Line 15000 on the Canadian T1 Income Tax and Benefit Return is your total income for the year — every dollar of taxable income you received from employment, pensions, investments, self-employment, and government payments, added together before any deductions are applied. The CRA used to call this Line 150, and the older label still appears on some older documents and lender forms. If you searched for “line 1500,” that line doesn’t exist; you’re looking for Line 15000.
Where Line 15000 Appears on the T1
Line 15000 sits at the bottom of Step 2 – Total Income on the T1 return. It’s the summing line where every income entry above it lands. On a paper return, the five-digit code “15000” is printed to the left of the dollar field, typically on page 2 or 3 depending on the year’s layout.
Certified tax software (Wealthsimple Tax, TurboTax, StudioTax and others) fills in Line 15000 automatically once your slips are entered. You’ll see it on the return summary or T1 preview. When a mortgage application, student loan form, or government form asks for your total income, this is the figure to quote.
What Income Goes on Line 15000
Every taxable income line from Line 10100 through Line 14700 feeds into Line 15000. Each of those lines is tied to a specific slip:
- Employment income on Line 10100, from Box 14 of your T4.1Canada.ca. T4 Slip: Statement of Remuneration Paid
- Pensions, annuities, and RRIF income on Line 11500, from a T4A or T4RIF.2Canada.ca. T4A Slip: Statement of Pension, Retirement, Annuity, and Other Income
- Employment Insurance benefits on Line 11900, from a T4E.
- Taxable dividends from Canadian corporations on Line 12000, from a T5. The grossed-up amount goes on the return, not the cash you received.
- Interest and other investment income on Line 12100, from a T5.3Canada.ca. T5 Statement of Investment Income – Slip Information for Individuals
- The taxable portion of capital gains on Line 12700.
- Self-employment income (business, professional, commission, farming, fishing) on Lines 13499 through 14300.
The T4A is worth a second look. Beyond pensions, it covers scholarships, research grants, self-employed commissions, RESP educational assistance payments, and lump-sum payments, and each box maps to a different line on the return.2Canada.ca. T4A Slip: Statement of Pension, Retirement, Annuity, and Other Income Read each box carefully rather than dropping the total on one line.
Most slips arrive by the end of February. You can also pull them from your CRA My Account once the issuer has filed them.4Canada.ca. Tax Slips: Get a Copy of Your Slips Keep your slips and supporting documents for at least six years after the end of the tax year they cover.5Canada Revenue Agency. Where to Keep Your Records, for How Long and How to Request the Permission to Destroy Them Early
What Doesn’t Belong on Line 15000
Several common receipts stay off the return entirely:
- Lottery and gambling winnings, unless the CRA considers them income from a business (professional poker players, for example).
- Most gifts and inheritances.
- Most life insurance proceeds paid after someone’s death.
- TFSA withdrawals.
- Canada Child Benefit and GST/HST credit payments themselves.
- Most union strike pay, even when picketing duties were performed.
- Provincial or territorial compensation for victims of criminal acts or motor vehicle accidents.
One catch: the principal amounts above aren’t taxable, but any investment income they generate is. Interest earned on lottery winnings sitting in a savings account still goes on your return like any other interest.6Canada.ca. Amounts That Are Not Reported or Taxed
Total Income vs. Net Income vs. Taxable Income
Three different lines on the T1 all get called “your income” in casual conversation, and the distinction matters because different agencies look at different lines.
Line 15000 – Total Income is the raw sum of all taxable income before any deductions. It’s the broadest measure of what you earned.
Line 23600 – Net Income is total income minus allowable deductions such as RRSP contributions, union dues, child care expenses, moving expenses, and support payments made. The formula is Line 15000 minus Lines 20700 through 23500.7Canada Revenue Agency. Line 23600 – Net Income This is the figure the CRA uses to calculate the Canada Child Benefit, the GST/HST credit, and most income-tested benefits.
Line 26000 – Taxable Income is net income minus additional deductions like capital loss carryovers and the northern residents deduction. Your actual tax is calculated from this figure.
When a lender or agency asks for “your income,” ask which line. Mortgage lenders often want Line 15000 because it reflects your full earning capacity. Benefit programs almost always use Line 23600, which is exactly why RRSP contributions can both reduce tax and increase benefit payments.
Why the Number on Line 15000 Matters
Line 15000 is where every downstream calculation on the return starts. It flows into net income on Line 23600, and net income drives benefit eligibility.
The Canada Child Benefit for the July 2025 to June 2026 payment period is based on adjusted family net income from the 2024 return. Families with income below $37,487 receive the maximum benefit; between $37,487 and $81,222 the benefit phases down, and above $81,222 the reduction accelerates.8Canada Revenue Agency. How Much You Can Get – Canada Child Benefit (CCB) Filing on time matters here — the CRA can’t calculate entitlement without a return, and late filers may see payments stop until the return is processed.
Quarterly GST/HST credit payments are tied to the same adjusted family net income figure. For 2024, a single person with no children needed income below $56,181 to qualify, and couples faced a threshold starting at $59,481, with the thresholds rising based on the number of children.9Canada Revenue Agency. Who Is Eligible – GST/HST Credit
For retirees, the Old Age Security recovery tax kicks in when net income exceeds a threshold: $93,454 for the 2025 income year, with the CRA recovering 15 cents of every dollar above that amount.10Canada.ca. Old Age Security Pension Recovery Tax The clawback calculation uses Line 23400, but Line 15000 is the starting point that feeds it.
Leaving Income Off Line 15000
The CRA cross-references every slip issued in your name against your return. If a slip was filed with the CRA and the income doesn’t appear on Line 15000 through one of its feeder lines, expect a notice. Checking your CRA My Account for all issued slips before you file catches most omissions in five minutes.4Canada.ca. Tax Slips: Get a Copy of Your Slips
A repeated failure to report penalty applies when you fail to report $500 or more in a year and also failed to report $500 or more in any of the three preceding tax years. The penalty is the lesser of 10% of the unreported amount or 50% of the additional tax owing on that amount after subtracting any tax already withheld at source.11Justice Laws Website. Income Tax Act – Section 163 Where tax was already withheld on the missing amount, the “lesser of” formula often softens the blow, but it’s still a penalty on top of the tax itself.