Questions 54 and 55 provide statistics on income from all sources. Governments use these statistics to develop income support programs such as Old Age Security, provincial income supplements and social assistance payments. Businesses use income statistics to locate stores, and to develop new products and services. Private and public sector researchers use information about earnings to study labor markets and industry patterns.
If you need to report an amount that exceeds the space available in the response boxes, enter all the additional digits in the leftmost box.
Question 55 -- Income in 2010
General Instructions
Complete question 55 for all persons aged 15 and over who said no to question 54, whether or not they worked in 2010.
Report annual income received from January 1, 2010 to December 31, 2010 for each applicable source in parts (a) to (l), as well as the total income from all sources.
Also report total income tax paid in 2010 (federal, provincial and territorial). If you are not sure of the exact amount for a source, consult your 2010 income tax return and information slips or give your best estimate.
For persons who had no income from any source in 2010, mark 'no' in parts (a) to (l) and against total income, and report $0 in income tax paid.
In the case of a loss in parts (b), (c), (i) or (j), mark 'yes', report the amount and also mark 'loss'.
In the case of a loss in total income, mark 'yes', report the amount and also mark 'loss'.
Report income obtained from outside Canada in equivalent Canadian dollars.
Paid employment
Part (a) -- Total wages and salaries
Report in part (a) the total amount of wages and salaries received in 2010.
Include:
Report retirement allowances and severance pay in part (l), 'other money income'.
If using T4 slips to answer part (a), report the amount in Box 14.
If using your T1 income tax form, report the total of lines 101 and 104.
Self-employment income
Part (b) -- Net farm income
Persons who operated an agricultural operation in 2010, alone or in partnership, should report net farm income (gross receipts minus operating expenses, such as wages, rent or capital cost allowance) in part (b).
In the case of a partnership, report only this person's share of net income.
In the case of a loss, mark 'yes', report the amount and also mark 'loss'.
Agricultural operations produce at least one of the following items intended for sale:
Include:
Do not include the value of agricultural products produced and consumed on the farm or traded for goods.
Report income from incorporated farms in part (a), 'total wages and salaries', and/or in part (i), 'dividends, interest on bonds, deposits and savings certificates, and other investment income'.
For persons who rented out their farms, report the net rent in part (i), 'dividends, interest on bonds, deposits and savings certificates, and other investment income'.
If using your T1 income tax form, report the amount on line 141.
Part (c) -- Net non-farm income from unincorporated business, professional practice, etc.
Mark 'yes' in part (c) for:
Report net income (gross receipts minus operating expenses such as wages, rents, or depreciation). Do not subtract personal deductions such as income tax and pension contributions.
In the case of a partnership, report only this person's share of net income.
In the case of a loss, mark 'yes', report the amount and also mark 'loss'. Include also: net income from roomers and boarders.
Report income from incorporated businesses in part (a), 'total wages and salaries', and / or in part (i), 'dividends, interest on bonds, deposits and savings certificates, and other investment income'.
If using your T1 income tax form, report the total of lines 135, 137, 139, and 143.
Income from government
Part (d) -- Child benefits
Mark 'yes' in part (d) for eligible parents who received child benefits in 2010 for dependent children from the federal, provincial or territorial governments.
Include:
Report alimony, child support and any periodic support received from persons not in the household in Question 55, part (l), 'other money income'.
Do not include:
If using your T1 income tax form, only the Universal Child Care Benefit part is listed on the tax form. Report line 117, minus line 213, plus the amount from any other programs.
Part (e) -- Old Age Security Pension, Guaranteed Income Supplement, Allowance and Allowance for the Survivor
Mark 'Yes' in part (e) for:
Exclude the amount of Old Age Security benefit that you must repay as part of social benefit repayments.
Report provincial or territorial income supplements in part (h), 'Other income from government sources'.
If using T4A (Old Age Security) slips to answer part (e), report the sum of the amounts in boxes 18 and 21.
If using your T1 income tax form, report the total of lines 113 and 146, minus the relevant part of line 235.
Part (f) -- Benefits from Canada or Quebec Pension Plan
Report in part (f) benefits received from the Canada or Quebec Pension Plan in 2010.
Include:
Do not include:
Report retirement pensions of civil servants, RCMP and military personnel in part (k), 'Retirement pensions, superannuation and annuities, including those from RRSPs and RRIFs'.
Report old age, retirement and war pensions received from foreign sources in part (l), 'Other money income'.
If using T4A (P) slips to answer part (f), report the amount in box 20.
If using your T1 income tax form, report the amount on line 114.
Part (g) -- Benefits from employment insurance
Report in part (g) benefits received under the federal Employment Insurance (EI) and the Quebec Parental Insurance Plan (QPIP) programs in 2010.
Include benefits received for:
Report employer or union supplementary unemployment benefits in part (a), 'Total wages and salaries'.
Exclude the amount of EI benefits that you must repay as part of social benefits repayments.
If using T4E slips to answer part (g), report the amount in box 14.
If using your T1 income tax form, report the amount on line 119, minus the relevant part of line 235.
Part (h) -- Other income from government sources
Report in part (h) income received from federal, provincial, territorial and municipal government(s) in 2010 and not reported in other parts of Question 55.
Include:
Do not include:
In the case of a joint investment, report only this person's share.
In the case of a loss, mark 'yes', report the amount and also mark 'loss'.
Include:
Report capital gains or losses in part (j), 'Capital gains or losses'.
If using your T1 income tax form, report the total of lines 120 (multiply amount by 0.8), 121, 122, and 126.
Part (j) -- Capital gains or losses
For persons who made capital gains in 2010, mark 'yes' and report the amount.
In the case of a capital loss, mark 'yes', report the amount and also mark 'loss'.
If using your T1 income tax form, report the amount from line 197 on Schedule 3.
Part (k) -- Retirement pensions, superannuation and annuities, including those from RRSPs and RRIFs
For persons who received pension income or survivors' benefits in 2010 from an employee pension plan, or annuities from a matured registered retirement savings plan (RRSP) or a registered retirement income fund (RRIF),
Mark 'yes' and enter the amount.
Include:
Do not include:
Report severance pay, retirement allowances, and old age, retirement and war pensions received from foreign sources in part (l), 'other money income'.
If using your T1 income tax form, usually report the total of lines 115 and 129, subject to the exclusions noted above.
Part (l) -- Other money income
Report in part (l) any other regular cash income received in 2010 and not covered in parts (a) to (k).
Include:
Do not include:
If using your T1 income tax form, report the total of lines 156 and 130.
Total Income
Total income is the sum of all sources provided in parts (a) to (l).
In the case of a loss, mark 'yes', report the amount and also mark 'loss'.