Income to be reported on your T1 Return

Apart from the regular income you earned that is reported on your T1(Employment Income etc.), You should report the following income if earned during the year. 

Other income

This section looks at income from sources other than work. It includes income from:  

  • Self-employment
  • Rental property 
  • RRSP or RRIF withdrawals 
  • Scholarships, fellowships, bursaries, study grants, and artists’ project grants 
  • Social assistance 
  • Disability income or death benefits 
  • Alimony or child support 
  • CWB advance payments 
  • Other income not included anywhere else

Rental Income

  • You will need the following to complete your rental statement:
  • Identification of your rental property
  • Receipts for all income and expenses generated
  • Identification of your partners (if applicable)
  • List of assets you already own or purchased that you used for your rental property
  • Motor vehicle expenses including interest and leasing costs

Investment income 

Investment income includes income from:

  • stock dividends
  • capital gains from the sale of shares or mutual funds
  • interest from bank accounts, term deposits, GICs, savings bonds, treasury bills, etc.
  • accumulated earnings on life insurance policies

Some investment income is reported on a T-slip. This includes trust income (reported on a T3 slip), interest and dividends (reported on a T5 slip) and some securities transactions (reported on a T5008 slip).Some investment transactions that result in capital gains are not typically reported on a T-slip. This includes sales of stocks, bonds, mutual funds, or real estate.

Income from rental properties that you own is also considered to be investment income.

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