2023 Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada – Retirement income summary table and Contact the CRA
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Retirement income summary table
Use the following table to find out where to report your retirement income on your return.
If you were a deemed resident and entered an amount on line 11500 of your return, you are eligible for pension income splitting (lines 11600 and 21000) and the pension income amount (line 31400). See the chart for line 31400 of the Federal Worksheet for Non-Residents and Deemed Residents of Canada to calculate the amount to enter on line 31400 of your return or line 1 of your Form T1032, Joint Election to Split Pension Income, if applicable.
| Slip | Box number | Conditions | Report on |
|---|---|---|---|
| NR4 | Boxes 16, 26 (if code 46, 47, 48, 49, 50, or 51 is at box 14 and/or 24) | None | line 11400 |
| NR4 | Boxes 16, 26 (if code 39 is at box 14 and/or 24) | None | line 11500 |
| NR4 | Boxes 16, 26 if (code 07, 14 or 65 is at box 14 and/or 24) |
|
line 11500 |
| NR4 | Boxes 16, 26 (if code 07, 14 or 65 is at box 14 and/or 24) | All other cases | line 11300 |
| NR4 | Boxes 16, 26 (if code 27 is at box 14 and/or 24) | None | line 11300 |
| NR4 | Boxes 16, 26 (if code 26 is at box 14 and/or 24) |
|
line 11500 |
| NR4 | Boxes 16, 26 (if code 28 is at box 14 and/or 24) |
|
line 12900 |
| NR4 | Boxes 16, 26 (if code 29, 30, 32, 33 or 43 is at box 14 and/or 24) | None | line 12900 |
| NR4 | Boxes 16, 26 (if code 03, 06, 36, 37 or 40 is at box 14 and/or 24) | None | line 13000 |
| NR4(OAS) | Box 16 | None | line 11300 |
| T3 | Box 31 | None | line 11500 |
| T3 | Boxes 22, 26 | None | line 13000 |
| T4 | Boxes 66, 67 | None | line 13000 |
| T4A | Box 016 | None | line 11500 |
| T4A | Boxes 018,Footnote 1 106 | None | line 13000 |
| T4A | Boxes 024, 194 |
|
line 11500 |
| T4A | Boxes 024, 194 | All other cases | line 13000 |
| T4A | Box 133 |
|
line 11500 |
| T4A | Box 133 | Variable payment life annuity payments out of a money purchase RPP | line 11500 |
| T4A | Box 133 | All other cases | line 13000 |
| T4A(OAS) | Box 18 | None | line 11300 |
| T4A(P) | Box 20 | None | line 11400 |
| T4A-RCA | Boxes 14, 16, 18, 20 | None Footnote 2 | line 13000 |
| T4RIF | Boxes 16, 22 |
|
line 11500 |
| T4RIF | Boxes 16, 22 | If the amount in box 22 is negative | line 23200 |
| T4RIF | Boxes 16, 22 | All other cases | line 13000 |
| T4RIF | Box 18 | See Information Sheet RC4178, Death of a RRIF Annuitant or a PRPP Member or ALDA Annuitant | line 13000 |
| T4RSP | Box 16 |
|
line 12900 |
| T4RSP | Box 16 |
|
line 12900 |
| T4RSP | Boxes 18, 20, 22, 26, 28 | None | line 12900 |
| T4RSP | Boxes 18, 20, 22, 26, 28 | If the amount in box 28 is negative | line 23200 |
| T4RSP | Box 34 | See Information Sheet RC4177, Death of an RRSP Annuitant | line 12900 |
| T5 | Box 19 |
|
line 11500 |
| T5 | Box 19 | All other cases | line 12100 |
Contact the Canada Revenue Agency
By Telephone
Calls from Canada and the United States................................................... 1-800-959-8281
Hours of service
Monday to Friday (except holidays)
8 am to 8 pm (local time)
Saturdays (except holidays)
9 am to 5 pm (local time)
Calls from outside Canada and the United States..........................................613-940-8495
The CRA only accepts collect calls made through telephone operators. After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay.
Hours of service
Monday to Friday (except holidays)
9 am to 5 pm (Eastern Standard Time)
Saturdays (except holidays)
9 am to 5 pm (Eastern Standard Time)
By Mail
| Country of residence | Tax centre |
|---|---|
| Denmark France Netherlands United Kingdom United States |
Winnipeg Tax Centre
|
| All other countries | Sudbury Tax Centre 1050 Notre Dame Avenue Sudbury ON P3A 5C2 CANADA
|
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