Line 11400 – CPP or QPP benefits

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

Canada Pension Plan (CPP) contributions for CPP working beneficiaries

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 you 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 CPP or QPP legislation. They will also pay monthly benefits to your dependent children.

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 

This amount is already included in box 20 of your T4A(P) slip.

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

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

Box 18 – Death benefit 

This amount is already included in box 20 of your T4A(P) slip.

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.

Do not report this amount if you are filing a return for a deceased person.

If you received this amount as the 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, and Guide T4013, T3 Trust Guide.

Lump-sum benefits

If you received a lump-sum CPP or QPP payment in 2023 and parts of it were for previous years, report the whole payment amount on line 11400 of your 2023 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 received them in those years only if the result is better for you. The CRA will tell you the result on your notice of assessment or reassessment.

Attach a letter from Service Canada to your paper return showing the amount of the lump-sum benefit payment that relates to the previous years unless these amounts are shown on your T4A(P) slip.

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. (The disability benefit amount is already included in box 20. Do not add it to your income on line 11400 of your return.) 

Forms and publications

Related topics

Page details

Date modified: