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Loss of Support- Income Tax Information

In order to calculate pre-claim and post-claim income, amounts are taken from the Approved Class Member’s T1 Income Tax return as well as from other documentation to support the income earned and received.

Below is a brief description of which lines of the T1 Income Tax Return are relevant:

Line 101: Employment Income

  • Represents the total of amounts shown in box 14 of T4 slips (Note: This does not apply if the Approved Class Member is/was self-employed)

Line 102: Commission Income

  • Represents amounts earned as a commission
  • These amounts are already included on line 101

Line 104: Other Employment Income

  • Represents amounts that are not reported on T4 slips such as:
    • tips
    • occasional earnings
    • net research grants
    • foreign employment income
    • income maintenance insurance plans
    • GST/HST and QST rebates

Line 114: Canada Pension Plan/Quebec Pension Plan Benefits

  • Represents amounts that are reported in box 20 of T4A(P) slips

Line 152: Canada Pension Plan/Quebec Pension Plan Disability Benefits

  • Represents disability benefits reported in box 16 of T4A(P) slips
  • These amounts are already included on line 114

Line 119: Unemployment/Employment Insurance Benefits

  • Represents amounts that are reported in box 14 of T4E slips

Line 126: Net Rental Income/Loss

  • Represents gross rental revenues less expenses
  • This amount is supported by form T776, Statement of Real Estate Rentals

Line 130: Other Income

  • Represents income that is not reported anywhere else on the return such as:
    • scholarships, fellowships, bursaries, study grants, project grants
    • lump sum payments from pensions and deferred profit-sharing plans
    • retiring allowances
    • death benefits (other than Canada or Quebec Pension Plan benefits)

Line 135: Net Business Income/Loss

  • Represents gross business income less expenses
  • This amount is supported by form T2124, Statement of Business Activities

Line 137: Net Professional Income/Loss

  • Represents gross professional revenues less expenses
  • This amount is supported by form T2032, Statement of Professional Activities

Line 139: Net Commission Income/Loss

  • Represents gross commission revenues less expenses
  • This amount is supported by form T2124, Statement of Business Activities or form T2032, Statement of Professional Activities

Line 141: Net Farming Income/Loss

  • Represents gross farming revenues less expenses
  • This amount is supported by form T2042, Statement of Farming Activities

Line 143: Net Fishing Income/Loss

  • Represents gross fishing revenues less expenses
  • This amount is supported by form T2121, Statement of Fishing Activities

Line 144: Workers’ Compensation Benefits

  • Represents amount shown in box 10 of T5007 slip
  • A deduction is claimed on line 250 for the same amount as reported on this line

The Lines below this point are used by the Administrator in assessing your claim.

Line 220: Support Payments

  • Represents the amount that is allowed to be deducted relating to spousal and child support

Line 229: Other Employment Expenses

  • Represents expenses that were incurred to earn employment income reported on line 101
  • This amount is supported by form T777, Statement of Employment Expenses

Line 300: Basic Personal Amount

  • Represents a tax credit that all taxpayers are allowed to claim

Line 303: Spousal Amount

  • Represents a tax credit that can be claimed if the taxpayer had a spouse whom the taxpayer supported

Line 305: Amount for an Eligible Dependant

  • Represents a tax credit that a taxpayer can claim if he/she met all of the following three conditions:
    1. He/she is single, divorced, separated, or widowed;
    2. He/she supports a dependant; and
    3. He/she lived with a dependant in a home that he/she maintained.

Line 308: Canada or Quebec Pension Plan Contributions through Employment

  • Represents amounts shown in boxes 16 and 17 of T4 slips

Line 310: Canada or Quebec Pension Plan Contributions on Self-Employment Earnings

  • Represents amount of contributions that are payable on self-employment earnings

Line 312: Unemployment/Employment Insurance Premiums

  • Represents amounts shown in box 18 of T4 and T4F slips

Line 316: Disability Amount

  • Represents a tax credit that a taxpayer can claim if a qualified person certifies both of the following conditions:
    1. The taxpayer has a severe mental or physical impairment in the year, which caused him/her to be markedly restricted all or almost all of the time in any of the basic activities of daily living; and
    2. The taxpayer’s impairment is prolonged, which means it has lasted, or is expected to last, for a continuous period of at least 12 months.
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