and CCB payments, including those from related provincial or territorial programs.
Family allowance payments and the supplement for handicapped children paid by the province of Quebec.
Compensation received from a province or territory if you were a victim of a criminal act or a motor vehicle accident.
Most amounts received from a life insurance policy following someone's death.
Most types of strike pay from your union, even if earned through picketing duties as a requirement of membership.

Note that income earned on the above amounts, such as interest from investing lottery winnings, is taxable. Additionally, most amounts received from a Tax-Free Savings Account (TFSA) are also exempt from reporting.

When reporting foreign income and other foreign currency amounts, use the Bank of Canada exchange rate on the day the income arises. The CRA may accept rates from widely available, verifiable, and independent sources like Bloomberg L.P., Thomson Reuters Corporation, and OANDA Corporation. In certain circumstances, an average rate may be used. Refer to the Income Tax Folio S5-F4-C1 for details on reporting currency and foreign amounts. If you paid foreign taxes on foreign income, you might be eligible for a foreign tax credit when calculating federal and provincial or territorial taxes. Refer to Form T2209 for federal foreign tax credits and Form T2036 for provincial or territorial foreign tax credits.

Line 10100 – Employment income

Emergency services volunteers

f you've received compensation from a qualifying employer, such as a government, municipality, or public authority, for your services as an emergency volunteer, the T4 slips issued by this entity will typically indicate only the taxable portion in box 14, provided it exceeds $1,000. The non-taxable portion can be found in box 87. If you've served as a volunteer emergency worker for multiple employers, you can claim the $1,000 exemption for each eligible employer.

As an emergency services volunteer, you may be eligible to claim either the $3,000 Volunteer Firefighters' Amount (VFA) or the Search and Rescue Volunteers' Amount (SRVA). If qualified for the $1,000 exemption on line 10100 of your return and either the VFA or SRVA (lines 31220 and 31240), you must choose which one to claim. Opting for the $1,000 exemption involves reporting only the amounts from box 14 of your T4 slips on line 10100 and refraining from claiming on lines 31220 or 31240. The exempt portion from box 87 of your T4 slips should be reported on line 10105.

If the entity employed you for similar duties or if you choose to claim the VFA or SRVA, the entire payment becomes taxable. Add the amounts from boxes 87 and 14 of your T4 slips, and report the total on line 10100 of your return.

For security options benefits, report taxable benefits from exercised options in 2022 (or carried forward to 2022) on certain security options. Additional details can be found in Guide T4037, Capital Gains.

Regarding wage-loss replacement plan income shown in box 14 of your T4 slips, you may not need to report the entire amount. Report the amount received minus your contributions to the plan, if unused in prior returns, on line 10130. Your total contributions to the WLRP, as shown in supporting documents from your employer or insurance company, should also be reported on this line. Refer to archived Interpretation Bulletin IT-428, Wage Loss Replacement Plans, for further guidance.

If you're a member of the clergy and received a housing allowance or eligible utilities amount in box 14 of your T4 slips, subtract the amount in box 30 from box 14, and include the difference on line 10100 of your return. Report the amount from box 30 on line 10400 of your return.

Line 10400, titled "Other employment income," requires you to report the total of various income sources. Include the following amounts:

Amounts from your T4, T4A, and T4PS slips, following the instructions provided on the back of these slips.
Employment income not reported on a T4 slip, such as tips and occasional earnings. Fees for services indicated in box 048 of your T4A slips should be reported on the applicable self-employment lines (13499 to 14300) of your return.
Net research grants - Deduct your expenses from the grant received and report the net amount on line 10400. Ensure that your expenses do not exceed the grant amount. Refer to Guide P105, Students and Income Tax, for more details.
Clergy’s housing allowance or an amount for eligible utilities from box 30 of your T4 slips. You may be eligible to claim a deduction on line 23100 of your return. If a housing allowance or an amount for eligible utilities is shown in box 14 of your T4 slips, subtract the amount in box 30 of your T4 slips from the amount in box 14 and include the difference on line 10100 of your return.
Foreign employment income - Report your earnings in Canadian dollars, following the instructions for reporting foreign income and other foreign amounts. If your United States W-2 slip amount has been reduced by contributions to a 401(k), 457, or 403(b) plan, US Medicare, and Federal Insurance Contributions Act (FICA), add these contributions to your foreign employment income on line 10400 of your Canadian return. These contributions may be deductible. See line 20700 for more information.
Income-maintenance insurance plans (wage-loss replacement plans) from box 107 of your T4A slips. You may not have to report the full amount on your return. Report the amount received minus contributions you made to the plan after 1967 if you did not use them on a previous year’s return. Refer to archived Interpretation Bulletin IT-428, Wage Loss Replacement Plans, for more details.
Certain goods and services tax/harmonized sales tax (GST/HST) and Quebec sales tax (QST) rebates - If you are an employee who paid and deducted union dues or employment expenses in 2021 or earlier, and you received a GST/HST or QST rebate in 2022 for those dues or expenses, report the rebate you received on line 10400 of your return. However, a rebate on which you can claim capital cost allowance is treated differently. For more information, refer to Chapter 10 in Guide T4044, Employment Expenses.
Royalties - Report these amounts on line 10400 of your return if you received them for a work or invention of yours. Report other royalties (other than those included on line 13500 of your return) on line 12100 of your return.

Line 11300 – Old Age Security (OAS) Pension: Enter the taxable pension benefits amount from box 18 of your T4A(OAS) slip. If you haven't received your T4A(OAS) slip, refer to Employment and Social Development Canada on the CRA.

Line 11400 – CPP or QPP Benefits: Enter the taxable Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits from box 20 of your T4A(P) slip. If you haven't received your T4A(P) slip, visit Employment and Social Development Canada or call 1-800-277-9914.

Disability Benefit: Enter this amount on line 11410 of your return. This is already included in box 20, so don't add it to your income on your return.

Child Benefit: This amount is already included in box 20. Report a child benefit only if received as the child of a deceased or disabled contributor. Benefits paid for your children are considered their income, even if you received the payment.

Death Benefit: This amount is already included in box 20. Don't report it if filing for a deceased person. If received as the beneficiary of the deceased person's estate, include it on line 13000 of your return unless a T3 Trust Income Tax and Information Return is being filed for the estate. For more details, see Guide T4011, Preparing Returns for Deceased Persons, and Guide T4013, T3 Trust Guide.

Lump-Sum Benefits: Report the whole payment amount on line 11400 of your 2022 return if you received a lump-sum CPP or QPP payment. If parts for previous years total $300 or more, the CRA will calculate the tax payable on those parts as if received in those years, informing you on your notice of assessment or reassessment.

Line 11500 – Other Pensions and Superannuation: Report any other pensions and superannuation from the back of your information slips. Refer to the Retirement Income Summary Table for reporting retirement income.

Pension Income Splitting: Make a joint election with your spouse or common-law partner to split payments reported on line 11500 using Form T1032. The transferring spouse or partner must report the full amount on line 11500 and claim a deduction for the elected split pension amount on line 21000.

Pensions from a Foreign Country: Report gross foreign pension income in Canadian dollars. Some amounts may need reporting elsewhere on your return. You can claim a deduction on line 25600 for tax-free foreign pension income due to a tax treaty.

United States Individual Retirement Arrangement (IRA): If you received amounts from an IRA or converted to a "Roth" IRA during the year, contact the CRA.

United States Social Security: Report the full amount in Canadian dollars of your U.S. Social Security benefits and any U.S. Medicare premiums paid on your behalf. You can claim a deduction for part of this income on line 25600.

Line 11600 – Elected Split-Pension Amount: Report the amount of pension income transferred from your spouse or common-law partner if you both elected to split pension income using Form T1032.

Income reported on line 11600 may be eligible for the pension income amount on line 31400. Refer to Part 4 of your Form T1032 to calculate the amount you can claim.

Line 11900 – Employment Insurance and Other Benefits: See the back of your T4E slip for reporting instructions. If you received EI maternity and parental benefits or PPIP benefits, report on line 11905.

If you repaid excess benefits directly to the payer, you may claim a deduction on line 23200.

Line 11905 – Employment Insurance Maternity and Parental Benefits, and Provincial Parental Insurance Plan Benefits: Report the total of EI maternity and parental benefits from box 37 of your T4E slip and PPIP benefits from box 36. These amounts are already included on line 11900.

Line 12100 – Interest and Other Investment Income: Complete the chart for line 12100 using your Federal Worksheet. Report your share of interest from joint investments based on your contribution. Special rules apply for income from property transferred between family members. Report foreign interest or dividend income in Canadian dollars. Report interest paid or credited, even if under $50, for bank accounts. For term deposits, guaranteed investment certificates, and similar investments, report the interest earned during each complete investment year.

Line 12200 – Net Partnership Income (Limited or Non-Active Partners Only): Report your share of the net income (or loss) from a partnership on line 12200 if you were a limited partner or a partner not actively involved in the partnership. If neither condition applies, report your share of the partnership's net income (or loss) on the appropriate self-employment line (13500, 13700, 13900, 14100, and 14300). Net rental income from a partnership goes on line 12600, and net farming income goes on line 14100.

Note: If the partnership incurs a loss, the amount you can claim may be limited. If you have a tax shelter, refer to "Other amounts you have to report on your return." If income was earned in a province or territory other than your residence, or outside Canada, complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions.

Line 12700 – Taxable Capital Gains: Report capital gains or losses when disposing of property, such as real estate or shares. If you sold your principal residence, complete the "Principal Residence" section on Schedule 3. For more information, see Guide T4037, Capital Gains. If you disposed of crypto-assets or similar properties not in the course of business, the CRA may consider it a capital gain or loss. Refer to the guide for cryptocurrency users and tax professionals.

Line 12900 – Registered Retirement Savings Plan (RRSP) Income: See the back of your T4RSP slip and the retirement income summary table to report the amount. Regardless of your age, report income received upon the death of your spouse or common-law partner on line 12900, even if it was transferred to an RRSP, PRPP, SPP, RRIF, or annuity. Check Guide RC4177, Death of an RRSP Annuitant, for details.

Repayments under the Home Buyers’ Plan (HBP) and the Lifelong Learning Plan (LLP): If you withdrew funds under the HBP or LLP in previous years, make repayments using Schedule 7. If you repay less than the minimum, report the difference on line 12900.

Line 13000 – Other Income: Report any taxable income not reported elsewhere on the return. Specify the type of income in the provided space on line 13000.

Lump-Sum Payments: Report lump-sum payments from a pension or DPSP received upon leaving a plan. If a lump-sum payment in 2022 includes amounts earned in previous years, report the entire payment on line 13000 of your 2022 return. Refer to the information about retroactive lump-sum payments.

Death Benefits (Other Than CPP or QPP): Report death benefits (other than CPP or QPP) received for employment service. If you are the sole recipient and the amount exceeds $10,000, report the excess. If both you and another individual received a death benefit for the same person, follow guidance in Interpretation Bulletin IT-508R.

CPP or QPP Death Benefit: Report the CPP or QPP death benefit received as the beneficiary of the deceased person’s estate on line 13000, unless a T3 Trust Income Tax and Information Return is filed for the estate. The CPP or QPP death benefit is shown in box 18 of the T4A(P) slip.

Other Types of Income: Report various types of income on line 13000, including federal and provincial or territorial COVID-19 benefits (refer to the back of your T4A slip), certain grant amounts due to a child's death (from box 136 of your T4A slip), PRPP income from box 194 of your T4A slips (if under 65 and not received upon the death of your spouse or common-law partner), retiring allowances from boxes 66 and 67 of your T4 slips, certain payments from a TFSA from box 134 of your T4A slips, and other specified amounts. If you rolled over an amount to an RDSP, see line 23200 for the corresponding deduction.

Line 13010 – Taxable Scholarships, Fellowships, Bursaries, and Artists’ Project Grants: Report amounts received as scholarships, fellowships, bursaries, or certain project grants that exceed your scholarship exemption. Certain scholarships, fellowships, and bursaries are not taxable, such as elementary and secondary school scholarships. For artists' project grants, you may claim certain exemptions.

Lines 13499 to 14300 – Self-Employment Income: Report gross and net income (or loss) from self-employment on lines 13499 to 14300. If you received COVID-19 government assistance related to your business, include these amounts in your business income or reduce expenses accordingly. File Form T1139 for a year-end that doesn’t finish on December 31, 2022.

Partnerships and COVID-19 Government Assistance: If you are a partner in a partnership that received COVID-19 government assistance, enter it at amount 5A of Form T2125, T2042, or T2121, and not on line 13000. For partnerships not filing an information return, enter the assistance on the appropriate form. See Guide T4002 for more details.

Line 14500 – Social Assistance Payments: Report the amount from box 11 of your T5007 slip or the federal part of your Quebec Relevé 5 slip unless you lived with your spouse or common-law partner when the payments were made. If living together, the spouse or common-law partner with the higher net income on line 23600 (excluding these payments or deductions on line 21400 or line 23500) must report all payments. If net income is the same, the person named on the T5007 slip must report the payments. Certain social assistance payments for foster parenting or caring for an adult with a disability may not be reportable. However, if for your spouse, common-law partner, or a relative, the higher net income person must report those payments. No reporting is needed for social assistance payments under specific conditions related to child care.

Retroactive Lump-Sum Payments: Report lump-sum payments of eligible income in 2022, some for previous years after 1977, on the appropriate line of your 2022 return. Use Form T1198 issued by the payer. You can request the CRA to tax parts from previous years as if received then, but conditions apply.

Loans and Transfers of Property: Report income from property, including money and replacements, loaned or transferred to your spouse, common-law partner, or a related minor under 18 years of age at the end of 2022. This includes loans or transfers to a trust in favor of such a person. Report capital gains from property loaned or transferred to your spouse, common-law partner, or a trust for them. Refer to archived interpretation bulletins IT-510 and IT-511R, and Guide T4013, T3 Trust Guide, for more information.

Tax Shelters: To claim deductions, losses, or credits from tax shelter investments, refer to your T5003 and T5013 slips. Complete Form T5004, Claim for Tax Shelter Loss or Deduction.

Ensure you review the details provided on each of these items in the official tax guides and publications for the most accurate and up-to-date information.

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