Other Income (Quebec)
January 6, 2026
The "Other income" category on your tax return is used to report taxable income that does not have a specific line on the return. For residents of Quebec, this income is reported on both your federal and provincial returns. You must keep records of all income received, even if you do not receive an information slip.
Federal other income (line 13000):
For federal tax purposes, other income is reported on Line 13000 of your T1 return, with the specific type of income noted next to the line. Examples include apprenticeship grants, lump-sum payments from pensions, retiring allowances, and CPP or QPP death benefits. Taxable scholarships, fellowships, and bursaries are reported separately on Line 13010.
Quebec other income (line 154):
On your Quebec provincial tax return (TP-1), other income is reported on Line 154, and a corresponding code must be entered in Box 153 to indicate the type of income. Examples are similar to the federal return and include lump-sum payments, QPP death benefits, apprenticeship grants, and retiring allowances.
Sources of Income for Line 154:
From RL-1 slip (Box O):
- Scholarships and bursaries: Amounts identified by code “RB”.
- Income supplements: Payments from government work-incentive programs.
- Other income: Includes labour adjustment benefits, patronage dividends, and employer-paid death benefits (up to a $10,000 exemption).
- RESP payments: Certain withdrawals from a Registered Education Savings Plan.
- Grants: Net research grants after eligible expenses.
- Recovery of deductions: Amounts related to tool purchases or other deductions.
- WEPP payments: Payments from the Wage Earner Protection Program.
- Emergency benefits: Such as the Canada Recovery Sickness Benefit (CRSB), Canada Recovery Caregiving Benefit (CRCB), and Canada Worker Lockdown Benefit.
From RL-2 slip:
- Unused RRSP refunds: Refunds of unused RRSP contributions.
- HBP/LLP withdrawals: Taxable withdrawals under the Home Buyers’ Plan or Lifelong Learning Plan.
- Amounts not repaid under HBP/LLP: Taxable amounts of missed repayments.
- Other income (Boxes C, D, E, G, H, K): Amounts not reported elsewhere.
From other slips:
- Trust income: Certain amounts from Boxes B and G of an RL-16 slip.
- First Home Savings Account (FHSA): Withdrawals from Boxes A, B, and C of an RL-32 slip.
| Feature | Federal (T1 Return) | Quebec Provincial (TP-1 Return) |
|---|---|---|
| Reporting Line | Line 13000 (or Line 13010 for taxable scholarships, etc.) | Line 154 |
| Tax Slips | T4A, T4RIF, T3, T4RSP (RRSP/RRIF), T4FHSA (FHSA) | RL-1, RL-2, RL-16, RL-32 |
| Reporting Requirement | Must specify the type of income next to the line | Must specify a corresponding code in Box 153 |
| RRSP/RRIF (RL-2 income) | Reported based on T4RSP and T4RIF slips | Reported on Line 154 or Line 122, depending on the box |
| Trust Income | Reported on Line 13000 or other lines based on T3 slip | Reported on Line 154 (from Boxes B and G of RL-16) |
| FHSA Withdrawals | Taxable withdrawals reported based on T4FHSA slip | Taxable withdrawals reported on Line 154 |
| HBP/LLP Missed Repayments | Taxable amounts reported on Line 12900 | Taxable amounts reported on Line 154 |
| Other Income | Generally reported on Line 13000 | Generally reported on Line 154, with a corresponding code |
| Taxability | Taxable income | Taxable income |