If your Patronage Allocations are shown in Box 30 of the T4A slip, report under Income > T-Slips > T4A. You must choose if they are Taxable or Non-Taxable based on what your purchases were for.
CRA says "Do not report the amount if it was for goods and services you consumed and for which you cannot deduct the cost when you calculate your income". Which means if you claimed the goods as expenses for business use, employment expenses, etc, you enter them as "taxable". If you used strictly for personal use, enter as "non-taxable".
Taxable entries will appear as "Other Income" (Line 130). Non Taxable entries will not appear at all.
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