You have to report T4AP box 48 amount as business income. See flip side of your T4A slip or click on the link below and look at box 48 (page 2) description. It says T4A box 48 is business income. you need to enter T2125.
http://www.cra-arc.gc.ca/E/pbg/tf/t4a/t4a-15e.pdf
