2022 Federal Income Tax and Benefit Guide – Completing your return: Steps 1 and 2
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- Step 1 – Identification and other information
- Step 2 – Total income
- Amounts that are not reported or taxed
- Report foreign income and other foreign amounts
- Line 10100 – Employment income
- Line 10400 – Other employment income
- Line 11300 – Old age security (OAS) pension
- Line 11400 – CPP or QPP benefits
- Line 11500 – Other pensions and superannuation
- Line 11600 – Elected split-pension amount
- Line 11900 – Employment insurance and other benefits
- Line 11905 – Employment insurance maternity and parental benefits and provincial parental insurance plan benefits
- Line 12100 – Interest and other investment income
- Line 12200 – Net partnership income (limited or non-active partners only)
- Line 12700 – Taxable capital gains
- Line 12900 – Registered retirement savings plan (RRSP) income
- Line 13000 – Other income
- Line 13010 – Taxable scholarships, fellowships, bursaries, and artists’ project grants
- Lines 13499 to 14300 – Self-employment income
- Line 14500 – Social assistance payments
- Other amounts you have to report on your return
Step 1 – Identification and other information
Use the instructions on your return to complete Step 1.
- The CRA will use the email address provided to notify you about any CRA mail available in My Account, when certain changes are made to your account information, and other important account information
- Any mail that is eligible for electronic delivery will no longer be printed and mailed
- The notifications that are eligible for this service may change. You may not always be notified when new types of notifications are added or removed from this service
- To view CRA mail online, you must be registered for My Account or your representative must be registered for Represent a Client and be authorized on your account
- All CRA mail available in My Account is presumed to have been received on the date that the email notification is sent
- It is your responsibility to make sure that the email address provided to the CRA is up to date
- CRA email notifications are subject to the terms of any agreement with your mobile carrier or Internet service provider. You are responsible for any fees imposed by them
- Email notifications are sent unencrypted and unsecured. They could be lost, intercepted, viewed, or altered by others who have access to your email account. You accept this risk and acknowledge that the CRA will not be liable if you are unable to access or receive the email notifications, nor for any delay or inability to deliver notifications
Social insurance number (SIN)
For more information about the SIN, including how to apply for one, go to Social Insurance Number.
Tick the box on your return that applies to your marital status on December 31, 2022.
Married means that you have a spouse. This term only applies to a person you are legally married to.
Living common-law means that you are living in a conjugal relationship with a person who is not your married spouse, and at least one of the following conditions applies:
- This person has been living with you in a conjugal relationship for at least 12 continuous months
In this definition, 12 continuous months includes any period you were separated for less than 90 days because of a breakdown in the relationship.
- This person is the parent of your child by birth or adoption
- This person has custody and control of your child (or had custody and control immediately before the child turned 19 years of age) and your child is wholly dependent on them for support
Separated means that you have been living apart from your spouse or common-law partner because of a breakdown in the relationship for a period of at least 90 days.
You are still considered to have a spouse or common-law partner if you were separated involuntarily and not because of a breakdown in your relationship. An involuntary separation could happen when one spouse or common-law partner is living away for work, school, or health reasons, or is incarcerated.
Once you have been separated for 90 days because of a breakdown in the relationship, the effective date of your separated status is the day you started living apart.
If you file your return before your 90-day separation period is over and that period includes December 31, enter your marital status as married or living common-law, as applicable.
If, after filing your return, you continue to live separate and apart from your spouse or common-law partner and you have been living this way for at least 90 days, you have to change your marital status to “separated” using the first day of the 90-day period as your date of separation. Go to My Account for Individuals to change your marital status online, or complete and send Form RC65, Marital Status Change, to the CRA.
You will have to file an amended return to adjust your entitlement for any credits claimed or to apply for credits that you may not have been entitled to when you were married or living common-law.
Widowed means that you had a spouse or common-law partner who is now deceased.
Divorced means that you are legally divorced from your former spouse.
Single means that none of the other marital statuses applies to you.
Enter the province or territory where you lived or were considered to be a factual resident on December 31, 2022.
Your spouse's or common-law partner's information
Enter the information and amounts that are reported on your spouse’s or common-law partner’s return. If they are not filing a return, enter the amounts that would be reported as if they were filing a return even if their income is zero.
Your spouse or common-law partner may still have to file a 2022 return even if you enter their amounts on page 1 of your return. See Find out who has to file a return.
If you became separated or widowed in the year, enter on page 1 of your return the following information about your former or deceased spouse or common-law partner to claim certain credits:
- their first name
- their social insurance number
- their net income before the separation or before they died
Residency information for tax administration agreements
In some provinces and territories, you are required to identify if you resided on the settlement lands of an Indigenous government on December 31, 2022.
These Indigenous governments are:
- Nisga’a Lisims Government and Tsawwassen Government (in British Columbia)
- Nunatsiavut Government (in Newfoundland and Labrador)
- Tåîchô Government and Délı̨nę Got’ı̨nę Government (in the Northwest Territories)
- the 11 self-governing Yukon First Nations
At the time of printing, a potential tax administration agreement was under discussion with the Tsawwassen First Nation which could lead to the sharing of personal income tax with the Tsawwassen First Nation. Such an agreement may be implemented between the Government of Canada and the Tsawwassen First Nation on or before December 31, 2022. If so, the CRA will use the Tsawwassen First Nation settlement lands information and the calculation of the federal refundable First Nations abatement to administer the agreements with the Tsawwassen First Nation.
If you resided on the settlement lands of an Indigenous government in Yukon, the Northwest Territories, or British Columbia, you may also have to identify if you are a citizen or member of one of these Indigenous governments.
Your response to these questions will not affect the amount of tax you pay; however, it will ensure that the Indigenous government receives the correct tax revenue in accordance with its personal income tax administration agreement. For more information, go to Determine whether you live on Indigenous government lands.
Ticking yes in the "Elections Canada" section of your return is an easy way to keep your voter registration up to date, if you are qualified to vote. As well, Canadian youth aged 14 to 17 have the opportunity to add their names to the Register of Future Electors.
Elections Canada will use the information you provide to update the National Register of Electors (the database of Canadian citizens qualified to vote in federal elections, by-elections, and referendums) or, if you are 14 to 17 years of age, to update the Register of Future Electors. The Register of Future Electors allows young Canadian citizens aged 14 to 17 to register with Elections Canada before turning 18. Once they turn 18 and their eligibility to vote is confirmed, they are added to the National Register of Electors.
Elections Canada uses the information in the National Register of Electors to prepare lists of electors for federal elections, by-elections, and referendums and to communicate with voters. Other uses of the information permitted under the Canada Elections Act include providing voter information to provincial and territorial electoral agencies for uses permitted under their respective legislation, and providing voter information (not including birth dates) to members of Parliament, registered and eligible political parties, and candidates at election time.
Information in the Register of Future Electors cannot be shared with members of Parliament, registered or eligible political parties, or candidates. However, it can be shared with the provincial and territorial electoral agencies that are allowed to collect future elector information under their respective legislation. It can also be used by Elections Canada to provide youth with educational information about the electoral process.
Only persons 18 years of age or older who have Canadian citizenship are qualified to vote. Generally, you are a Canadian citizen either by birth or if you have obtained Canadian citizenship through the formal process of becoming a Canadian citizen (naturalization). If you are unsure about your Canadian citizenship status, refer to the Immigration, Refugees and Citizenship Canada website at See if you may be a citizen.
Questions A and B are optional. If you are a Canadian citizen 18 years of age or older, you will not lose your right to vote regardless of whether you answer the questions or leave them blank. The CRA does not use this information for the purpose of processing your return.
If you have Canadian citizenship and authorize the CRA to share your name, address, date of birth, and Canadian citizenship confirmation with Elections Canada, tick yes to both questions. If you do not authorize the CRA to share your information with Elections Canada, tick no to question B.
If you do not have Canadian citizenship, tick no to question A and leave question B blank.
If during the year you change your mind about the CRA sharing your information with Elections Canada, call the CRA at 1-800-959-8281 to remove your authorization. To be removed from either Register, contact Elections Canada.
If you tick no to question B:
- The CRA will not give any of your information to Elections Canada
- Elections Canada will not remove your information from either Register if your name is already there, or from federal lists of electors if you are a Canadian citizen 18 years of age or older
- You will have to register before you vote if there is a federal election, by-election, or referendum and you are a Canadian citizen 18 years of age or older who is not already registered with Elections Canada
- You will have to take steps to register with Elections Canada in order to vote when you turn 18 years of age
If you are completing a return for a deceased person who consented to provide information to Elections Canada on their last return, the CRA will notify Elections Canada to have the deceased person’s name removed from the relevant Register.
For more information, visit Elections Canada or call 1-800-463-6868. Teletypewriter (TTY) users can call 1-800-361-8935.
Specified foreign property includes all of the following:
- funds or intangible or incorporeal property (patents, copyrights, etc.) situated, deposited, or held outside Canada
- tangible or corporeal property situated outside Canada
- a share of the capital stock of a non-resident corporation held by the taxpayer or by an agent on behalf of the taxpayer other than a share of the capital stock of a non-resident corporation that is a foreign affiliate for which you are required to file Form T1134, Information Return Relating to Controlled and Non-Controlled Foreign Affiliates
- an interest in a non-resident trust that was acquired for consideration, other than an interest in a non-resident trust that is a foreign affiliate
- shares of corporations that are residents of Canada held by you or for you outside Canada
- an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135, Foreign Income Verification Statement
- an interest in, or right with respect to, an entity that is a non-resident
- a property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign property
- a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages, and notes receivable
- precious metals, gold certificates, and futures contracts held outside Canada
Specified foreign property does not include any of the following:
- an interest in your registered retirement savings plan (RRSP), pooled registered pension plan (PRPP), registered retirement income fund (RRIF), registered pension plan (RPP), or tax-free savings account (TFSA)
- foreign investments held in Canadian mutual funds
- property used or held exclusively in the course of carrying on your active business
- your personal-use property
You have to file Form T1135 for 2022 no later than April 30, 2023, (June 15, 2023, if you or your cohabiting spouse or common-law partner carried on a business in 2022, other than a business whose expenditures are primarily made in the course of a tax shelter investment). For more information, see Form T1135.
Step 2 –Total income
Income you earned that was not reported on an information slip must still be reported on your tax return.
Amounts that are not reported or taxed
You do not have to report certain non-taxable amounts as income, including the following:
- lottery winnings of any amount, unless the prize can be considered income from employment, a business or property, or a prize for achievement
- most gifts and inheritances
- amounts paid by Canada or an allied country (if the amount is not taxable in that country) for disability or death of a war veteran due to war service
- GST/HST credit and CCB payments, including those from related provincial or territorial programs
- family allowance payments and the supplement for handicapped children paid by the province of Quebec
- compensation received from a province or territory if you were a victim of a criminal act or a motor vehicle accident
- most amounts received from a life insurance policy following someone’s death
- most types of strike pay you received from your union, even if you performed picketing duties as a requirement of membership
Income earned on any of the above amounts (such as interest you earn when you invest lottery winnings) is taxable.
- most amounts received from a TFSA
Report foreign income and other foreign amounts
Report in Canadian dollars foreign income and other foreign currency amounts (such as expenses and foreign taxes paid). In general, the foreign currency amount should be converted using the Bank of Canada exchange rate in effect on the day it arises. Alternatively, the CRA will also generally accept a rate for that day from another source if that source meets all of the following conditions.
The source is:
- widely available
- published by an independent provider on an ongoing basis
- recognized by the market
- used in accordance with well-accepted business principles
- used to prepare financial statements (if any)
- used regularly from year to year
Other sources that the CRA would generally accept include rates from Bloomberg L.P., Thomson Reuters Corporation, and OANDA Corporation. In certain circumstances described in the Income Tax Folio S5-F4-C1, Income Tax Reporting Currency, an average rate may be used to convert foreign currency amounts. Also refer to that Folio for more information about this or converting foreign amounts generally. For more information about converting foreign income taxes paid, see Income Tax Folio S5-F2-C1, Foreign Tax Credit.
If you paid foreign taxes on foreign income you received, you may be able to claim a foreign tax credit when you calculate your federal and provincial or territorial taxes. For more information, see Form T2209, Federal Foreign Tax Credits, and Form T2036, Provincial or Territorial Foreign Tax Credit.
Line 10100 – Employment income
Emergency services volunteers
You may have received a payment from an eligible employer, such as a government, a municipality, or another public authority for your work as:
- a volunteer ambulance technician
- a volunteer firefighter
- a search and rescue volunteer
- another type of emergency worker
The T4 slips issued by this authority will generally show only the taxable part of the payment in box 14 of your T4 slip, which is the part that is more than $1,000.
The exempt part of a payment is shown in box 87 of your T4 slips. If you provided volunteer emergency services for more than one employer, you can claim the $1,000 exemption for each of your eligible employers.
As an emergency services volunteer, you may qualify to claim the $3,000 volunteer firefighters’ amount (VFA) or the search and rescue volunteers’ amount (SRVA).
If you are eligible for the $1,000 exemption on line 10100 of your return and either the VFA or SRVA (lines 31220 and 31240 of your return), you must choose which one you would like to claim.
If you choose to claim the $1,000 exemption, report only the amounts from box 14 of your T4 slips on line 10100 of your return and do not claim an amount on lines 31220 or line 31240 of your return. Report the exempt part of the payment from box 87 of your T4 slips on line 10105 of your return.
If the authority employed you (other than as a volunteer) for the same or similar duties, or if you choose to claim the VFA or SRVA, the full payment is taxable. Add the amounts from boxes 87 and 14 of your T4 slips and report the total on line 10100 of your return.
Security options benefits
Report taxable benefits you received in 2022 (or carried forward to 2022) on certain security options you exercised. For more information, see Guide T4037, Capital Gains.
Wage-loss replacement plan income
If you received payments from a wage-loss replacement plan (WLRP) shown in box 14 of your T4 slips, you may not have to report the full amount on your return. Report the amount you received minus the contributions you made to the plan if you did not use them on a previous year’s return. Report, on line 10130 of your return, your total contributions to your WLRP shown in the supporting documents from your employer or insurance company. For more information, see archived Interpretation Bulletin IT-428, Wage Loss Replacement Plans.
Member of the clergy
If you received a housing allowance or an amount for eligible utilities as a member of the clergy and the amount is shown in box 14 of your T4 slips, subtract the amount in box 30 of your T4 slips from the amount in box 14 and include the difference on line 10100 of your return.
Report the amount from box 30 of your T4 slips on line 10400 of your return.
Line 10400 – Other employment income
Report the total of the following amounts:
- amounts from your T4, T4A, and T4PS slips as instructed on the back of these slips
- employment income not reported on a T4 slip such as tips and occasional earnings. Fees for services shown in box 048 of your T4A slips must be reported on the applicable self-employment lines (13499 to 14300) of your return
- net research grants – Subtract your expenses from the grant you received and report the net amount on line 10400 of your return. Your expenses cannot be more than the amount of your grant. For more information, see Guide P105, Students and Income Tax
- clergy’s housing allowance or an amount for eligible utilities from box 30 of your T4 slips. You may be able to claim a deduction on line 23100 of your return. If a housing allowance or an amount for eligible utilities is shown in box 14 of your T4 slips, subtract the amount in box 30 of your T4 slips from the amount in box 14 and include the difference on line 10100 of your return
- foreign employment income – Report your earnings in Canadian dollars (see Report foreign income and other foreign amounts). If the amount on your United States W-2 slip has been reduced by contributions to a 401(k), 457, or 403(b) plan, US Medicare and Federal Insurance Contributions Act (FICA), you must add these contributions to your foreign employment income on line 10400 of your Canadian return. These contributions may be deductible. See line 20700.
- income-maintenance insurance plans (wage-loss replacement plans) from box 107 of your T4A slips. You may not have to report the full amount on your return. Report the amount you received minus contributions you made to the plan after 1967 if you did not use them on a previous year’s return. For more information, see archived Interpretation Bulletin IT-428, Wage Loss Replacement Plans
- certain goods and services tax/harmonized sales tax (GST/HST) and Quebec sales tax (QST) rebates – If you are an employee who paid and deducted union dues or employment expenses in 2021 or earlier, and you received a GST/HST or QST rebate in 2022 for those dues or expenses, report the rebate you received on line 10400 of your return. However, a rebate on which you can claim capital cost allowance is treated differently. For more information, see Chapter 10 in Guide T4044, Employment Expenses
- royalties – Report these amounts on line 10400 of your return if you received them for a work or invention of yours. Report other royalties (other than those included on line 13500 of your return) on line 12100 of your return
Line 11300 – Old age security (OAS) pension
Enter the amount of taxable pension benefits from box 18 of your T4A(OAS) slip. If you have not received your T4A(OAS) slip, go to Employment and Social Development Canada or call 1-800-277-9914.
Line 11400 – CPP or QPP benefits
Enter the amount of taxable Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits from box 20 of your T4A(P) slip. If you have not received your T4A(P) slip,go to Employment and Social Development Canada or call 1-800-277-9914.
Box 16 - Disability benefit
Enter this amount on line 11410 of your return. This amount is already included in box 20. Do not add it to your income on your return.
Box 17 - Child benefit
This amount is already included in box 20.
Report a child benefit only if you received it because you were the child of a deceased or disabled contributor. Any benefit paid for your children is considered their income even if you received the payment.
Box 18 - Death benefit
This amount is already included in box 20.
Do not report this amount if you are filing a return for a deceased person. If you received this amount as the beneficiary of the deceased person's estate, include it on line 13000 of your return unless a T3 Trust Income Tax and Information Return is being filed for the estate.
For more information, see Guide T4011, Preparing Returns for Deceased Persons, and Guide T4013, T3 Trust Guide.
If you received a lump-sum CPP or QPP payment in 2022, parts of which were for previous years, report the whole payment amount on line 11400 of your 2022 return.
If the total of the parts that relate to previous years is $300 or more, the CRA will calculate the tax payable on those parts as if you received them in those years only if the result is better for you. The CRA will tell you the result on your notice of assessment or reassessment.
Line 11500 – Other pensions and superannuation
Report any other pensions and superannuation you received as shown on the back of your information slips. For a summary of where retirement income should be reported, see the Retirement income summary table.
Pension income splitting
You may be able to make a joint election with your spouse or common-law partner to split the payments that you reported on line 11500 of your return if you and your spouse or common-law partner were:
- residents of Canada on December 31, 2022 (or on the date of death for the individual who died)
- not living separate and apart from each other, because of a breakdown in your marriage or common-law relationship, at the end of the year and for a period of 90 days or more beginning in the year
To make this election, you and your spouse or common-law partner must complete Form T1032, Joint Election to Split Pension Income. The transferring spouse or common-law partner must report the full amount of income on line 11500 of their return and claim a deduction for the elected split pension amount on line 21000 of their return.
Pensions from a foreign country
Report in Canadian dollars your gross foreign pension income received in the year (see Report foreign income and other foreign amounts). In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return.
United States individual retirement arrangement (IRA)
If you received amounts from an IRA or converted an IRA to a “Roth” IRA during the year, call the CRA.
You can claim a deduction on line 25600 of your return for the part of your foreign pension income that is tax-free in Canada because of a tax treaty.
United States Social Security
Report the full amount in Canadian dollars of your U.S. Social Security benefits and any U.S. Medicare premiums paid on your behalf.
You can claim a deduction for part of this income. See line 25600.
Line 11600 – Elected split-pension amount
Report the amount of pension income transferred to you by your spouse or common-law partner if you both made a joint election to split pension income by completing Form T1032, Joint Election to Split Pension Income. For more information, see line 11500.
Income reported on line 11600 may be eligible for the pension income amount on line 31400 of your return. See Part 4 of your Form T1032 to calculate the amount you can claim.
Line 11900 – Employment insurance and other benefits
See the back of your T4E slip to find out how and where to report these amounts.
If you have received employment insurance (EI) maternity and parental benefits or provincial parental insurance plan (PPIP) benefits, see line 11905 for additional instructions on reporting these amounts.
If you already repaid the excess benefits that you received directly to the payer, you may be able to claim a deduction. See line 23200.
Line 11905 – Employment insurance maternity and parental benefits, and provincial parental insurance plan benefits
Report the total of the following amounts:
- EI maternity and parental benefits from box 37 of your T4E slip
- PPIP benefits from box 36 of your T4E slip
These amounts are already included on line 11900 of your return so do not add them again when you calculate your total income on line 15000 of your return.
Line 12100 – Interest and other investment income
Complete the chart for line 12100 using your Federal Worksheet and enter the result on line 12100 of your return.
Generally, you report your share of interest from a joint investment based on how much you contributed to it.
Special rules apply for income from property (including money) that one family member lends or transfers to another. For more information, see Other amounts you have to report on your return.
Generally, when you invest your money in your child's name, you have to report the income from those investments on your return. However, if you deposited Canada child benefit payments into a bank account or trust in your child's name, the interest earned on those payments must be included in your child's income.
If you received foreign interest or dividend income, report it in Canadian dollars. See Report foreign income and other foreign amounts.
If, as a shareholder in a foreign corporation,you received certain shares in another foreign corporation, you may not have to report any amount as income for receiving those shares.
Report interest paid or credited to you in 2022 even if you did not receive an information slip. You may not receive a T5 slip for amounts under $50.
Term deposits, guaranteed investment certificates, and other similar investments
The income you report is based on the interest you earned during each complete investment year. For example, if you made a long-term investment on July 1, 2021, report the interest that accumulated up until the end of June 2022 on your 2022 return even if you do not receive a T5 slip. Report the interest from July 2022 to June 2023 on your 2023 return.
If you disposed of a treasury bill when it matured in 2022, you have to report the difference between the price you paid and the proceeds of disposition shown on your T5008 slips or account statement as interest.
If you disposed of a treasury bill before it matured in 2022, you may also have to report a capital gain (or loss). For more information, see Guide T4037, Capital Gains.
Earnings on life insurance policies
Report the earnings that have accumulated on certain life insurance policies, the same way you do for other investments, from the T5 slip that your insurance company sends you. For policies bought before 1990, you can choose to report accumulated earnings every year by telling your insurer in writing.
Line 12200 – Net partnership income (limited or non-active partners only)
Report, on line 12200 of your return, your share of the net income (or loss) from a partnership (other than from rental or farming operations) if you were one of the following:
- a limited partner
- a partner who was not actively involved in the partnership and not otherwise involved in a business or profession similar to that carried on by the partnership
If these two conditions do not apply to you, report your share of the partnership’s net income (or loss) on the applicable self-employment line (13500, 13700, 13900, 14100, and 14300) of your return.
Report your net rental income (or loss) from a partnership on line 12600 of your return, and your net farming income (or loss) from a partnership on line 14100 of your return.
If the partnership has a loss, the amount you can claim may be limited.
If you have a tax shelter, see Other amounts you have to report on your return.
If all or part of the income was earned in a province or territory other than your province or territory of residence, or if it was earned outside Canada, complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions.
You may have to make Canada Pension Plan (CPP) contributions on the net income reported on line 12200 of your return. See line 22200.
Line 12700 – Taxable capital gains
You may have a capital gain (or loss) when you dispose of property, such as when you sell real estate, which may include your principal residence, or shares (including mutual funds). You may also have a capital gain or a capital loss if you are considered to have disposed of property (see the definition of deemed disposition on Schedule 3).
If you sold your principal residence in the year, complete the "Principal residence" section on page 2 of Schedule 3.
For more information, see Guide T4037, Capital Gains.
If you dispose of crypto-assets and other similar properties other than in the course of a business that you operate or an adventure in the nature of trade, the CRA may consider any resulting gain or loss to be a capital gain or capital loss. For more information about crypto-assets, go to Guide for cryptocurrency users and tax professionals.
Line 12900 – Registered retirement savings plan (RRSP) income
See the back of your T4RSP slip and the retirement income summary table to find out how to report the amount.
Regardless of your age, if you received income upon the death of your spouse or common-law partner, as shown on a T4RSP slip, report it on line 12900 of your return even if the amount was transferred to an RRSP, a pooled registered pension plan (PRPP), a specified pension plan (SPP), a registered retirement income fund (RRIF), or an annuity. You may be able to claim a deduction. For more information, see Guide RC4177, Death of an RRSP Annuitant.
RRSPs for spouse or common-law partner
Your spouse or common-law partner may have to report some or all of the RRSP income from boxes 20, 22, and 26 of your T4RSP slips if they contributed to any of your RRSPs in 2020, 2021, or 2022. If so, your T4RSP slips should show yes ticked in box 24 and your spouse’s or common-law partner’s social insurance number should appear in box 36. Complete Form T2205, Amounts from a Spousal or Common-law Partner RRSP, RRIF, or SPP to Include in Income, to calculate the amount that you and your spouse or common-law partner must report on line 12900 of your returns.
If you and your spouse or common-law partner were living apart because of a breakdown in the relationship when you withdrew funds from your RRSP, you have to report the whole amount shown on your T4RSP slips.
For more information, see Guide T4040, RRSPs and Other Registered Plans for Retirement.
Repayments under the Home Buyers’ Plan (HBP) and the Lifelong Learning Plan (LLP)
If you withdrew funds from your RRSP under the HBP or the LLP in previous years, you may have to make a repayment to your RRSP, PRPP or SPP for 2022. If you are making a repayment, complete Schedule 7. If you repay less than the minimum amount for the year, you have to report the difference on line 12900 of your return. For more information, see Part B of Schedule 7.
Do not send your repayment to the CRA.
Line 13000 – Other income
Report any taxable income that has not been or should not be reported anywhere else on the return. Specify the type of income you are reporting in the space provided on line 13000 of your return.
Special rules apply for income from property that one family member lends or transfers to another. For more information, see Other amounts you have to report on your return.
Report lump-sum payments from a pension or a deferred profit-sharing plan (DPSP) that you received when you left a plan.
If you received a lump-sum payment in 2022 that included amounts you earned in previous years, you have to report the whole payment on line 13000 of your 2022 return.
For information about retroactive lump-sum payments, see Other amounts you have to report on your return.
Death benefits (other than CPP or QPP death benefits)
A death benefit is an amount that you receive after a person’s death for their employment service. Death benefits (other than those from the Canada Pension Plan (CPP) or Quebec Pension Plan (QPP)) are shown in box 106 of your T4A slips or box 26 of your T3 slips.
You may not have to pay tax on up to $10,000 of the benefit amount that you received. If you are the only one to receive a death benefit, report the amount you receive that is more than $10,000. Even if you do not receive the full death benefit in one year, the total tax-free amount for all years cannot be more than $10,000.
To find out what to report if you and another individual both received a death benefit for the same person, see archived Interpretation Bulletin IT-508R, Death Benefits.
CPP or QPP death benefit
If you received a CPP or QPP death benefit as the beneficiary of the deceased person’s estate, report the amount on line 13000 of your return unless a T3 Trust Income Tax and Information Return is being filed for the estate. The CPP or QPP death benefit is shown in box 18 of the T4A(P) slip.
Other types of income
Report the following income on line 13000 of your return:
- federal and provincial or territorial COVID-19 benefits (see the back of your T4A slip)
If you received income that is exempt from tax under the Indian Act, complete Form T90, Income Exempt from Tax under the Indian Act, even if you received an information slip showing taxable income.
- Apprenticeship Incentive Grant, Apprenticeship Incentive Grant for Women, or Apprenticeship Completion Grant from box 130 of your T4A slips (for more information, go to Funding: Apprenticeship Incentive Grant – What this grant offers, see Guide P105, Students and Income Tax, or call 1-866-742-3644)
- amounts distributed from a retirement compensation arrangement (RCA) from your T4A-RCA slips (for more information, see the back of your slips)
- training allowances or any other amount from box 028 of your T4A slips (other than amounts already noted for this line and lines 10400, 11500, and 12500 of the return)
- payments from a trust from box 26 of your T3 slips
- payments from a registered education savings plan (RESP) from box 040 (see line 41800) or box 042 of your T4A slips
- certain annuity payments
- certain payments from a tax-free savings account (TFSA) from box 134 of your T4A slips
- certain amounts from a registered retirement income fund (RRIF) from box 22 of your T4RIF slips, or the pooled registered pension plan (PRPP) amount from box 194 of your T4A slips, or the specified pension plan (SPP) amount from box 018 of your T4A slips
If you rolled over an amount to a registered disability savings plan (RDSP), see line 23200 for information about the corresponding deduction. For more information about RDSPs, go to Registered disability savings plan (RDSP) or see Guide T4040, RRSPs and Other Registered Plans for Retirement, and Guide RC4460, Registered Disability Savings Plan.
- grant amounts 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 (from box 136 of your T4A slip)
- PRPP income from box 194 of your T4A slips if you were under 65 years of age and you did not receive this income upon the death of your spouse or common-law partner
- retiring allowances from boxes 66 and 67 of your T4 slips and any retiring allowance from box 26 of your T3 slips
- income from the disposition of Canadian Resource Property or negative balance(s) of the resource pools calculated at the end of the year in Section II on Form T1229, Statement of Resource Expenses and Depletion Allowance
Line 13010 – Taxable scholarships, fellowships, bursaries, and artists’ project grants
Report amounts that you received as a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by you (other than a prescribed prize) that were not received in connection with your employment or in the course of business, to the extent that these amounts are more than your scholarship exemption.
If you received a research grant, see line 10400.
Certain scholarships, fellowships, and bursaries are not taxable, such as:
- elementary and secondary school scholarships and bursaries
- post-secondary school scholarships, fellowships, and bursaries received in 2022 if you are considered a qualifying student for 2021, 2022, or 2023
If you received an artists' project grant, you may be able to claim certain exemptions.
For more information, go to Students or see Guide P105, Students and Income Tax, and Income Tax Folios S1-F2-C3, Scholarships, Research Grants and Other Education Assistance, and S4-F14-C1, Artists and Writers.
Lines 13499 to 14300 – Self-employment income
Report your gross and net income (or loss) from self-employment income on lines 13499 to 14300 of your return. If you have a loss, show it on the applicable line in brackets.
If you received federal government or provincial or territorial government assistance (or both) related to COVID-19 for your business, such as the Canada Recovery Hiring Program (CRHP), Tourism and Hospitality Recovery Program (THRP), Hardest-Hit Business Recovery Program (HHBRP), or Fish Harvester Benefit and Grant Program, you have to include these amounts in your business income or reduce your expenses by the amounts you received. If you received a government loan, the loan is not taxable but you have to include in your business income any portion of the loan that is forgivable in the year received.
If you received a subsidy, you must report it on your return for the tax year that you are considered to have received it in. A subsidy under the CRHP, THRP, or HHBRP is generally considered to have been received on the last day of the claim period it relates to. For example, if you applied for and received a subsidy for claim period 25 (January 16 to February 12, 2022), the CRA considers you to have received the amount on February 12, 2022.
You have to file Form T1139, Reconciliation of 2022 Business Income for Tax Purposes, with your 2022 return to keep a year-end that does not finish on December 31, 2022.
You may have to make Canada Pension Plan contributions on your self-employment earnings. See line 22200.
Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income, includes information you may need to calculate your self-employment income, including enhanced capital cost allowance (CCA) calculations for certain property (for example, eligible zero-emission vehicles purchased after March 18, 2019).
If you were a limited or non-active partner, report your net income (or loss) from rental operations on line 12600 of your return, and your net farming income (or loss) on line 14100 of your return. Report other net income or losses on line 12200 of your return.
If you were an active partner and you received a T5013 slip, report on your return the gross amount from boxes 118, 121, 123, 125, and 127. Report your share of the partnership’s net income (or loss) from boxes 101, 103, 116, 120, 122, 124, and 126 on the applicable lines of your return. If you did not receive a T5013 slip, follow the instructions on the applicable self-employment form and report your share of the partnership’s net income (or loss) on the applicable self-employment line of your return.
For more information, call the CRA business enquiries line.
If you have a tax shelter, see Other amounts you have to report on your return.
Partnerships and COVID-19 government assistance
If you are a partner in a partnership that received COVID-19 government assistance, such as the CRHP, THRP, or HHBRP, and reported it in box 114 of your T5013 slip, enter it at amount 5A of Form T2125, Statement of Business or Professional Activities, Form T2042, Statement of Farming Activities, or Form T2121, Statement of Fishing Activities, whichever applies. Do not enter this amount on line 13000 of your return.
If you are a partner in a partnership that does not have to file a partnership information return, do not include the COVID-19 government assistance on line 13000 of your return. Instead, enter it on the appropriate line of Form T2125, Form T2042 or Form T2121, whichever applies. For more information, see Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income.
Line 14500 – Social assistance payments
Report the amount from box 11 of your T5007 slip or the federal part of your Quebec Relevé 5 slip unless you lived with your spouse or common-law partner when the payments were made. The spouse or common-law partner with the higher net income on line 23600 of their return (not including these payments or the deductions on line 21400 or line 23500 of their return) must report all of the payments even if that person’s name is not shown on the slip. If the net income is the same for both of you, the person named on the T5007 slip (or the "bénéficiaire des prestations" on the federal part of the Relevé 5 slip) must report the payments.
You do not have to report certain social assistance payments that you or your spouse or common-law partner received for being a foster parent or for caring for an adult with a disability who lived with you. However, if the payments are for caring for your spouse or common-law partner or any person related to either of you, the spouse or common-law partner who has the higher net income must report those payments.
You do not have to report income that you received for social assistance payments under a program of the Government of Canada, the government of a province or territory, or of an Indigenous governing body if the following conditions are met:
- The payments were made for the temporary care and upbringing of a child in need of protection
- the child would be considered your child if you did not receive payments under the program (the child is wholly dependent upon you)
- No special allowances under the Children’s Special Allowances Act were payable for the child for the period that the social assistance payment was made
If you repay an amount that was shown on a T5007 slip or a Relevé 5 slip in a previous year, the return for that year may be adjusted based on the amended slip provided.
If you are registered or entitled to be registered under the Indian Act and were living on a reserve, complete Form T90, Income Exempt from Tax under the Indian Act, to report social assistance payments received from a First Nation or band council.
Other amounts you have to report on your return
Retroactive lump-sum payments
If you received a lump-sum payment of eligible income in 2022, parts of which were for previous years after 1977, you must report the whole payment on the appropriate line of your 2022 return. These amounts are shown on a completed Form T1198, Statement of Qualifying Retroactive Lump-Sum Payment, issued by the payer.
You can ask the CRA to tax the parts from previous years as if you received them in those years. The CRA can apply this calculation to the parts that relate to years you were resident in Canada if the total of those parts is $3,000 or more (not including interest) and the result of the calculation is better for you. The CRA will tell you the result on your notice of assessment or reassessment.
Loans and transfers of property
You may have to report income, such as dividends (line 12000 of your return) or interest (line 12100 of your return) from property, including money and any replacement property, that you loaned or transferred to your spouse or common-law partner or a related minor (including a niece or a nephew) under 18 years of age at the end of 2022. This includes loans or transfers to a trust in favour of such a person.
You may also have to report capital gains (line 12700 of your return) from property that you loaned or transferred to your spouse or common-law partner or to a trust for your spouse or common-law partner.
For more information, see archived interpretation bulletins IT-510, Transfers and Loans of Property Made After May 22, 1985 to a Related Minor, and IT-511R, Interspousal and Certain Other Transfers and Loans of Property, and Guide T4013, T3 Trust Guide.
To claim deductions, losses, or credits from tax shelter investments, see your T5003 and T5013 slips, and complete Form T5004, Claim for Tax Shelter Loss or Deduction.
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