Pension income

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Old Age Security (OAS) pension

Found on slip
T4A(OAS) - box 18 (issued to the deceased annuitant)
Report on line
11300 (113 until 2019) of the deceased annuitant's Final Return

A payment received after the date of death for the month in which the individual died may be reported on the Final Return or on an optional Return for Rights or Things.

Do not report on line 11300 the amount in box 21 of the T4A(OAS) slip. Report this amount on Line 14600 - Net federal supplements. You may be able to claim a deduction for this amount on Line 25000 - Other payments deduction.

For more information on old age security, refer to line 11300.

OAS benefit repayment

All or part of the OAS benefits may have to be repaid if the following calculation exceeds $86,912:

  • Deceased's net income before adjustments (line 23400)
  • plus Amounts reported on lines 11700 and 12500
  • plus Amount deducted on line 21300
  • plus Any repayment of registered disability savings plans income (line 23200)
  • equals Total amount that should not exceed $86,912

To calculate the deceased's OAS benefit repayment if the amount exceeds $86,912, complete the chart for line 23500 in the Federal Worksheet.

To calculate a deceased’s OAS benefit repayment for a tax year other than 2023, refer to the Indexation adjustment for personal income tax and benefit amounts, and complete the chart for line 23500 (235 until 2019) in the federal Worksheet for the relevant tax year.

CPP or QPP benefits

Found on slip
T4A(P) - box 20 minus box 18 (issued to the deceased annuitant)
Report on line
11400 (114 until 2019) of the deceased annuitant's Final Return

The CPP or QPP benefits amount to report is calculated from the boxes on the T4A(P) slip:

  • Total Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) (box 20 of the T4A(P) slip)
  • minus Amount in box 18
  • equals Total amount that you should report on line 11400

Do not include a CPP or QPP death benefit shown in box 18 on the Final Return of the deceased. Refer to Death benefits to determine how to report this amount.

If the deceased received a lump-sum CPP or QPP benefit, a CPP or QPP disability benefit, or for more information on CPP or QPP, see line 11400.

A payment received after the date of death for the month in which the individual died may be reported on the Final Return or on an optional Return for Rights or Things.

Other pensions or superannuation

Found on slips
T4A - box 016 and box 024 (issued to the deceased annuitant)
T3 slip - box 31 (issued to the deceased annuitant)
T4RIF – various (issued to the deceased annuitant)
Report on line
11500 (115 until 2019) of the deceased annuitant's Final Return
13000 (130 until 2019) of the deceased annuitant’s Final Return

Report any other pensions or superannuation the deceased received from January 1 to the date of death, such as amounts shown in box 016 on T4A slips and box 31 on T3 slips, on line 11500 (115 until 2019).

Where the deceased received annuity or registered retirement income fund (RRIF) payments, including life income fund (LIF) payments, for the period from January 1 to the date of death, report that income on the Final Return:

  • If the deceased was 65 or older, report the RRIF income (other than amounts in box 18) on line 11500 of the Final Return
  • Regardless of age, if the deceased received T4A annuity amounts or RRIF income because their spouse or common-law partner died, report these amounts on line 11500 of the Final Return
    • Do not include RRIF income amounts in box 18 of the T4RIF slip in the amounts reported on line 11500
  • In all other cases, report the RRIF income (including box 18), and the T4A annuity payment in box 24, on line 13000 of the Final Return

For more information on RRIF income, see Death of a RRIF annuitant.

For more information on other pensions and superannuation, see line 11500.

For reporting of a split-pension amount received by the deceased, refer to Elected split-pension amounts.

Lump-sum amounts

Found on slips
T4A - box 018 and T3 slip - box 22 (issued to the deceased annuitant)
Report on line
13000 (130 until 2019) of the deceased annuitant's Final Return

If there is a lump-sum pension or superannuation amount shown in box 018 of the T4A slip or box 22 of the T3 slip, report it on line 13000.

Pensions from a foreign country

If the deceased received foreign pension income, refer to Pensions from a foreign country to determine how to report it.

Elected split-pension amount

Report on line
11500 (115 until 2019) of the pensioner’s T1 Income Tax and Benefit Return
11600 (116 until 2019) of the recipient’s T1 Income Tax and Benefit Return
21000 (210 until 2019) of the pensioner’s T1 Income Tax and Benefit Return

The person who died (or their legal representative) and their spouse or common-law partner may jointly elect to split a pension, annuity and RRIF (including LIF) by completing Form T1032, Joint Election to Split Pension Income.

Jointly elect to split pension income after the date of death

Form T1032 must be filed by the filing due date for the T1 Income Tax and Benefit Return for the relevant taxation year. This form must be attached to the paper return of both the deceased and their spouse or common-law partner. The information provided on both forms must be the same.

Form T1032 must be signed by both the person who died and their spouse or common-law partner, or by their legal representatives. If the legal representative is also the spouse or common-law partner of the person who died, they must sign both as the spouse or common-law partner, and for the deceased person.

If the person who died was the pensioner

If the election was made, and the person who died is the pensioner who received the full amount of the pension income:

  • the full amount of the pension income must be reported on line 11500 of the Final Return
  • a deduction for the split-pension amount must be claimed at line 21000 of the Final Return (refer to line 22 of Form T1032)
  • the split-pension amount must be report on line 11600 of the T1 Income Tax and Benefit Return of the spouse or common-law partner
  • complete, sign, and submit Form T1032 with the returns of both taxpayers

If the person who died received the split-pension amount

If the election was made, and the person who died received the split-pension amount:

  • the split-pension amount must be reported on line 11600 of the Final Return (refer to line 22 of Form T1032)
  • complete, sign, and submit Form T1032 with the returns of both taxpayers

Pension amounts after death to report in the T3 Return

Found on slip
T4A - box 016, 018 and 024 (issued to the estate)
Report on line
2 of the estate's T3 Return

Pension amounts received after the death, by the estate, such as lump-sum pension payments, might include amounts from:

  • registered pension plans
  • retirement compensation arrangements
  • deferred profit sharing plans
  • superannuation plans
  • foreign retirement arrangements
Income reported on the T3 Return
Pension income type Found on slip
Refund of pension contributions payable because of death Box 018 of the T4A
Guaranteed minimum pension payment (this is not a death benefit) Box 018 of the T4A
Deferred profit-sharing plan payment Box 018 of the T4A
Pension or superannuation periodic payments Box 016 of the T4A
I.A.A.C. annuity Box 024 of the T4A

Pension income from a foreign retirement arrangement

When an amount is considered to have been distributed to an estate from a foreign retirement arrangement according to the laws of the country where the arrangement was established, the payment is also deemed received by the estate for tax purposes in Canada. In this case, you must include the amount, in Canadian funds, on line 2 of the T3 Trust Income Tax and Information Return.

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