107 – Other employment income

On line 107, enter the amount of your other employment income and, in box 106, enter the number from the list below that corresponds to the source of that income. If your other employment income is from more than one source, enter the total amount received on line 107 and the number “09” in box 106.

01 Tips not included on the RL-1 slip
02 Wage loss replacement benefits (box O of the RL-1 slip)
03 Amounts allocated or paid under a profit-sharing plan
04 GST and QST rebates
05 Other employment income

1. Tips not included on the RL-1 slip

Enter the total amount of the tips you received that are not included in the amount in box S of your RL-1 slip.

2. Wage loss replacement benefits (box O of the RL-1 slip)

Enter the total wage loss replacement benefits you received that are included in the amount in box O of your RL-1 slip.

You can subtract, from the benefits you received under a wage loss replacement plan (health insurance plan, accident insurance plan, disability insurance plan or income insurance plan), the premiums you paid after 1967 to that plan. The premiums must not have been subtracted from benefits received in a previous year. Keep the document certifying that you paid the premiums in question in case we ask for it.

3. Amounts allocated or paid under a profit-sharing plan

Enter the total of the amounts allocated or paid to you under a profit-sharing plan, which are shown in box D-2 of your RL-25 slip.

4. GST and QST rebates

Enter the total amount of the goods and services tax (GST) and Québec sales tax (QST) rebates you received in 2016 if the GST and QST are included in the expenses you are deducting as an employee, or if they are included in the deduction for the purchase of tools to which you are entitled as a salaried tradesperson, an apprentice mechanic, an apprentice automotive painter or an apprentice auto body repairer. Do not include, on line 107, the portion of the GST and QST rebates related to capital cost allowance for an automobile or a musical instrument; instead, subtract that portion from the undepreciated capital cost at the beginning of 2016.

You are not required to enter on line 107 the GST and QST rebates pertaining to the professional dues you paid as an employee because they are tax-exempt.

5. Other employment income

Enter, on line 107, the employment income for which no other line is provided in the return. Make sure that the income does not have to be entered elsewhere on the return. Enclose a note specifying the type of income you are reporting.

Optional contribution to the Québec Pension Plan (QPP)

If, in 2016, your total QPP contributions as an employee were less than $2,737.05 (total of lines 96 and 98), and you wish to increase your QPP benefits, you can (under certain conditions) make an additional contribution on all or part of the income that you are reporting on line 107. See the instructions for line 445.

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