All other income
From a tax perspective, other income refers to taxable income that doesn’t have a specific place on your tax return to be reported. This can include income you received from:
- Scholarships, fellowships, grants, etc.
- Contributions to your wage-loss replacement plan
- Lump-sum payments and
- Retiring allowances
This list is not complete. Click here for a full list of other income sources.
Note: If you had self-employment income during the year, enter it on a T2125 form (or a T2125/TP-80 if you’re a resident of Québec) instead. If you had any related business expenses, you’ll be able to claim those on the T2125 form.
Tax Tip: Other income can include income that:
- Isn’t reported on an information slip (such as a T4, T4A, or RL-1) or
- Hasn’t been entered on the T936: Calculation of Cumulative Net Income Loss (CNIL) or Other scholarships, grants, or bursaries page
You might find your income replacement indemnities amount or the compensation you received for the loss of financial support under a law of Canada or from a province other than Québec, on your T5007 slip. If you’re a resident of Québec, these amounts can be found on your RL-5 slip. You might have received income replacement indemnities or compensation for the loss of financial support because:
- of an accident at work
- of a precautionary cessation of work
- of a traffic accident
- of an act of good citizenship
- you were the victim of a crime
Important: If you received payments from a wage-loss replacement plan in 2021, you’ll need to subtract your total contributions to the plan from the amount entered in box 14 (employment income) on the T4: Statement of remuneration paid page. If you’re a resident of Québec, subtract your contributions from box O of your RL-1 slip. You can find the T4 and the RL-1 page under the SMART SEARCH icon on the QUICK ENTRY tab.
Employment-related income for which you didn't receive an information slip (such as a T4 or RL-1 slip) can include:
- Tips and gratuities
- Occasional earnings
- Net research grants – this is money given to cover certain expenses you’ve paid to carry out research projects.
- Royalties – this is compensation you might have received for using or allowing the use of a copyright, patent, trademark, formula, or a secret process that you invented. Report your royalties on this page for which you don’t have any associated expenses.
This list isn’t complete. Refer to the Canada Revenue Agency (CRA) website and/or the Revenu Québec website for more information on other employment income.
Note: Remember, you’re responsible for keeping track of and reporting all income you’ve earned during the year, even if it wasn’t reported on an information slip. Reporting your employment income allows you to claim certain deductions and credits, including the Canada employment amount. You might also be able to contribute to the Canada Pension Plan (CPP) or Québec Pension Plan (QPP) for the tips, gratuities, or occasional earnings you received during the year.
If you claimed the GST/HST rebate, the amount you receive must be claimed as other employment income on next year’s tax return. This also applies to QST rebates (for Québec residents).
For example, if you claimed the GST/HST rebate on your 2020 tax return, and it was allowed by the Canada Revenue Agency (CRA), you’ll need to report the GST/HST rebate you received on the Other income page in your 2021 tax return.
Follow these steps in H&R Block’s 2021 tax software:
- On the PREPARE tab, click the OTHER icon. You'll find yourself here:
- Under the OTHER TYPES OF INCOME heading, select the checkbox labelled Other income you earned or received in 2021 and click Continue.
- When you arrive at the Other income page, enter your information into the tax software.
Note: You can also find this page under the EMPLOYMENT icon of the PREPARE tab.