What items fall under allowances and other income?

Allowances and Other Income

Include the following items and allowances. Question 2 on the Individual income tax return deals with income from working other than salary and wages. 


First, the items you should include in this section include the following.

  • Payments from which tax was not withheld, including salary, wages, commissions, bonuses, income earned from part-time and casual jobs, and income from income protection, sickness and accident insurance policies
  • Tips, gratuities, and payments for your services
  • Consultation fees and honoraria (payments for voluntary services)
  • Allowances


Additionally, allowances include the following.

  • Car, travel and transport allowances, including reimbursements of car expenses by reference to the distance traveled by car, such as ‘cents-per-kilometre’ allowances
  • Award transport payments
  • Tool, clothing, and laundry allowances
  • Dirt, height, site, first aid, and risk allowances
  • Meal and entertainment allowances

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