box 118 + 119 for T4A

[mwarren]

I need to report a T4A with boxes 118 +119. This is for a Health and Welfare Plan. Where can this input be found?

[Gabriel]

Line 104 – Other employment income
Report on this line the total of the following amounts:
 

• Employment income not reported on a T4 slip – Report amounts such as tips and occasional earnings.
  
  Notes
  If you report employment income on line 104, you can claim the Canada employment amount on line 363 of Schedule 1.
  
  Fees for services shown in box 048 of your T4A slips must be reported on the applicable self-employment line of your return (lines 135 to 143).
   
• Net research grants – Subtract your expenses from the grant you received and report the net amount on this line. Your expenses cannot be more than your grant. Attach to your paper return a list of your expenses. For more information, see Pamphlet P105, Students and Income Tax.
   
• Clergy’s housing allowance – Report the amount shown in box 30 on your T4 slips. You may be entitled to claim a deduction on line 231.
  
  Note
  If the allowance is shown in box 14 of your T4 slips, subtract the amount of the allowance from the amount shown in box 14 and enter the difference on line 101. Enter the allowance on line 104. You may be entitled to claim a deduction on line 231.
   
• Foreign employment income – Report your earnings in Canadian dollars (see “How do you report foreign income and other amounts?” on page 10). The amount on your United States W-2 slip may have been reduced by contributions to a “401(k), 457 or 403( b plan, US Medicare and Federal Insurance Contributions Act (FICA).” If this is the case, you must add these contributions to your foreign employment income on line 104 on your Canadian return. Based on the new Protocol between Canada and the United States, these contributions may be deductible. For more information, see line 207.
   
• Income-maintenance insurance plans (wage-loss replacement plans) – This income is shown in box 107 of your T4A slips. You may not have to report the full amount on your return. Report the amount you received, minus contributions you made to the plan after 1967, if you did not use them on a previous year’s return to calculate the amount to report. For more information, see Interpretation Bulletin IT-428, Wage Loss Replacement Plans.
   
• Veterans’ benefits – Report the amount shown in box 127 of your T4A slip.
   
• Certain GST/HST and QST (Quebec sales tax) rebates – If you are an employee who paid and deducted employment expenses in 2010 or earlier, you may have received a GST/HST or QST rebate in 2011 for those expenses. If so, report on line 104 the rebate you received. However, a rebate on which you can claim capital cost allowance is treated differently. For more information, see Guide T4044, Employment Expenses.
   
• Royalties – Report these amounts on this line if you received them for a work or invention of yours. Report other royalties (other than those included on line 135) on line 121.
   
• Amounts you received under a supplementary unemployment benefit plan (a guaranteed annual wage plan) – Report the amount shown in box 152 of your T4A slips.
   
• Taxable benefit for premiums paid to cover you under a group term life-insurance plan – Report the amount shown in box 119 of your T4A slips.
   
• Employee profit-sharing plan – Report the amount shown in box 35 of your T4PS slips.
   

• Medical premium benefits – Report the amount shown in box 118 of your T4A slips.

• Wage Earner Protection Program – Report the amount shown in box 132 of your T4A slips.

 
Box 119 Group term life insurance premiums This amount is the taxable benefit for premiums paid to cover you under a group term life-insurance plan.This amount is transferred to line 104 of your T1 General.

[mpisani]

Where do you report this income? The above example does not explain, if you report it on t4a as other income, it creates a non refundable credit for canada employment amount? This is for a senior citizen.. non working! These are health care premiums and are not deductible as medical expenses... why not?

[Gabriel]

Please send a request to support@ufile.ca so one of our agents can take a look at the return. Thank you.