Line 104 is for other employment income. For income from taking care of the kid, you should consider the nature of such income before reporting the payment received. For example, one woman might care for several kids in her home all day on regular basis, she is self-employee and income should report on line 135. A second woman might care for the children of another family in their home all day ojn regular basis, she is employed, should get T4 and report the imcome on line 101. A third womam care fro a friend's child one or 2 everning per week for her friend, and if she is paid for her efforts, she is engaged in occasional employment and should report the payment for the year on line 104.
