T4A slip: Statement of Pension, Retirement, Annuity, and Other Income – Personal income tax

Pension or superannuation

Enter this amount on line 11500 of your return.

Eligible pension may qualify for the pension income amount. See line 31400.

See line 11500 if you received other pensions or superannuation and line 13000 if this amount is considered other income not reported anywhere else.

Box 016 includes the amount from box 128 - Veteran's benefits eligible for pension splitting. 

See Form T1032, Joint Election to Split Pension Income.

Payer-offered dental benefits

For calendar year 2023 and after, if an amount is reported in box 016, your payer must indicate whether you or any of your family members were eligible, on December 31 of that year, to access any dental care insurance, or coverage of dental services of any kind, that they offered. Otherwise, box 015 is optional. These codes are reported to support the administration of the Canadian Dental Care Plan.

Do not report this code on your income tax return. 

For more information on the code entered on your T4A slip, go to T4A slip – Information for payers.

Lump-sum payments

Enter this amount on line 13000 of your return.

Box 018 includes the following amounts:

• Box 102 - Lump-sum payments - non-resident services transferred under paragraph 60(j)
• Box 108 - Lump-sum payments from a registered pension plan (RPP) that you cannot transfer
• Box 110 - Lump-sum payments accrued to December 31, 1971
• Box 158 - Lump-sum payments that you cannot transfer that are not reported elsewhere
• Box 180 - Lump-sum payments from a deferred profit-sharing plan (DPSP) that you cannot transfer
• Box 190 - Lump-sum payments from an unregistered plan

Self-employed commissions

Enter your gross commissions income on line 13899 and your net commissions income on line 13900 of your return.

Income tax deducted

Enter on line 43700 of your return the total income tax deducted from all your Canadian information slips issued in your name.

Annuities

See line 11500 to find out how to report this amount.

Box 024 includes the following amounts:

• Box 111 - Income averaging annuity contracts (IAAC)
• Box 115 - Deferred profit-sharing plan (DPSP) annuity or instalment payments

Fees for services

Enter the amount shown in box 048 on the applicable self-employment line of your return (lines 13500 to 14300).

Recipient number

Do not report this on your return.

Other income

Amounts not reported anywhere else on the T4A slip. See line 13000 and lines 13499 to 14300.

Enter the amount for employer-paid premiums or contributions to a non-group plan (such as: sickness, accident, disability or income maintenance insurance plan) to a retired employee on line 10400.

Patronage allocations

Enter this amount on line 13000 of your return.

Do not report this amount if it was for goods and services you consumed and cannot deduct the cost for when you calculate your income.

This amount does not qualify for the federal dividend tax credit.

Registered pension plan contributions (past service)

Enter the amount you can deduct on line 20700 of your return. For more information, see Guide T4040, RRSPs and Other Registered Plans for Retirement.

Box 032 includes the following amounts:

• Box 126 - Pre-1990 past service contributions while a contributor
• Box 162 - Pre-1990 past service contributions while not a contributor

Pension adjustment

This amount is not an income or a deduction.

Enter this amount on line 20600 of your return.

Plan registration number

Do not report this on your return.

Advanced life deferred annuity purchase

This is an amount you transferred to purchase an Advanced Life Deferred Annuity (ALDA). Do not report the amount on your return and do not claim a deduction for the amount transferred.

RESP accumulated income payments

Enter this amount on line 13000 of your return and complete Form T1172, Additional Tax on Accumulated Income Payments from RESPs.

Box 040 includes the amount from box 122 - RESP accumulated income payments paid to other.

RESP educational assistance payments

Enter this amount on line 13000 of your return.

For more information, see information sheet RC4092, Registered Education Savings Plans (RESP).

Charitable donations

Enter this amount on line 1 of your Schedule 9, Donations and Gifts.

For more information, see line 34900.

Lump-sum payments - non-resident services transferred under paragraph 60(j)

This amount is already included in box 018.

Research grants

The amount of research grants received minus any allowable expenses incurred for the purpose of carrying on the research work must be reported on line 10400 of your return.

Scholarships, fellowships, bursaries, and artists' project grants

Enter this amount at line 13010 of your return. 

Death benefits

This amount is a death benefit from sources other than the Canada Pension Plan or the Quebec Pension Plan.

For more information, see line 13000.

Payments from a wage-loss replacement plan

Enter this amount on line 10400 of your return.

Lump-sum payments from a registered pension plan (RPP) that you cannot transfer

This amount is already included in box 018.

Periodic payments from an unregistered plan

Enter this amount on line 13000 of your return.

Lump-sum payments accrued to December 31, 1971

This amount is already included in box 018.

Income averaging annuity contracts (IAAC)

This amount is included in box 024.

Deferred profit-sharing plan (DPSP) annuity or instalment payments

This amount is already included in box 024.

Medical travel assistance

Do not report this on your return.

Loan benefits

Enter this amount on line 13000 of your return.

Medical premium benefits

Enter this amount on line 10400 of your return.

Premiums paid to a group term life insurance plan

Enter this amount on line 10400 of your return.

RESP accumulated income payments paid to other

This amount is already included in box 40.

Payments from a revoked DPSP

Enter this amount on line 13000 of your return.

Board and lodging at special work sites

Do not report this on your return.

Disability benefits paid out of a superannuation or pension plan

Enter this amount on line 13000 of your return.

Pre-1990 past service contributions while a contributor

This amount is already included in box 032.

Veterans' benefits

Enter this amount on line 10400 of your return.

Veterans' benefits eligible for pension splitting

This amount is already included in box 016.

See Form T1032, Joint Election to Split Pension Income.

Tax deferred cooperative share

Enter this amount on line 13000 of your return.

This amount may be deferred. For more information, see Line 9605 - Patronage dividends in Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income.

Apprenticeship incentive grant or Apprenticeship completion grant

Enter this amount on line 13000 of your return.

For more information, see Service Canada, or call 1-866-742-3644.

Registered disability savings plan

Enter this amount on line 12500 of your return.

Wage Earner Protection Program

Enter this amount on line 10400 of your return.

Variable pension benefits

See line line 11500.

Tax-Free Savings Account (TFSA) taxable amount

Enter this amount on line 13000 of your return.

Recipient-paid premiums for private health services plans

See line 33099.

Parents of Murdered or Missing Children/Parents of Young Victims of Crimes

Enter this amount on line 13000 of your return.

Indian Act (exempt income) - Other income

Do not report this on your return.

Indian Act (exempt income) - Pension or superannuation

Do not report this on your return.

Indian Act (exempt income) - Lump-sum payments

Do not report this on your return.

Labour Adjustment Benefits Act and Appropriation Acts

Enter this amount on line 13000 of your return.

SUBP qualified under the Income Tax Act

Enter this amount on line 10400 of your return.

Cash award or prize from payer

Enter this amount on line 13000 of your return.

Bankruptcy settlement

Enter this amount on line 10400 of your return.

Lump-sum payments that you cannot transfer that are not reported elsewhere

This amount is included in box 018.

Pre-1990 past services contributions while not a contributor

This amount is already included in box 032.

Lump-sum payments from a deferred profit-sharing plan (DPSP) that you cannot transfer

This amount is included in box 018.

Lump-sum payments from an unregistered plan

This amount is included in box 018.

PRPP payments

See line 11500 and line 13000 for information on pooled registered pension plans (PRPP).

Indian Act (exempt income) - PRPP payments

Do not report this on your return.

Tuition assistance for adult basic education

Enter at line 25600 the amount of tuition assistance that is more than the scholarship exemption you can claim for this tuition assistance.

Canada Emergency Response Benefit (CERB)

Enter this amount on line 13000 of your return.

Canada Emergency Student Benefit (CESB)

Enter this amount on line 13000 of your return.

Canada Emergency Student Benefit (CESB) for eligible students with disabilities or those with children or other dependents

Enter this amount on line 13000 of your return.

Provincial/Territorial COVID-19 financial assistance payments

Enter this amount on line 13000 of your return.

Repayment of COVID-19 financial assistance

Enter on line 23210 the amount repaid of a federal COVID-19 benefit.

Enter on line 23200 the amount repaid of provincial or territorial COVID-19 benefits.

Canada Recovery Benefit (CRB)

Enter this amount on line 13000 of your return. Go to line 23500 to see if you need to repay.

Canada Recovery Sickness Benefit (CRSB)

Enter this amount on line 13000 of your return.

Canada Recovery Caregiving Benefit (CRCB)

Enter this amount on line 13000 of your return.

One-time payment for older seniors

Enter this amount on line 13000 of your return.

Postdoctoral fellowship income

This amount is already included in box 105.

Canada Worker Lockdown Benefit (CWLB)

Enter this amount on line 13000 of your return.