Line 13000 - Death benefits (other than CPP or QPP death benefits)

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

A death benefit is an amount 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 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 received a death benefit for the same person, see Interpretation Bulletin IT-508, Death Benefits.

Completing your tax return

Report on line 13000 the total of the amounts shown in box 106 of your T4A slips and box 26 of your T3 slips less any exemption to a maximum of $10,000.

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