Reporting income
Employment and self-employment income
Income related to employment and self-employment, including commissions, and foreign employment income
Pension and savings plans income
Pension and savings plans income like old age security, CPP or QPP benefits, or pensions from other countries
Investment income
Income earned through investments like interest, dividends, and capital gains
Benefit income
Benefit income from EI and other benefits, workers’ compensation benefits, social assistance payments, or UCCB
Foreign income
Foreign income includes foreign business income, foreign investment income, and foreign employment income, which is income earned outside Canada from a foreign employer.
Tips, gratuities, or occasional earnings
Report amounts such as tips and occasional earnings. Fees for services shown in box 048 of your T4A slips must be reported on the applicable self-employment lines (13499 to 14300) of your return.