Line 10100 on a Canadian tax return refers to employment income. It includes all amounts received as salary, wages, commissions, bonuses, tips, gratuities, and honoraria. Employment income is usually shown in box 14 of the T4 slip. If you have employment income from another country, you should see line 10400. If you report employment income on line 10100, you can claim the Canada employment amount on line 31260 of your return. If you are eligible for the $1,000 exemption on line 10100 of your return and either the VFA or SRVA (line 31220 or line 31240 of your return), you must choose which one you would like to claim. To find line 10100 on your tax return, you can look for it on the second page of the T1 General form, in Step 2. It is typically the first box listed on any province or territories’ return in the section called “total income” . If you are using TurboTax Online, you can see Line 10100 by viewing the Detailed Tax Summary in the Review section.