Benefits paid by a trustee under a supplementary unemployment benefit plan | | | | | O (code RA) |
Benefits paid under a program administered pursuant to an agreement entered into under the Department of Fisheries and Oceans Act (federal statute) | | | | | O (code RI) |
Benefits paid under the Labour Adjustment Benefits Act (federal statute) | | | | | O (code RG) |
Benefits paid under an income support program for the parents of a crime victim | | | | | O (code CD) |
Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) – Amount paid as of the day the employee stopped working (100% of the net salary or wages) | | | | | A, G, I |
CNESST – Amount paid in the first 14 days following the day the employee stopped working (90% of the net salary or wages) | | | | | N/ANot applicable |
CNESST – Excess amount paid in the first 14 days following the day the employee stopped working | | | | | A, G, I |
CNESST – Advance of indemnities or loan (including interest accumulated) paid from the 15th day following the day the employee stopped working to the day of the CNESST's decision | | | | | N/ANot applicable |
CNESST –Salary or wages, or wage loss replacement benefits paid by the employer from the 15th day following the day the employee stopped working to the day of the CNESST's decision | | | | | A, G, I |
CNESST – Wage loss replacement benefits paid by an insurer or a trustee from the 15th day following the day the employee stopped working to the day of the CNESST's decision | | | 1 | | N/ANot applicable |
CNESST – Top-up amount paid to the employee after the CNESST's decision | | | 2 | | A, G |
CNESST –Advance of indemnities or loan repaid by the employee or reimbursed by the CNESST after the CNESST's decision | | | | | N/ANot applicable |
CNESST – Salary or wages repaid by the employee or reimbursed by the CNESST after the CNESST's decision | N/ANot applicable | N/ANot applicable | N/ANot applicable | N/ANot applicable | A (code A-3) |
CNESST – Wage loss replacement benefits repaid by the employee or reimbursed by the CNESST after the CNESST's decision | N/ANot applicable | N/ANot applicable | N/ANot applicable | N/ANot applicable | O (code O-4) |
CNESST – Excess amount repaid by the employee or reimbursed by the CNESST after the CNESST's decision | N/ANot applicable | N/ANot applicable | N/ANot applicable | N/ANot applicable | A (code A-3) |
CNESST – Advance of indemnities or loan partially repaid by the employee after the CNESST's decision | | | | | A, G, I |
CNESST – Advance of indemnities or loan repaid by the employee using sick leave credits, after the CNESST's decision | | | | | A, G, I |
CNESST – Salary or wages, or wage loss replacement benefits not repaid by the employee after the CNESST's decision | N/ANot applicable | N/ANot applicable | N/ANot applicable | N/ANot applicable | N/ANot applicable |
CNESST – Amount paid to the employee for their care or rehabilitation (100% of the net salary or wages) | | | | | N/ANot applicable |
CNESST – Excess amount paid to the employee for their care or rehabilitation | | | | | A, G, I |
CNESST – Amount paid to an employee so the employee can undergo a medical test at your request (100% of the net salary or wages) | | | | | A, G, I |
CNESST – Amount paid to an employee by an employer operating a railway transport or shipping business the day the employee stopped working or so the employee can undergo a medical test at your request (100% of the net salary or wages) | | | | | A, G, I |
CNESST – Amount paid to an employee by an employer operating a railway transport or shipping business and corresponding to the income replacement indemnity under the Act respecting industrial accidents and occupational diseases | | | | | N/ANot applicable |
CNESST – Portion of the amount paid to an employee by an employer operating a railway transport or shipping business that exceeds the income replacement indemnity under the Act respecting industrial accidents and occupational diseases | | | | | A, G, I |
Commissions paid to an employee | | | | | A, G, I, M |
Death benefits paid by an employer3 | | | | | O (code RK) |
Death benefits received from Retraite Québec | | | | | N/ANot applicable |
Directors' fees paid to a director who is resident in Canada | | | | Yes/No4 | A, G, I |
Directors' fees paid to a director who is not resident in Canada, but who attends meetings or performs duties in Québec | | | | Yes/No4 | A, G, I |
Deferred profit-sharing plan (DPSP) – Annuities from a DPSP (periodic payments) | | | | | N/ANot applicable |
DPSP – Single payments | | | | | N/ANot applicable |
Earnings loss benefits, income replacement benefits, supplementary retirement benefits and career impact allowances paid under the Veterans Well-being Act (federal statute) | | | | | A |
Employee benefit plan – Amounts paid by an employer to a custodian or a trustee of an employee benefit plan | | | | | Q |
Employee benefit plan – Amounts paid by a custodian of an employee benefit plan | | | | | A (code A-1) |
Employee benefit plans – Refunds of contributions made by an employee to an employee benefit plan | | | | | N/ANot applicable |
Employee trust – Amounts paid by an employer to a trustee of an employee trust | | | | | G, Q |
Employee trust – Amounts paid by a trustee of an employee trust | | | | | A (code A-2) |
Employment Insurance benefits5 | | | | | N/ANot applicable |
Financial assistance paid under a program established by a government or government agency in Canada or by another organization | | | | | O (code RS) |
Gratuities and retroactive pay | | | | | A, G, I |
Income assistance payments paid to older workers under the Department of Employment and Social Development Act (federal statute) | | | | | O (code RH) |
Income-averaging annuity – Amount paid as consideration for the surrender, cancellation or redemption of an income-averaging annuity contract | | | | | N/ANot applicable |
Income-averaging annuity for artists | | | | | N/ANot applicable |
Income supplements | | | | | O (code RS) |
Indemnity paid further to a precautionary cessation of work (amounts paid to an employee under the Act respecting occupational health and safety for the first five days following the date on which the employee stopped working) | | | | | A, G, I |
Overtime pay | | | | | A, G, I |
Paid leave – Deferred salary leave (self-funded) – Portion of the salary or wages paid in the year | | | | | A, G, I |
Paid leave – Deferred salary leave (self-funded) – Portion of the salary or wages not paid in the year and deferred to another year | | | | | I |
Paid leave – Deferred salary leave (self-funded) – Payment of the deferred portion of salary or wages when the employee takes a leave of absence | | | | | A, G |
Paid leave – Salary advance leave – Salary paid in advance | | | | | A, G, I |
Parental insurance benefits | | | | | N/ANot applicable |
Parental insurance benefits – Top-up payments made by an employer to increase parental insurance or compassionate care benefits | | | 6 | | A, G |
Patronage dividends | | | | | O (code RL) |
Payment out of a first home savings account (FHSA), if the payment must be included in calculating the individual's income for the year in which the payment is received | | | | | N/ANot applicable |
Payments under the Canada Recovery Benefits Act | | | | | N/ANot applicable |
Payments under the Canada Worker Lockdown Benefit Act | | | | | N/ANot applicable |
Profit-sharing plan – Amounts paid by an employer to a trustee of a profit-sharing plan | | | | | Q |
Profit-sharing plan – Amounts paid by a trustee of a profit-sharing plan if that amount can be reasonably attributed to an amount paid to the trustee after May 12, 1994 | | | | | N/ANot applicable |
Profit-sharing plan – Amounts paid by a trustee of a profit-sharing plan, if that amount can be reasonably attributed to an amount paid to the trustee before May 13, 1994 | | | | | N/ANot applicable |
Profit-sharing plan – Single payment in full satisfaction of all an employee's rights in the plan, if the payment is taxable for the employee | | | | | A |
Profit-sharing plan – Single payment in full satisfaction of all an employee's rights in the plan, if the payment is not taxable for the employee | | | | | N/ANot applicable |
Registered disability savings plan (RDSP) – Taxable portion of disability assistance payments made to the beneficiary of an RDSP for the year | | | | | O (code CC) |
Research grants | | | | | O (code RC) |
Registered education savings plan (RESP) – Accumulated income payments | | | | | O (code RV) |
RESP – Educational assistance payments | | | | | O (code RU) |
RESP – Refunds of RESP contributions | | | | | N/ANot applicable |
Retirement compensation arrangement – Contributions paid to a retirement compensation arrangement | | | | | D (code D-1) |
Retirement compensation arrangement – Amounts paid by a custodian under a retirement compensation arrangement | | | | | O (code RQ) |
Retiring allowance (also called “severance pay”) | | | | | O (code RJ) |
Retiring allowance – Indemnity in lieu of notice required under the Act respecting labour standards | | | | Yes/No7 | O (code RJ) |
Retiring allowance – Other indemnities for damages on termination of a contract of employment | | | | Yes/No7 | O (code RJ) |
Registered Pension Plan (RPP) or other pension plans – Pension benefits: periodic payments | | | | | N/ANot applicable |
RPP or other pension plans – Single payments | | | | | N/ANot applicable |
Registered retirement income fund (RRIF) – Portion of the payment from a RRIF that represents the minimum amount | | | | | N/ANot applicable |
RRIF – Portion of the payment from a RRIF that exceeds the minimum amount | | | | | N/ANot applicable |
Registered retirement savings plan (RRSP) – Periodic payments | | | | | N/ANot applicable |
RRSP – Single payments | | | | | N/ANot applicable |
Salary or wages8 | | | | | A, G, I |
Salary deferral arrangements – All the salary or wages earned in the year (including the portion that is not paid in the year but is deferred to another year) | | | | | A, G, I |
Salary deferral arrangements – Payment of the deferred portion of salary or wages | | | | | N/ANot applicable |
Taxable benefits in cash | | | | | A, G, I |
Taxable benefits in kind9 | | | | | A, G |
Tips (including allocated tips) | | | 10 | | A, G, S, T |
Vacation pay | | | | | A, G, I |
Voluntary retirement savings plan (VRSP) or pooled registered pension plan (PRPP) – Periodic payments | | | | | N/ANot applicable |
VRSP or PRPP – Single payments | | | | | N/ANot applicable |
Wage Earner Protection Program payments made by Employment and Social Development Canada | | | | | O (code CA) |
Wage loss replacement benefits paid by an employer | | | | | N/ANot applicable |
Wage loss replacement benefits paid by an insurer or a trustee | | | 11 | | N/ANot applicable |