{"id":1347,"date":"2025-12-28T23:07:33","date_gmt":"2025-12-28T23:07:33","guid":{"rendered":"https:\/\/canada.truenorthtaxes.ca\/?p=1347"},"modified":"2025-12-28T23:07:33","modified_gmt":"2025-12-28T23:07:33","slug":"line-10400-tax-return","status":"publish","type":"post","link":"https:\/\/truenorthbenefits.ca\/taxes\/line-10400-tax-return\/","title":{"rendered":"Line 10400 Tax Return"},"content":{"rendered":"\n<style>\n:root {\n    --primary-color: #4F46E5;\n    --secondary-color: #10B981;\n    --text-dark: #1F2937;\n    --text-light: #6B7280;\n    --bg-light: #F9FAFB;\n    --border-color: #E5E7EB;\n    --success-color: #059669;\n    --warning-color: #F59E0B;\n}\n\n.vftc-wrapper {\n    font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, 'Helvetica Neue', Arial, sans-serif;\n    max-width: 1200px;\n    margin: 0 auto;\n    padding: 20px;\n    color: var(--text-dark);\n}\n\n.vftc-hero {\n    text-align: center;\n    padding: 40px 20px;\n    background: #4F46E5;\n    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12px rgba(0, 0, 0, 0.2);\n}\n\n@media (max-width: 768px) {\n    .vftc-hero h1 {\n        font-size: 1.8em;\n    }\n    \n    .vftc-content {\n        padding: 24px;\n    }\n    \n    .vftc-features-grid {\n        grid-template-columns: 1fr;\n    }\n}\n<\/style>\n\n<div class=\"vftc-wrapper\">\n    <div class=\"vftc-hero\">\n        <h1>Line 10400 Tax Return Canada 2026<\/h1>\n        <p>Your complete guide to reporting other employment income \u2014 tips, foreign wages, research grants, and everything that doesn&#8217;t fit on a T4<\/p>\n    <\/div>\n\n    <div class=\"vftc-content\">\n        <p>Ever wonder where all those odd bits of employment income go on your tax return? You know \u2014 the cash tips your employer never tracked, that research grant from grad school, or income from your gig working remotely for a US company? They&#8217;re not on your T4, but they&#8217;re definitely taxable. Welcome to line 10400: the catch-all category for &#8220;other employment income&#8221; that the CRA absolutely expects you to report, even if there&#8217;s no slip to remind you.<\/p>\n\n        <div class=\"vftc-highlight-box\">\n            <h3>\u26a1 Quick Answer<\/h3>\n            <p><strong>Line 10400 is where you report employment-related income that doesn&#8217;t appear on your T4 slip.<\/strong> This includes unreported tips and gratuities, foreign employment income (in Canadian dollars), research grants net of expenses, wage-loss replacement plan payments (box 107 on T4A), clergy housing allowances (box 30 on T4), GST\/HST rebates on employment expenses, and certain royalty payments. All amounts must be reported in Canadian dollars and will be taxed at your marginal rate.<\/p>\n        <\/div>\n\n        <h2>\n            <div class=\"vftc-icon\">\n                <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                    <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M12 8c-1.657 0-3 .895-3 2s1.343 2 3 2 3 .895 3 2-1.343 2-3 2m0-8c1.11 0 2.08.402 2.599 1M12 8V7m0 1v8m0 0v1m0-1c-1.11 0-2.08-.402-2.599-1M21 12a9 9 0 11-18 0 9 9 0 0118 0z\"><\/path>\n                <\/svg>\n            <\/div>\n            What Exactly Goes on Line 10400?\n        <\/h2>\n        \n        <p>Think of line 10400 as the miscellaneous drawer of employment income reporting \u2014 it&#8217;s where all the non-traditional employment earnings land. Unlike line 10100 which captures your regular salary and wages shown in box 14 of your T4, line 10400 is for income that either comes from different sources or gets reported differently.<\/p>\n\n        <div class=\"vftc-features-grid\">\n            <div class=\"vftc-feature-card\">\n                <div class=\"vftc-feature-icon\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M12 8c-1.657 0-3 .895-3 2s1.343 2 3 2 3 .895 3 2-1.343 2-3 2m0-8c1.11 0 2.08.402 2.599 1M12 8V7m0 1v8m0 0v1m0-1c-1.11 0-2.08-.402-2.599-1M21 12a9 9 0 11-18 0 9 9 0 0118 0z\"><\/path>\n                    <\/svg>\n                <\/div>\n                <h4>Tips &#038; Occasional Earnings<\/h4>\n                <p>Cash tips, gratuities, or occasional earnings not reported on your T4 slip. Yes, even that $200 you made working the holiday party needs to be reported.<\/p>\n            <\/div>\n\n            <div class=\"vftc-feature-card\">\n                <div class=\"vftc-feature-icon\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M3.055 11H5a2 2 0 012 2v1a2 2 0 002 2 2 2 0 012 2v2.945M8 3.935V5.5A2.5 2.5 0 0010.5 8h.5a2 2 0 012 2 2 2 0 104 0 2 2 0 012-2h1.064M15 20.488V18a2 2 0 012-2h3.064M21 12a9 9 0 11-18 0 9 9 0 0118 0z\"><\/path>\n                    <\/svg>\n                <\/div>\n                <h4>Foreign Employment Income<\/h4>\n                <p>Income earned from employers outside Canada, reported in Canadian dollars. If you&#8217;re working remotely for a US or international company, this is where it goes.<\/p>\n            <\/div>\n\n            <div class=\"vftc-feature-card\">\n                <div class=\"vftc-feature-icon\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M9 5H7a2 2 0 00-2 2v12a2 2 0 002 2h10a2 2 0 002-2V7a2 2 0 00-2-2h-2M9 5a2 2 0 002 2h2a2 2 0 002-2M9 5a2 2 0 012-2h2a2 2 0 012 2m-6 9l2 2 4-4\"><\/path>\n                    <\/svg>\n                <\/div>\n                <h4>Research Grants (Net)<\/h4>\n                <p>Research grants from box 104 of your T4A slip minus allowable expenses. Only the net amount (grant minus research costs) gets reported.<\/p>\n            <\/div>\n\n            <div class=\"vftc-feature-card\">\n                <div class=\"vftc-feature-icon\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M9 12h6m-6 4h6m2 5H7a2 2 0 01-2-2V5a2 2 0 012-2h5.586a1 1 0 01.707.293l5.414 5.414a1 1 0 01.293.707V19a2 2 0 01-2 2z\"><\/path>\n                    <\/svg>\n                <\/div>\n                <h4>Wage-Loss Replacement Plans<\/h4>\n                <p>Payments from disability, accident, or sickness insurance plans (box 107 on T4A). You may be able to subtract contributions you made post-1967.<\/p>\n            <\/div>\n\n            <div class=\"vftc-feature-card\">\n                <div class=\"vftc-feature-icon\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M3 12l2-2m0 0l7-7 7 7M5 10v10a1 1 0 001 1h3m10-11l2 2m-2-2v10a1 1 0 01-1 1h-3m-6 0a1 1 0 001-1v-4a1 1 0 011-1h2a1 1 0 011 1v4a1 1 0 001 1m-6 0h6\"><\/path>\n                    <\/svg>\n                <\/div>\n                <h4>Clergy Housing Allowance<\/h4>\n                <p>Housing benefits for clergy members from box 30 of your T4 slip. You may be able to claim a corresponding deduction on line 23100.<\/p>\n            <\/div>\n\n            <div class=\"vftc-feature-card\">\n                <div class=\"vftc-feature-icon\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M9 7h6m0 10v-3m-3 3h.01M9 17h.01M9 14h.01M12 14h.01M15 11h.01M12 11h.01M9 11h.01M7 21h10a2 2 0 002-2V5a2 2 0 00-2-2H7a2 2 0 00-2 2v14a2 2 0 002 2z\"><\/path>\n                    <\/svg>\n                <\/div>\n                <h4>GST\/HST Rebates<\/h4>\n                <p>If you deducted employment expenses or union dues in previous years and received a GST\/HST or QST rebate in 2024, report it here.<\/p>\n            <\/div>\n        <\/div>\n\n        <h2>\n            <div class=\"vftc-icon\">\n                <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                    <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M3.055 11H5a2 2 0 012 2v1a2 2 0 002 2 2 2 0 012 2v2.945M8 3.935V5.5A2.5 2.5 0 0010.5 8h.5a2 2 0 012 2 2 2 0 104 0 2 2 0 012-2h1.064M15 20.488V18a2 2 0 012-2h3.064M21 12a9 9 0 11-18 0 9 9 0 0118 0z\"><\/path>\n                <\/svg>\n            <\/div>\n            Foreign Employment Income: The US W-2 Situation\n        <\/h2>\n\n        <p>Working for an American employer while living in Canada? This gets a bit tricky. Your US W-2 shows income after certain deductions like 401(k) contributions, Medicare, and FICA taxes. But here&#8217;s the catch: Canada wants your GROSS income before those deductions. You&#8217;ll need to add back your 401(k), 403(b), 457 plan contributions, plus Medicare and FICA amounts to get your true foreign employment income for line 10400.<\/p>\n\n        <p>Convert everything to Canadian dollars using the Bank of Canada exchange rate from the day you received the income (or an appropriate average rate if paid throughout the year). Don&#8217;t subtract the US taxes withheld \u2014 instead, claim those as a foreign tax credit on line 40500 when you calculate your federal and provincial taxes. Understanding your <a href=\"https:\/\/truenorthbenefits.ca\/taxes\/tax-residency-rules\/\" style=\"color: var(--primary-color); text-decoration: none; font-weight: 600;\">tax residency status<\/a> is crucial when reporting foreign income properly.<\/p>\n\n        <h2>\n            <div class=\"vftc-icon\">\n                <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                    <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M9 12h6m-6 4h6m2 5H7a2 2 0 01-2-2V5a2 2 0 012-2h5.586a1 1 0 01.707.293l5.414 5.414a1 1 0 01.293.707V19a2 2 0 01-2 2z\"><\/path>\n                <\/svg>\n            <\/div>\n            Research Grants: Reporting Net Income\n        <\/h2>\n\n        <p>Got a research grant? You&#8217;re only taxed on the portion you actually kept after legitimate research expenses. The CRA lets you deduct allowable research costs directly from the grant amount, and you report only the net amount on line 10400. Allowable expenses include equipment, materials, travel for research purposes, and conference fees. What doesn&#8217;t qualify? Personal living expenses, even if you temporarily lived elsewhere while doing the research.<\/p>\n\n        <p>Important: Your research expenses cannot exceed the grant amount. If your grant was $10,000 and you spent $12,000, you can only deduct $10,000, bringing your line 10400 income to zero. Keep detailed receipts and attach a list of your research expenses to your paper return.<\/p>\n\n        <div class=\"vftc-cta-box\">\n            <h3>See How Line 10400 Affects Your Total Taxes<\/h3>\n            <p>Calculate your tax liability including other employment income<\/p>\n            <a href=\"https:\/\/truenorthbenefits.ca\/taxes\/income-tax-calculator\/\" class=\"vftc-cta-button\">Use Our Tax Calculator<\/a>\n        <\/div>\n\n        <h2>\n            <div class=\"vftc-icon\">\n                <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                    <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M12 9v2m0 4h.01m-6.938 4h13.856c1.54 0 2.502-1.667 1.732-2.5L13.732 4c-.77-.833-1.964-.833-2.732 0L3.732 16.5c-.77.833.192 2.5 1.732 2.5z\"><\/path>\n                <\/svg>\n            <\/div>\n            What Line 10400 Income Doesn&#8217;t Qualify For\n        <\/h2>\n\n        <p>Here&#8217;s where line 10400 differs from line 10100 in ways that actually matter to your wallet. Income reported on line 10400 doesn&#8217;t qualify for enhanced CPP benefits because CPP contributions weren&#8217;t deducted at source. It&#8217;s also not eligible for EI benefits for the same reason \u2014 no EI premiums means no EI coverage.<\/p>\n\n        <p>Additionally, line 10400 amounts don&#8217;t count toward your RRSP contribution room. Only &#8220;earned income&#8221; on which <a href=\"https:\/\/truenorthbenefits.ca\/taxes\/line-20700-tax-return\/\" style=\"color: var(--primary-color); text-decoration: none; font-weight: 600;\">pensionable earnings<\/a> were calculated generates RRSP room. However, you CAN claim the Canada Employment Amount (line 31260) if you have any employment income on either line 10100 OR line 10400.<\/p>\n\n        <h2>\n            <div class=\"vftc-icon\">\n                <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                    <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M9 5H7a2 2 0 00-2 2v12a2 2 0 002 2h10a2 2 0 002-2V7a2 2 0 00-2-2h-2M9 5a2 2 0 002 2h2a2 2 0 002-2M9 5a2 2 0 012-2h2a2 2 0 012 2m-6 9l2 2 4-4\"><\/path>\n                <\/svg>\n            <\/div>\n            How Line 10400 Affects Your Taxes\n        <\/h2>\n\n        <p>All income reported on line 10400 is fully taxable at your marginal <a href=\"https:\/\/truenorthbenefits.ca\/taxes\/tax-brackets-canada\/\" style=\"color: var(--primary-color); text-decoration: none; font-weight: 600;\">tax rate<\/a>. Unlike some types of income that get preferential treatment (like capital gains or eligible dividends), line 10400 amounts are treated as ordinary income. They flow into your total income calculation, affect your net income, and ultimately determine your tax bracket.<\/p>\n\n        <p>After you file, your <a href=\"https:\/\/truenorthbenefits.ca\/taxes\/notice-of-assessment\/\" style=\"color: var(--primary-color); text-decoration: none; font-weight: 600;\">Notice of Assessment<\/a> will show how the CRA processed your line 10400 income. If you reported foreign employment income and claimed foreign tax credits, double-check that both were applied correctly.<\/p>\n    <\/div>\n\n    <div class=\"vftc-faq-section\">\n        <h2>Frequently Asked Questions<\/h2>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                Do I really need to report cash tips on line 10400 if my employer doesn&#8217;t track them?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                Yes. All tips and gratuities are taxable income in Canada, regardless of whether your employer reported them. If your tips aren&#8217;t included on your T4 slip, you must report them on line 10400. Keep track of your cash tips throughout the year \u2014 the CRA can and does audit service industry workers who underreport tip income.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                How do I convert foreign employment income to Canadian dollars?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                Use the Bank of Canada exchange rate in effect on the day you received each payment. If you&#8217;re paid regularly throughout the year, you can use an average annual rate for simplicity. The Bank of Canada website provides both daily and average annual exchange rates for all major currencies.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                Can I deduct expenses against my line 10400 income?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                It depends on the type of income. Research grant expenses can be deducted directly when calculating your net grant income. For other line 10400 income, unreimbursed employment expenses may be deductible on line 22900 if you meet specific conditions. Most line 10400 income types don&#8217;t allow expense deductions.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                What if I received a wage-loss replacement payment that includes amounts from previous years?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                Report the full amount in the year you received it on line 10400. If the lump-sum includes retroactive amounts for years after 1977, you may be able to request special tax treatment for qualifying retroactive lump-sum payments, which could reduce your tax burden. Contact the CRA for details on this option.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                I work remotely for a US company. Do I need to add back my 401(k) contributions?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                Yes. Add back your 401(k), 403(b), and 457 plan contributions to your foreign employment income on line 10400. These contributions may be deductible on line 20700 of your Canadian return if you meet certain conditions. You&#8217;ll need to complete Form RC268 for cross-border commuters or RC267 for temporary assignments.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                Does line 10400 income count toward my RRSP contribution limit?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                No. Line 10400 income generally doesn&#8217;t create RRSP contribution room because it&#8217;s not included in &#8220;earned income&#8221; calculations for RRSP purposes. Only income where pensionable earnings apply (typically T4 income on line 10100) generates RRSP contribution room.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                What if I forgot to report line 10400 income in a previous year?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                You should file an adjustment for that tax year to correct the omission. Use the &#8220;Change my return&#8221; service in CRA My Account or submit Form T1-ADJ (T1 Adjustment Request). It&#8217;s better to voluntarily correct the error than wait for the CRA to discover it during an audit, which could result in penalties and interest charges.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                Can I claim the Canada Employment Amount if I only have line 10400 income?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                Yes! If you report employment income on either line 10100 OR line 10400, you qualify for the Canada Employment Amount on line 31260. For 2024, this non-refundable tax credit is worth up to $1,368, saving most taxpayers around $205 in federal tax.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                Do I need receipts for research grant expenses I&#8217;m deducting?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                Absolutely. Keep detailed receipts for all research-related expenses you&#8217;re claiming against your grant. Attach a list of these expenses to your paper return, and keep the actual receipts for at least six years in case the CRA requests them. Without proper documentation, your expense claims could be denied.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                What&#8217;s the difference between line 10400 and line 10100?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                Line 10100 is for regular employment income reported in box 14 of your T4 slip \u2014 your standard salary, wages, and commissions. Line 10400 is for &#8220;other employment income&#8221; not captured on your T4, like foreign wages, tips not reported by your employer, research grants, and wage-loss replacement plans. Both are taxable, but line 10100 generates CPP\/EI coverage and RRSP room while line 10400 typically doesn&#8217;t.\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div>\n\n<script>\ndocument.addEventListener('DOMContentLoaded', function() {\n    const faqItems = document.querySelectorAll('.vftc-faq-item');\n    \n    faqItems.forEach(item => {\n        item.addEventListener('click', function() {\n            const isActive = this.classList.contains('active');\n            \n            \/\/ Close all items\n            faqItems.forEach(i => i.classList.remove('active'));\n            \n            \/\/ Open clicked item if it wasn't active\n            if (!isActive) {\n                this.classList.add('active');\n            }\n        });\n    });\n});\n<\/script>\n","protected":false},"excerpt":{"rendered":"<p>Line 10400 Tax Return Canada 2026 Your complete guide to reporting other employment income \u2014 tips, foreign wages, research grants, and everything that doesn&#8217;t fit on a T4 Ever wonder where all those odd bits of employment income go on your tax return? You know \u2014 the cash tips your employer never tracked, that research [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-1347","post","type-post","status-publish","format-standard","hentry","category-info-pages"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":8}},"_links":{"self":[{"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/posts\/1347","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/comments?post=1347"}],"version-history":[{"count":0,"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/posts\/1347\/revisions"}],"wp:attachment":[{"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/media?parent=1347"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/categories?post=1347"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/tags?post=1347"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}