Honorarium - no tax slip

Taxpayer received a $75.00 honorarium and never received a tax slip

Where on the tax return should this income be inputted?
The honorarium is taxable income.

I will add the taxpayer is self-employed.

Maybe it’s not taxable. It’s a nominal amount. Is it for voluntary services or is the amount just a token of appreciation for services that are worth much more than the $75?

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You are correct, the Income tax act says that it, like all such income, is of course taxable.

You did not receive an actual T4A slip, because of the administrative threshold of $500, as outlined in guide RC4157

So in order to comply, you should include it in income.
Link: rc4157
You may wish to check page 13 of that.

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And don’t forget to add up your bank interest from your bank statements. :grinning:


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We had a client who received a T5 for 0.13

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@kevin Token of appreciation.

@joe.justjoe1 thank you for the reference - I really appreciate those.

@Arliss thanks for the tip

Thank you for your responses.

To clarify the amount will go onto a T4A form in the tax return?
Specifically, box 028 (Other income) and the option “Carry the amount from box 028 to line 13000 of the T1 return” will be selected.

I have a few of these, mostly ministers who are paid for weddings, funerals, or the odd preaching engagement. I report them as other income with the detail “Honorariums”. Seems to work.

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