T4A Statement of Pension, Retirement, Annuity, and Other Income

For detailed information on the amounts shown in the boxes of your T4A slip, see the corresponding box number below the following image:

T4A slip image

T4A slip

If you have any questions about the amounts shown on your T4A slip, contact the issuer of the slip.

Box 016 - Pension or superannuation - line 11500

Enter this amount on line 11500 of your return.

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

Also see lines 11500 and 13000.

Box 016 includes the amount from box 128, Veteran's benefits eligible for pension splitting. 
See Form T1032, Joint Election to Split Pension Income

Box 018 - Lump-sum payments - line 13000

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

Box 020 - Self-employed commissions

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

Box 022 - Income tax deducted - line 43700

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

Box 024 - 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

Box 048 - Fees for services

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

Other information

Box 014 - Recipient number

Do not report it on your return.

Box 028 - Other income

Amounts not reported anywhere else on the T4A slip. See line 13000 and lines 13500 to 14300.

Box 030 - Patronage allocations

Enter this amount on line 13000 of your return.

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

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

Box 032 - 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

Box 034 - Pension adjustment

This amount is not an income or a deduction.

Enter this amount on line 20600 of your return.

Box 036 - Plan registration number

Do not report it on your return.

Box 040 - 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.

Box 042 - RESP educational assistance payments

Enter this amount on line 13000 of your return.

For more information, see Information Sheet RC4092, Registered Education Savings Plans.

Box 046 - Charitable donations

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

For more information, go to line 34900.

Box 102 - Lump-sum payments - non-resident services transferred under paragraph 60(j)

This amount is already included in box 018.

Box 104 - 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.

Box 105 - Scholarships, fellowships, bursaries, and study grants (awards)

Enter this amount at line 13000 of your return. 

For more information, see line 13000.

Box 106 - 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.

Box 107 - Payments from a wage-loss replacement plan

Enter this amount on line 10400 of your return.

For more information, see line 10400.

Box 108 - Lump-sum payments from a registered pension plan (RPP) that you cannot transfer

This amount is already included in box 018.

Box 109 - Periodic payments from an unregistered plan

Enter this amount on line 13000 of your return.

Box 110 - Lump-sum payments accrued to December 31, 1971

This amount is already included in box 018.

Box 111 - Income averaging annuity contracts (IAAC)

This amount is included in box 024.

Box 115 - Deferred profit-sharing plan (DPSP) annuity or instalment payments

This amount is already included in box 024.

Box 116 - Medical travel assistance

Do not report it on your return.

Box 117 - Loan benefits

Enter this amount on line 13000 of your return.

Box 118 - Medical premium benefits

Enter this amount on line 10400 of your return.

Box 119 - Premiums paid to a group term life insurance plan

Enter this amount on line 10400 of your return.

Box 122 - RESP accumulated income payments paid to other

This amount is already included in box 40.

Box 123 - Payments from a revoked DPSP

Enter this amount on line 13000 of your return.

Box 124 - Board and lodging at special work sites

Do not report it on your return.

Box 125 - Disability benefits paid out of a superannuation or pension plan

Enter this amount on line 13000 of your return.

Box 126 - Pre-1990 past service contributions while a contributor

This amount is already included in box 032.

Box 127 - Veterans' benefits

Enter this amount on line 10400 of your return.

Box 128 - Veterans' benefits eligible for pension splitting

This amount is already included in box 016.

See Form T1032, Joint Election to Split Pension Income.

Box 129 - 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.

Box 130 - Apprenticeship incentive grant or Apprenticeship completion grant

Enter this amount on line 13000 of your return.

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

Box 131 - Registered disability savings plan

Enter this amount on line 12500 of your return.

Box 132 - Wage Earner Protection Program

Enter this amount on line 10400 of your return.

Box 133 - Variable pension benefits

See line line 11500.

Box 134 -Tax-Free Savings Account (TFSA) taxable amount

Enter this amount on line 13000 of your return.

Box 135 - Recipient-paid premiums for private health services plans

See line 33099.

Box 136 - Parents of Murdered or Missing Children/Parents of Young Victims of
Crimes

Enter this amount on line 13000 of your return.

Box 142 - Indian (exempt income) - Eligible retiring allowance (for 2009 and prior years only)

Do not report it on your return.

Box 143 - Indian (exempt income) - Non-eligible retiring allowances (for 2009 and prior years only)

Do not report it on your return.

Box 144 - Indian (exempt income) - Other income

Do not report it on your return.

Box 146 - Indian (exempt income) - Pension or superannuation

Do not report it on your return.

Box 148 - Indian (exempt income) - Lump-sum payments

Do not report it on your return.

Box 150 - Labour Adjustment Benefits Act and Appropriation Acts

Enter this amount on line 13000 of your return.

Box 152 - SUBP qualified under the Income Tax Act

Enter this amount on line 10400 of your return.

Box 154 - Cash award or prize from payer

Enter this amount on line 13000 of your return.

Box 156 - Bankruptcy settlement

Enter this amount on line 10400 of your return.

Box 158 - Lump-sum payments that you cannot transfer that are not reported elsewhere

This amount is included in box 018.

Box 162 - Pre-1990 past services contributions while not a contributor

This amount is already included in box 032.

Box 180 - Lump-sum payments from a deferred profit-sharing plan (DPSP) that you cannot transfer

This amount is included in box 018.

Box 190 - Lump-sum payments from an unregistered plan

This amount is included in box 018.

Box 194 - PRPP payments

See line 11500 and 13000.

Box 195 - Indian (exempt income) - PRPP payments

Do not report it on your return.

Box 196 - 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.

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