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
Lump-sum benefits – If you received a lump sum CPP or QPP payment in 2020, parts of which were for previous years, you have to report the whole payment on line 11400 of your return for 2020. However, 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 results on your notice of assessment or reassessment.
Amounts you receive under the CPP or the QPP must be reported in your income. You will receive a T4A(P) slip that shows the amount you received in 2020.
The amount shown in box 20 of your T4A(P) slip may include a lump-sum benefit. Part of this benefit may be entitlements for previous years. The total amount shown in box 20 must be reported on line 11400 of your return for 2020. The CRA will not reassess the returns for the previous years to include this income. 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 results on your notice of assessment or reassessment.
If your T4A(P) slip has an amount shown in box 15, 16, 17, or 18, read whichever of the following that apply to you:
- Line 11400 - CPP or QPP survivor benefit (box 15)
- Line 11400 - CPP or QPP disability benefit (box 16)
- Line 11400 - CPP or QPP child benefit (box 17)
- Line 11400 - CPP or QPP death benefit (box 18)
Completing your tax return
Report on line 11400 the amount shown in box 20 of your T4A(P) slip.
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