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Line 13000 – Other Income

Note: Line 13000 was line 130 before tax year 2019.

Report on line 13000 of your return any taxable income that has not been or should not be reported anywhere else on the return. Specify the type of income you are reporting in the space provided on line 13000 of your return.

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

To find out if an amount is taxable, contact the CRA.

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Some types of other income are shown on a T4A slip, T4RIF slip, or T3 slip.

Note

Special rules apply for income from property that one family member lends or transfers to another. For more information, see Loans and transfers of property.

Death benefits (other than CPP or QPP death benefits)

A death benefit is an amount that you receive after a person’s death for their employment service. Death benefits (other than those from the Canada Pension Plan (CPP) or Quebec Pension Plan (QPP)) are shown in box 106 of your T4A slips or box 26 of your T3 slips. 

You may not have to pay tax on up to $10,000 of the benefit amount that you received. If you are the only one to receive a death benefit, report the amount you receive that is more than $10,000. Even if you do not receive the full death benefit in one year, the total tax-free amount for all years cannot be more than $10,000.

To find out what to report if you and another individual both received a death benefit for the same person, see archived Interpretation Bulletin IT-508R, Death Benefits.

Completing your tax return

Report on line 13000 of your return the total of the amounts from box 106 of your T4A slips and box 26 of your T3 slips minus any exemption, up to a maximum of $10,000.

Lump-sum payments

Report lump-sum payments from a pension or a deferred profit-sharing plan (DPSP) that you received when you left a plan. The amounts should be shown on a T4A slip or a T3 slip.

If you received a lump-sum payment in 2022 that included amounts that you earned in previous years, you have to report the whole payment on line 13000 of your 2022 return.

Retroactive lump-sum payments

If you received a lump-sum payment of eligible income in 2022, parts of which were for previous years after 1977, you must report the whole payment on the appropriate line of your 2022 return. These amounts are shown on a completed Form T1198, Statement of Qualifying Retroactive Lump-Sum Payment, provided by the payer.

You can ask the CRA to tax the parts from previous years as if you had received them in those years. The CRA can apply this calculation to the parts that relate to years that you were resident in Canada if the total of those parts is $3,000 or more (not including interest) and the result of the calculation is better for you. The CRA will tell you the result on your notice of assessment or reassessment.

Completing your tax return

Report on line 13000 of your return the amounts from box 018 of your T4A slips and box 22 of your T3 slips.

Retiring allowance

A retiring allowance is an amount that you receive on or after retirement from an office or employment in recognition of long service. You may also receive this amount if you lose your office or employment, whether you were dismissed or resigned.

A loss of office or employment usually refers to the elimination or expiration of a particular office or employment, for example, the elimination of a job or position for economic reasons or as the consequence of an employer's withdrawal from a particular business. However, a loss of office or employment may also refer to the loss of an income source of an employee who is released from an office or employment whether unilaterally or not.

A retiring allowance may include payment for unused sick leave and amounts you receive for loss of office or employment, whether as a payment of damages or a payment under an order or judgment of a tribunal.

It does not include accumulated vacation leave credit or income from a retirement compensation arrangement.

A retiring allowance may be made in lump-sum payments, but you must include the payments in income when you receive them.

Generally, the amounts are shown in:

If your retiring allowance is shown on a T3 slip, details will be shown in box 47 and in the footnote area of the slip.

You may be able to contribute (transfer directly or indirectly) all or part of your retiring allowances to your registered retirement savings plan (RRSP), registered pension plan (RPP), pooled registered pension plan (PRPP), or specified pension plan (SPP). For more information, see Transferring retiring allowances (severance pay).

Tax will not be withheld from the part of your retiring allowance that your employer transfers directly to your RRSP, RPP, PRPP, or SPP.

Tax will be withheld from the portion of your retiring allowance that is not transferred directly to your RRSP, RPP, PRPP, or SPP by your employer.

You may be entitled to deduct legal fees that you paid to collect or establish a right to a retiring allowance. For more information, see line 23200.

Completing your tax return

On line 13000 of your return, enter:

If you transferred an amount, complete and attach Schedule 7, RRSP, PRPP and SPP Unused Contributions, Transfers, and HBP or LLP Activities, to your paper return.

Other kinds of income

Report the following income on line 13000 of your return:

Note

If you received income that is exempt from tax under the Indian Act, complete Form T90, Income Exempt from Tax under the Indian Act, even if you received an information slip showing taxable income.

Note

If you rolled over an amount to a registered disability savings plan (RDSP), see line 23200 for information about the corresponding deduction. For more information about RDSPs, see Guide T4040, RRSPs and Other Registered Plans for Retirement, and Guide RC4460, Registered Disability Savings Plan.

Amounts that are not reported or taxed

You do not need to report certain non-taxable amounts as income, including the following:

  • lottery winnings of any amount, unless the prize can be considered income from employment, a business or property, or a prize for achievement
  • most gifts and inheritances
  • amounts paid by Canada or an allied country (if the amount is not taxable in that country) for disability or death of a war veteran due to war service
  • GST/HST credit and Canada child benefit (CCB) payments, including those from related provincial or territorial programs
  • family allowance payments and the supplement for handicapped children paid by the province of Quebec
  • compensation received from a province or territory if you were a victim of a criminal act or a motor vehicle accident
  • most amounts received from a life insurance policy following someone's death
  • most types of strike pay you received from your union, even if you perform picketing duties as a requirement of membership
  • most amounts received from a TFSA

Note

Income earned on any of the above amounts (except a TFSA), such as interest you earn when you invest lottery winnings, is taxable. 

Completing your tax return

Report on line 13000 of your return the total of all of your other income types.

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

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