Line 13000 – Other Income

Report any taxable income that is not reported or should not be reported elsewhere on your return.

In the space provided on line 13000 of your return, specify the type of income you are reporting.

If you have more than one type of income, attach a note to your paper return listing each type.

Report taxable scholarships, fellowships, bursaries and artists' project grants on line 13010.

To find out whether an amount is taxable, see Amounts that are not reported or taxed.

Some types of other income are reported on a:

• T4A Statement of Pension, Retirement, Annuity, and Other Income
• T4RIF Statement of income from a Registered Retirement Income Fund
• T3 Statement of Trust Income Allocations and Designations

Lump-sum payments

Report lump-sum payments you received from a pension plan or a deferred profit sharing plan (DPSP) when you left the plan.

If you received a lump-sum payment in 2025 that includes amounts earned in previous years, report the entire payment on your 2025 return.

Generally, these amounts are reported on line 13000. However, if the payment is from a specified pension plan (SPP) or money purchase registered pension plan, see the retirement income summary table to find out how to report it.

Retroactive lump-sum payments

If you received a qualifying retroactive lump-sum payment in 2025, parts of which relate to years after 1977, report the entire payment on the appropriate line of your 2025 return.

These amounts are shown on Form T1198, Statement of Qualifying Retroactive Lump-Sum Payment, provided by the payer.

You can ask the CRA to tax the portions relating to previous years as if you had received them in those years.

The CRA will apply this calculation if:

• the portions relating to years you were resident in Canada total $3,000 or more (not including interest)
• the result is more beneficial for you

The CRA will tell you the result on your notice of assessment or reassessment.

Completing your tax return

Report the total of the following amounts on line 13000 of your return:

• Box 018 of your T4A slip
• Box 22 of your T3 slip

Death benefits (other than CPP or QPP death benefits)

A death benefit is an amount you receive on or after an employee's death in recognition of their service in an office or employment.

Death benefits (other than CPP or QPP death benefits) are shown in:

• Box 106 of your T4A slip
• Box 26 of your T3 slip

You may not have to pay tax on up to $10,000 of death benefits you receive. If you are the only recipient, report only the amount that is more than $10,000.

If you receive the benefit over more than one year, the total tax-free amount over all years cannot be more than $10,000.

If more than one person received a death benefit for the same person, see archived Interpretation Bulletin IT-508R, Death Benefits.

Completing your tax return

Report the total of the following amounts on line 13000 of your return, up to a maximum of $10,000:

• box 106 of your T4A slips
• box 26 of your T3 slips

Deduct any exemption.

CPP or QPP death benefits

If you received a CPP or QPP death benefit as the beneficiary of the deceased person’s estate, report the amount on line 13000 of your return, unless a T3 Trust Income Tax and Information Return is being filed for the estate.

The CPP or QPP death benefit is shown in box 18 of the T4A(P) slip.

Other types of income

Report the following amounts on line 13000 of your return:

• Apprenticeship Incentive Grant, Apprenticeship Incentive Grant for Women, or Apprenticeship Completion Grant (box 130 of your T4A slip)
• amounts from a retirement compensation arrangement (RCA) shown on your T4A-RCA slip
• training allowances or other amounts (box 028 of your T4A slip) (excluding amounts already reported on line 13000 or line 10400, line 11500 or line 12500)
• trust income (box 26 of your T3 slip)
• registered education savings plan (RESP) payments (box 040 or box 042 of your T4A slip)(see line 41800)
• certain annuity payments (see line 11500)
• certain tax-free savings account (TFSA) payments (box 134 of your T4A slip)
• certain registered retirement income fund (RRIF) payments (box 22 of your T4RIF slip)

• grants (compensation) paid to you for taking time away from work because of the death or disappearance of your child due to a Criminal Code offence (box 136 of your T4A slip)
• PRPP income (box 194 of your T4A slip) if you were under 65 years of age and did not receive it upon the death of your spouse or common-law partner
• retiring allowances (box 66 and box 67 of your T4 slips, and box 26 of your T3 slips)
• crypto-asset income that is not business income and not a capital gain
• income from the disposition of Canadian resource property or negative resource pool balances calculated on Form T1229, Statement of Resource Expenses and Depletion Allowance

Completing your tax return

Enter on line 13000 of your return the total of all other income amounts.

In the space to the left of line 13000, specify the type of income you are reporting. If you have more than one type, attach a note to your paper return with the details.

Forms and publications

• Income Tax Package
• Guide T4040, RRSPs and Other Registered Plans for Retirement
• Form T1198, Statement of Qualifying Retroactive Lump-Sum Payment
• Income Tax Folio S2-F1-C2, Retiring Allowances
• Interpretation Bulletin IT-508R ARCHIVED, Death Benefits

Related topics

• What to do when someone has died
• Registered Education Savings Plans (RESPs)
• Transferring retiring allowances (severance pay)
• Taxes when you retire or turn 65 years old
• RRSPs and related plans
• Qualifying retroactive lump-sum payments
• Line 10400 – Other employment income
• Line 11500 – Other pensions and superannuation
• Line 20800 – RRSP deduction
• Line 23200 – Other deductions
• Line 41800 – Special taxes