Line 11400 - CPP or QPP benefits
Note: Line 11400 was line 114 before tax year 2019.
Report the total Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits in box 20 of the deceased's T4A(P) slip, minus any amount in box 18. The amount in box 20 is the total of the amounts in boxes 14 to 18. 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 a rights or things return.
If the deceased received a lump-sum CPP or QPP benefit, or a CPP or QPP disability benefit, see line 11400.
Do not report a CPP or QPP death benefit shown in box 18 on the final return. This amount will be included in the income of the estate and reported on a T3 Trust Income Tax and Information Return for the year in which the amount was received by the estate. However, if the CPP death benefit is payable to a beneficiary of the estate in the year that it was received by the estate, the estate is entitled to deduct the amount from its income. In this case a T3 slip will be issued in the beneficiary's name and the beneficiary will be required to include the amount on line 13000 of their T1 return. For deaths occurring after 2015, the estate does not have the option to elect to have the benefit taxed in the estate if the estate otherwise has taxable income.
Where the CPP or QPP death benefit is the only income of the estate and a T3 return is not otherwise required to be filed, the death benefit can be reported directly on line 13000 of the T1 return of the beneficiary.
A CPP or QPP death benefit will generally not be taxable where the recipient deals at arm's length with the estate (is not the beneficiary of the estate) and the benefit is received in the following circumstances:
- the amount is received by a taxpayer who paid the deceased's funeral expenses
- the amount does not exceed the actual funeral expenses
- the deceased has no heirs and there is no other property in the estate
For more information on CPP or QPP, see Line 11400.
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