Line 11400 – CPP or QPP benefits

Note: Line 11400 was line 114 before tax year 2019.

Specific information for individuals who are 60 to 70 years of age

Canada Pension Plan (CPP) contributions for CPP working beneficiaries

Enter the amount of taxable Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits from box 20 of your T4A(P) slip on line 11400 of your return. 

If you have not received your T4A(P) slip, visit Service Canada or call 1-800-277-9914.

To view your T4A(P) slip information online, go to My Account.

Box 15 – Survivor benefit 

The CPP and QPP may pay a monthly pension if you are the surviving spouse or common-law partner of a person who contributed to CPP or QPP. You must report this benefit in your income if you are the person who received it.

Survivor benefit income shown in box 15 is already included in box 20 of your T4A(P) slip.

Box 16 – Disability benefit 

The CPP or QPP will pay you a monthly benefit if you contributed to either the CPP or QPP and are disabled according to their legislations. They will also pay monthly benefits to your dependent children.

The disability benefit income shown in box 16 is already included in box 20 of your T4A(P) slip.

The disability benefit amount is calculated in your earned income for RRSP/PRPP purposes and will be used to calculate your RRSP/PRPP deduction limit.

Box 17 – Child benefit 

Report a child benefit only if you received it because you were the child of a deceased or disabled CPP or QPP contributor.

Any benefits paid for your children are considered their income even if you received the payments.

The CPP or QPP child benefit shown in box 17 is already included in box 20 of your T4A(P) slip.

Box 18 – Death benefit 

The CPP or QPP death benefit is a one-time, lump-sum payment made to the estate upon the death of a CPP or QPP contributor.

The death benefit shown in box 18 is already included in box 20 of your T4A(P) slip.

Do not report the death benefit amount from box 18 if you are filing a return for a deceased person. If you received this amount and you are a 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.

Lump-sum benefits

If you received a lump-sum CPP or QPP payment in 2022 and parts of it were for previous years, report the whole payment 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 had received them in those years if the result is better for you. The CRA will tell you the result on your notice of assessment or reassessment.

Completing your tax return

Enter the amount from box 20 of your T4A(P) slip on line 11400 of your return.

Enter the disability benefit shown in box 16 of your T4A(P) slip on line 11410 of your return. This amount is already included in box 20. Do not add it to your income on your return. 

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