Line 14600 – Net federal supplements paid
The guaranteed income supplement (GIS) you received in the tax year, as well as the net amount of a spouse's allowance, is shown in box 21 of your T4A(OAS) slip and must be reported as income.
If you have questions about the amounts shown on your T4A(OAS) slip, your entitlement, or your eligibility for the GIS, contact Service Canada or call 1-800-277-9914.
To view your T4A(OAS) slip online, sign in to your CRA account.
Completing your tax return
Enter on line 14600 of your return the amount from box 21 of your T4A(OAS) slip.
If the amount is negative, enter "0."
If your net income before adjustments on line 23400 of your return is:
- $93,454 or less, claim a deduction on line 25000 for the net federal supplements paid that you reported on line 14600
- more than $93,454, see line 25000