Box 40 is a section on your T4—Statement of Remuneration tax slip—where your employer lists out your other taxable allowances and benefits besides your wages or salary. Not everyone will have a Box 40 amount on their T4 slip. However, if you do have an amount for Box 40, that same amount is also included in Box 14—Total Employment Income. T4 Box 40 | 2024 TurboTax® Canada Tips - Intuit
If they are not included on your T4 slip, report them on line 10400 of your return.
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