Last updated: October 22, 2026

Line 10100 is where you report your employment income on your Canadian income tax and benefit return. It is the total of box 14 from all your T4 slips: salary, wages, commissions, bonuses, tips, gratuities and honoraria, before any deductions. Before the 2019 tax year, the same line was called line 101.

Line 10100 at a glance

What it is: your employment income from T4 slips.
Where the amount comes from: box 14 of every T4 slip you received for the year, added together.
Where it is on the return: the first line of Step 2, Total income. On the 2025 Ontario return it is on page 3.
What it is not: your total income. That is line 15000, which adds line 10100 to all your other income.

What goes on line 10100

The CRA describes employment income as amounts you receive as salary, wages, commissions, bonuses, tips, gratuities and honoraria. Your employer reports your total employment income before deductions in box 14 of your T4 slip. Box 14 also includes most taxable benefits your employer gave you, such as the personal use of a company car or a low-interest loan, so it can be higher than the pay you remember receiving.

You report the total of box 14 from all your T4 slips on line 10100. You don't decide what goes on this line; it follows your slips. The CRA's own explanation is on its line 10100 page.

Commissions and line 10120

If part of your pay was commission, your T4 also shows it in box 42. You report that amount on line 10120, but it is already included in line 10100, so it is not added again when your total income is calculated. Commission expenses are claimed on line 22900.

Box 14 amounts with special rules

For a few types of income, the amount on line 10100 is not simply the box 14 figure:

Wage-loss replacement plan payments: report the payments minus the contributions you made to the plan, if you did not use those contributions on an earlier return. The contributions go on line 10130.
Clergy housing allowance: subtract the amount in box 30 from box 14 and report the difference on line 10100. The box 30 amount goes on line 10400.
Emergency services volunteers: up to $1,000 of a payment from a government, municipality or other public authority can be tax-exempt. That part is shown in box 87 and reported on line 10105, not line 10100. If you instead claim the volunteer firefighters' or search and rescue volunteers' amount, the full payment goes on line 10100.
Security options benefits: the taxable benefit from employee stock options is reported on line 10100. A deduction may be available on line 24900.

What does not go on line 10100

Some income from work is not on a regular T4, or belongs on a different line:

Tips and gratuities not shown on a T4, foreign employment income, net research grants and certain T4A amounts: these are other employment income and go on line 10400.
Fees for services in box 048 of a T4A slip: these are self-employment income and go on the self-employment lines (13499 to 14300), not line 10100. Our self-employed tax filing guide explains how to report them.
Benefits, pensions and investment income: amounts such as CPP and OAS benefits, interest and dividends are reported on other lines of Step 2.

Where to find line 10100

On your return. Line 10100 is the first line of Step 2, Total income, and reads "Employment income (box 14 of all T4 slips)". On the 2025 Ontario return (form 5006-R) it is on page 3. Tax software fills it in from the T4 slips you enter or import. If this is your first return, our first-time filer guide walks through the basics.

On returns before 2019. The same amount was on line 101. The CRA moved to five-digit line numbers for the 2019 tax year.

On your notice of assessment. The CRA's sample notice of assessment does not show line 10100. Its summary lists line 15000 (total income), line 23600 (net income) and line 26000 (taxable income). If you need a past year's line 10100 amount, look at your copy of that year's return, or add up box 14 of that year's T4 slips. You may be able to view those slips in your CRA account once your employer has sent them to the CRA. More on reading the notice is in our guide to the CRA notice of assessment.

When the CRA account sign-up asks for it. To register for a CRA account, you need the amount on line 15000 of your most recent return and another amount you entered on your current or previous year's return. The CRA says the system won't always ask for the same line, so it may ask for line 10100. Enter the amount from the return for the year it names, and have your assessed returns in front of you. Our guide to creating a CRA My Account covers the rest of the sign-up.

Line 10100 vs line 15000, 23600 and 26000

These four lines are often confused because they all describe "income". They are steps in one calculation:

Line 10100, employment income: box 14 of all your T4 slips. One part of your income.
Line 15000, total income: all the income you report in Step 2 added together, including line 10100, other employment income, pensions, benefits, investment income and self-employment income.
Line 23600, net income: line 15000 minus the deductions on lines 20700 to 23500, such as your RRSP deduction. The CRA uses net income to calculate benefits and credits such as the Canada child benefit and the GST/HST credit. See the CRA's line 23600 page.
Line 26000, taxable income: line 23600 minus the deductions on lines 24400 to 25600. Your federal and provincial tax is calculated on this amount. See the CRA's line 26000 page.

Example (illustrative figures). Priya earned $62,000 at one job (box 14 of her T4) and $1,500 of interest from a savings account. She contributed $5,000 to her RRSP and deducts it this year.

Line 10100: $62,000
Line 15000: $63,500 ($62,000 + $1,500)
Line 23600: $58,500 ($63,500 minus the $5,000 RRSP deduction)
Line 26000: $58,500 (she has no deductions on lines 24400 to 25600)

Line 10100 and line 15000 are the same only when T4 employment income is your only income. If you have several income sources, line 15000 will be higher.

If you had more than one T4

Add box 14 from every T4 slip and report the total on line 10100. You can receive more than one T4 from the same employer, for example if you worked in more than one province during the year. Include them all.

Two jobs in one year also affect your CPP and EI:

EI: each employer calculates EI premiums separately, so you may pay more than the yearly maximum. The CRA calculates any overpayment when you file, enters it on line 45000, and refunds it to you or uses it to reduce your balance owing.
CPP: your CPP contributions are worked out on Schedule 8. If you paid too much, the overpayment is claimed on line 44800. With more than one employer you may also have paid too little, and you can choose to make additional contributions. The CRA explains both on its CPP contributions page.

When line 10100 doesn't match your T4, Auto-fill or your CRA account

Auto-fill My Return imports the slips the CRA has on file at the moment you request them. The CRA should receive most slips by the end of February and have them processed by mid-March, so filing early can mean a slip is not there yet. The CRA's Auto-fill My Return page and our guide to how Auto-fill works explain the service.

If the amounts don't match:

Check you have every T4. Compare the slips you received with what Auto-fill imported. A slip may be missing from your CRA account or Auto-fill if it was issued with an error in your social insurance number or name, or if the CRA has not processed it yet.
Check you haven't entered a slip twice. If you typed in a T4 and then imported it with Auto-fill, remove the duplicate.
If the slip itself is wrong or missing, contact your employer, not the CRA. The CRA does not issue T4 slips and can't correct them. The CRA says to contact your employer if you have not received your T4 by early April or have questions about an amount on it.
If you still don't have it by the filing deadline, estimate. Add up your pay stubs to estimate the income and any related deductions and credits. Include a note with the employer's name and address, the type of income and what you are doing to get the slip. If you file electronically, keep the documents in case the CRA asks for them. The CRA explains this on its missing slips page.
If you already filed, don't file a second return. Once you have your notice of assessment, request a change through Change my return in your CRA account or through certified tax software. The CRA typically processes online change requests within two weeks. See changing a tax return.

Why line 10100 matters

It starts your income calculation. For most employees, line 10100 is the largest part of line 15000, which flows into net income and taxable income. A mistake here changes your tax and can change benefits that depend on net income.
It gives you the Canada employment amount. If you report employment income on line 10100 or 10400 and are not self-employed, you can claim the Canada employment amount on line 31260. For 2025, the maximum is $1,471.
It can affect your CPP. If you had employment income with no CPP deducted, such as tips not shown on a T4, you may be able to make CPP contributions on it.

Common line 10100 mistakes

Entering your take-home pay. Line 10100 uses box 14, which is before income tax, CPP and EI are deducted.
Missing a T4 from a short, seasonal or part-time job.
Adding commissions twice. The line 10120 amount is already inside line 10100.
Putting T4A fees for services (box 048) on line 10100 instead of the self-employment lines.
Leaving out tips that are not on your T4. They go on line 10400.
Filing before all your slips are in your CRA account, then forgetting the one that arrives late.

How GTA Accounting can help

If you had several T4s, a T4A, a side business or a slip that doesn't match what the CRA has, our personal tax return team can file your return, and you can speak to an advisor about your situation first. If you run payroll for your own employees, see our payroll services. Contact us with your questions.

Line 10100 FAQs

Is line 10100 the same as line 15000?

No. Line 10100 is only your employment income from T4 slips. Line 15000 is your total income from all sources and includes line 10100. They are equal only if T4 employment income was your only income for the year.

Is line 10100 gross or net income?

Gross. Box 14 shows your employment income before deductions such as income tax, CPP contributions and EI premiums, so line 10100 is not your take-home pay.

Is line 10100 on my T4?

No. A T4 has boxes, not return line numbers. The amount for line 10100 is in box 14 of your T4. If you have more than one T4, add their box 14 amounts together.

What was line 101?

Line 101 was the employment income line on returns before 2019. When the CRA moved to five-digit line numbers for the 2019 tax year, it became line 10100.

Is line 10100 on my notice of assessment?

The CRA's sample notice of assessment does not show line 10100. Its summary lists total income (line 15000), net income (line 23600) and taxable income (line 26000). If you need your line 10100 amount, use your copy of the return, or add up box 14 of that year's T4 slips.

The CRA asked for line 10100 when I registered for my CRA account. What do I enter?

The employment income amount from line 10100 of the return for the year the CRA names. Registration uses line 15000 from your most recent return plus another amount from your current or previous year's return, and the CRA says it won't always ask for the same line.

I have nothing on line 10100. Is that a problem?

Not if you had no T4 employment income that year, for example if you were only self-employed or retired. If you worked as an employee and the line is blank, check that your T4 was entered.

What if my T4 is wrong?

Contact your employer, who issues and corrects T4 slips. If you have already filed, wait for your notice of assessment and then request a change through your CRA account or tax software rather than filing a new return.

General information only, not tax advice for your specific situation. Line numbers, amounts and CRA services can change; confirm current details with the CRA or speak with a professional.

What Is Line 10100 on Your Tax Return? (T4 Box 14 Explained)