101 – Employment income
Add the following amounts and enter the total on line 101:
- the amount shown in box A of your RL-1 slip;
- the amount shown in box R-1 of your RL-1 slip; and
- the amount shown in box D-1 of your RL-25 slip.
Ask your employer for an RL-1 slip if you have not received one by mid-March 2020. If you are unable to obtain one, estimate your gross employment income and your source deductions (income tax, Québec Pension Plan contribution, Québec parental insurance plan premium, etc.) and enter the estimated amounts in your return.
If you worked in Québec for an employer located outside Québec, you must include in your employment income the total income shown on your T4 slip(s). Enclose a copy of the T4 slip(s) with your return.
You must include on line 101 the employment income you earned outside Québec.
- If you worked outside Canada, check box 94 of your return.
- If the income was earned in Canada and you did not receive an RL-1 slip, check box 95 and enclose a copy of your T4 slip with your return.
If either of the above situations applies, complete Schedule R to find out whether you are required to pay a Québec parental insurance plan (QPIP) premium.
The tax-exempt portion of the remuneration paid to you as an emergency services volunteer (box L-2 of your RL-1 slip) must be included in your income if you are claiming the non-refundable tax credit for volunteer firefighters and search and rescue volunteers. See the instructions for line 390 to find out if you are entitled to the credit.
If you are claiming the tax credit for volunteer firefighters and search and rescue volunteers (line 390):
- include the total of the amounts shown in boxes A and L-2 of your RL-1 slip on line 101;
- include the amount shown in box L-2 of your RL-1 slip on line 102.
If you are not claiming this tax credit, include on line 101 only the amount from box A of your RL-1 slip.
If you received taxable benefits that are not included in the amount in box A or box R of your RL-1 slip (or on your T4 slip, if you did not receive an RL-1 slip), contact your employer to find out the amount you are required to report.
Deferred taxation of the benefit from a security option
If, under an agreement with your employer, you acquired an option for the purchase of shares or mutual fund units, and at the time you exercised the option you advised the employer of your election to defer taxation of the value of the benefit related to the securities until the year of their sale, complete the work chart below to determine the value of the benefit to be included in your income if you sold any of the shares or units in 2019.
The amount of the benefit calculated using the work chart may entitle you to a security option deduction. See point 2 in the instructions for line 297.
You can make an additional QPP contribution for 2019 if, in 2019, your total QPP contributions as an employee were less than $2,991.45 (total of lines 96 and 98) and, for example:
- you worked for more than one employer;
- you entered an amount on line 102; or
- you are an Indian and an amount on which you did not make a QPP contribution is shown in box R-1 of your RL-1 slip.
See the instructions for line 445.