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

Amounts you receive under the CPP or the QPP must be reported in your income. You will receive a T4A(P) slip showing the amount that you received in 2021.

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, go to My Account.

Lump-sum benefits

The amount shown in box 20 of your T4A(P) slip may include a lump-sum benefit. Part of this benefit may be for entitlements from previous years. The total amount shown in box 20 must be reported on line 11400 of your return for 2021.

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 only if the result is better for you. If you received a letter from Service Canada showing amounts that apply to previous years, attach it to your paper return. The CRA will tell you the result on your notice of assessment or reassessment.

If your T4A(P) slip shows an amount in box 15, 16, 17, or 18, see whichever of the following applies to you:

Completing your tax return

Report on line 11400 of your return the amount shown in box 20 of your T4A(P) slip

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