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 comes from more than one source, enter the total on line 107 and “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|
Enter the total wage loss replacement benefits that you received and that are included in the amount in box O of your RL-1 slip.
From the benefits you received under a wage loss replacement plan (health insurance plan, accident insurance plan, disability insurance plan or income insurance plan), you can subtract the premiums that you paid to that plan after 1967 and have not already subtracted from benefits received in a previous year. Enter them on line 165. Keep the document certifying that you paid the premiums in question in case we ask for it.
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.
Enter the goods and services tax (GST) and Québec sales tax (QST) rebates you received in 2019 if the GST and QST are included in the expenses you are deducting as an employee or 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 2019.
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.
On line 107, enter 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.
If, in 2019, your total QPP contributions as an employee were less than $2,991.45 (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.