Line 13000 – Other Income

Report 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.

Attach a note to your paper return if you have more than one type of income. Specify each type of income you are reporting.

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

To find out if an amount is taxable, see Amounts that are not reported or taxed, or contact the CRA.

Some types of other income are shown on a T4A slipT4RIF 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.

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.

If you received a lump-sum payment in 2023 that included amounts that you earned in previous years, you have to report the whole payment on line 13000 of your 2023 return.

Generally, these amounts are reported on line 13000 of your return; however, if you are reporting a lump-sum payment from a specified pension plan (SPP) or a money purchase registered pension plan, see the retirement income summary table to find out how to report these amounts.

Retroactive lump-sum payments

If you received a lump-sum payment of eligible income in 2023, parts of which were for previous years after 1977, you must report the whole payment on the appropriate line of your 2023 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 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 amount from box 018 of your T4A slip and box 22 of your T3 slip.

Death benefits (other than CPP or QPP death benefits)

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

Death benefits (other than those from CPP or QPP) are shown in box 106 of your T4A slip or box 26 of your T3 slip

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.

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 kinds of income

Report the following income on line 13000 of your return:

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.

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.

Forms and publications

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