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Your net eligible income (line 22)

If you are an employee, your net eligible income is equal to the

amounts reported on your T4 and/or T4A slips relating to the new

work location and that are included on lines 101 and/or 104, minus

any amount relating to the new work location claimed on lines 207,

212, 229, 231, and 232 of your return.

If you are self-employed, your net eligible income is generally equal

to the net amounts earned at the new work location that are

included on lines 135 to 143, minus any amounts claimed on lines

212 and 222 of your return.

If you are a student, your net eligible income is equal to the amount

of scholarship, bursaries, fellowships, research grants, and/or

certain prizes required to be included in your income for the year.

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