Line 10100 is one of the few tax lines that most Canadians will have on their tax returns. So if you’re wondering what exactly it is, you’re in the right place.
This post will answer the question “What is Line 10100 on tax returns?” and cover the tax information that goes to the line, where to find it, how it differs from other related income lines and many more.
What is Line 10100 (Formerly Line 101) On Tax Returns?
Simply put, Line 10100 captures the employment income on your Canadian tax returns. Employment income are usually shown in box 14 of the T4 tax slips you received from your employer(s).
Salaries, commissions, wages, gratuities, bonuses and tips are a few examples of the employment income that could be reported on box 14.
Where Is Line 10100 on tax return?
You may be looking for line 10100 to verify your CRA login or identity when you call their phone lines. Whatever the reason, finding line 10100 is simple and straightforward if you know where to look.
If you’ve filed your tax return, simply check Page 3 of your T1 – Income Tax and Benefit Return. Line 10100 is the first line on the “Step 2 – Total Income” section of the T1 tax return.
You can either download this from your CRA My Account or from your tax filing software. Many tax software will also include Line 10100 as part of the Tax Summary of their review section. Wealthsimple Tax and TurboTax have this feature.
With Wealthsimple Tax, you can find Line 10100 at the “Amounts” section or the “Documents” section at the bottom of the page.
Tax Information to enter on Line 10100?
The figures in Box 14 of your T4 slips is what goes into line 10100. Box 14 captures all your employment income across all your jobs and includes salary, wages, bonuses and so on.
However, there are a few exceptions to note. They include:
- Member of the clergy housing and utility allowance: The allowance is shown in box 30 of the T4 and also included in box 14. CRA expects this allowance to reported on line 10400. So it would have to be subtracted from line 10100.
- Wage Loss Replacement Plan: Some of the money may have to be included on line 13000 of the income tax return instead of line 10100
The great part is you won’t have to calculate what goes to the tax line manually. Your tax software would make any adjustments necessary to calculate the correct employment income that gets reported on line 10100.
Just ensure you enter all the information on your T4 slips correctly and the tax software would do the rest.
Why is Line 10100 Important?
So why is it important to properly calculate the amount that goes to line 10100 or why would you even want to know the amount? Here are a few reasons:
- Employment income is the biggest tax line item for most Canadians.
- It is used to verify CRA logins and you may be asked to confirm the amount if you call CRA on the phone
Additionally, it is used to calculate how much Canada employment amount, line 31260, you can claim on your tax returns.
Is Line 10100 the same as Line 101?
Line 10100 and Line 101 are one and the same. CRA used to have 3-digit and 4-digit tax numbers such as lines 101, 104, 105, 5804 and so on.
But starting with the 2019 tax year, all the old tax lines or codes were replaced with 5-digit tax lines. In most cases, the new 5-digit codes were created by adding “0” or “9” to the old 3-digit lines. For example:
- Employment Income from T4s: 101 to 10100
- Other employment income: 104 to 10400
- Proceeds from disposition of publicly traded shares: 131 to 13199
You can check here for a full listing of the old tax lines and their current 5-digit tax line replacements.
Why the changes? Perhaps to harmonize the numbering system or to make it easier to add new tax lines in the future.
Whatever the case, most tax software will still let you search using the old tax lines. Wealthsimple Tax (SimpleTax) still lets you do so for example.
What is the difference between line 10100 and Line 10400?
Line 10100 includes all employment income reported in box 14 of your T4, while line 10400 includes all other employment income.
Generally, line 10400 would include income not found on your T4, but they can also include income reported on other boxes on the T4.
For example, box 30 on a T4 is for members of the clergy’s utility and housing allowance. The amount is reported on line 10400 as other employment income and not on line 10100 as employment income.
Other income that should be reported on line 10400 include: Research grants, royalties, foreign employment income, veteran’s benefit, wage loss replacement plans and so on.
Is Line 10100 my total income?
The amount in Line 10100 only contains employment income. If you have income from other sources, then your total income would differ from this amount.
Line 15000, found at the end of Step 2 of the T1 – Income Tax and Benefit Return, is the tax line that captures income from all sources.
Line 10100 (101) vs Line 15000 (Formerly Line 105)
So is line 101 the same as line 150 on your tax return?
No, they are different. The amount on Line 10100 represents a tax-filers employment income, while line 15000 is the total income from all sources.
Line 15000 includes employment income, other employment income, interest and investment income, rental income, taxable gains, RRSP income and many other income sources.
Best Free Tax Software For Canadians
Tax filing can be complicated, but you can definitely go the DIY route if your tax situation is simple, and you only have a few tax slips.
If that’s the case, you can choose from one of several free tax filing software in Canada. While some are completely free, others have a freemium plan where you can upgrade for more features or to get your tax returns reviewed by professionals.
Learn more: Best Free Tax Software in Canada
Hopefully, you now have a better understanding of what line 10100 on your tax returns means and where to find the amount.
Learn more about taxes by through the posts below: