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Honorarium amount

where to record an honorarium amount received from a university for $500 without issuing T4A

Line 104, 130 or on a T2125, depending on the nature of the work

It is for helping other kids studying

T2125 - must be self-employed

Line 104 - Other employment income

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-104-other-employment-income.html

Other employment income can be one or more of the following:

  • Employment income not reported on a T4 slip
    
  • Net research grants
    
  • Clergy’s housing allowance and/or an amount for eligible utilities
    
  • Foreign employment income
    
  • Income-maintenance insurance plans (wage-loss replacement plans)
    
  • Veterans' benefits (box 127 of your T4A slips)
    
  • Certain GST/HST and Quebec sales tax (QST) rebates
    
  • Royalties
    
  • Amounts you received under a supplementary unemployment benefit plan (a guaranteed annual wage plan)
    
  • Taxable benefit for premiums paid to cover you under a group term life insurance plan
    
  • Employee profit-sharing plan
    
  • Medical premium benefits (box 118 of your T4A slips)
    
  • Wage Earner Protection Program (box 132 of your T4A slips)
    

Line 130 - Other kinds of income

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-130-other-income/line-130-other-kinds-income.html

Report the following income on line 130:

  • amounts received as an apprenticeship incentive or completion grant shown in box 130 of your T4A slips. For more information, visit Service Canada, see Guide P105, Students and Income Tax, or call 1-866-742-3644;
    
  • amounts distributed from a retirement compensation arrangement shown on your T4A-RCA slips (for more information, see the back of your slips);
    
  • training allowances or any other amount shown in box 028 of your T4A slips (other than amounts already noted for this line and lines 104, 115, and 125);
    
  • payments from a trust shown in box 26 of your T3 slips;
    
  • payments from a registered education savings plan (RESP) shown in box 040 (see line 418) or box 042 of your T4A slips;
    
  • annuity or registered retirement income fund (RRIF) payments if you are under 65 on December 31, 2017 and did not receive the amount because your spouse or common-law partner died (see line 115), shown in box 024, 133 or 194 of your T4A slips or boxes 16 or 20 of your T4RIF slips;
    
  • certain payments from a Tax-Free Savings Account (TFSA) shown in box 134 of your T4A slips;
    
  • designated benefits from a registered retirement income fund shown in box 22 of your T4RIF slips, or the registered pension plan amount shown in box 018 of your T4A slips. If you rolled over an amount to a registered disability savings plan (RDSP), see line 232 for information about the corresponding deduction. For more information, see Guide T4040, RRSPs and Other Registered Plans for Retirement;
    
  • amounts (grants) paid to you as a result of taking time away from work to cope with the death or disappearance of your child because of an offence or probable offence under the Criminal Code (shown in box 136 of your T4A slip);
    
  • PRPP income shown in box 194 of your T4A slips if you were under 65 years of age and you did not receive this income on the death of your spouse or common-law partner.
    

Note

If there is an amount shown in box 18 or 22 see T4RIF slips.

If you go to the bottom of the T4 page there is a line for “No T4 issued” amounts