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

Box 016 - Pension or superannuation - line 115

Enter this amount on line 115 of your return.

Note

You may be entitled to claim the pension income amount. For more information, see line 314 in your tax guide.

Box 018 - Lump-sum payments - line 130

Enter this amount on line 130 of your return.

The amounts in the following boxes are included in box 018:

  • 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 166 and your net commissions income on line 139 of your return.

Box 022 - Income tax deducted - line 437

Enter on line 437 of your return the total income tax deducted (dollars and cents) from all information slips issued in your name.

If you were a resident of Quebec on December 31 of the tax year, do not include on your federal return any of your Quebec provincial tax deducted.

If you were not a resident of Quebec on December 31 of the tax year, but you had Quebec provincial income tax withheld from your income, also include those amounts on line 437 of your return. Attach your Quebec provincial slips to your federal return.

Box 024 - Annuities

See line 115 to find out how to report this amount.

The amounts in the following boxes are included in box 024:

  • 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 135 to 143).

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

Other information

Box 014 - Recipient number

Do not enter on your return.

Box 026 - Eligible retiring allowances (for 2009 and prior years only)

Enter this amount on line 130 of your return. You may be able to transfer part or all of this amount into a registered retirement savings plan or registered pension plan.

Note

Retiring allowances paid in 2010 or later are reported in boxes 66 and 67 of your T4 slip.

Box 027 - Non-eligible retiring allowances (for 2009 and prior years only)

Enter this amount on line 130 of your return.

Note

For 2010 and later years, this amount is shown in boxes 66 and 67 of your T4 slip.

Box 028 - Other income

Amounts not reported anywhere else on the T4A slip. For information on how to report this amount, see line 130 and lines 135 to 143.

Box 030 - Patronage allocations

Enter this amount on line 130 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 207 of your return. For more information, see Guide T4040, RRSPs and Other Registered Plans for Retirement.

The amounts in the following boxes are included in box 032 :

  • 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

Generally, this amount represents the value of the benefits you earned in the year under a registered pension plan or a deferred profit-sharing plan.

This amount is not an income or a deduction. Enter it on line 206 of your return. We use it to calculate your RRSP/PRPP deduction limit for the following year.

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

Box 036 - Plan registration number

Do not enter on your return.

Box 040 - RESP accumulated income payments

Enter the amount shown in box 040 on line 130 of your return.

Accumulated income payments paid from a registered education savings plan (RESP) to someone other than the subscriber or subscriber's spouse or common-law partner (box 122) will be included in box 040.

These payments are subject to regular income tax and an additional tax of 20% (12% for residents of Quebec).

You must complete Form T1172, Additional Tax on Accumulated Income Payments from RESPs, to calculate the additional tax. The additional tax calculated on this form must be added to line 418 of Schedule 1, Federal Tax.

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

Box 042 - RESP educational assistance payments

Enter the amount shown in box 042 on line 130 of your return. For more information, see Educational assistance payments (EAPs).

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

Box 046 - Charitable donations

You can claim a non-refundable tax credit for donations made by either you or your spouse or common-law partner.

Enter the amount shown in box 046 on line 1 of your Schedule 9, Donations and Gifts.

For more information, go to line 349.

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

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

This amount is already included in box 018.

This is a superannuation or pension benefits paid in a lump sum from an employee benefit plan that was transferred to an register pension plan (RPP) or registered retirement savings plan (RRSP) under paragraph 60(j) of the Income Tax Act. These amounts were paid for services that you or your spouse or common-law partner rendered in a period during which you did not reside in Canada.

Claim an offsetting deduction for the amount identified in box 102 on line 207 if the amount was transferred to your RPP or on line 208 if the amount was transferred to your RRSP.

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

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 104 of your return.

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

Box 105 - Scholarships, bursaries, fellowships, artists' project grants, and prizes

For more information, see line 130 or see the Income Tax Folio S1-F2-C3: Scholarships, Research Grants and Other Education Assistance.

Box 106 - Death benefits

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

If you are the spouse or common-law partner, and the sole beneficiary of the death benefit, you may claim the maximum $10,000 exemption. Report the portion of the death benefit that is more than $10,000 on line 130 of your return.

If you are not the surviving spouse or common-law partner, but you are the sole beneficiary of the death benefit, you may report on line 130 of your return the portion of the death benefit that is more than $10,000.

If a spouse and common-law partner are beneficiaries of the death benefit, the $10,000 exemption is divided between the spouse and common-law partner, in proportion to the amount each of them received.

Note

The total exempt portion of the death benefit for the spouse and common-law partner cannot be more than $10,000. The spouse and common-law partner must report, on line 130 of his or her return, the portion of the death benefit he or she receives that is more than the exempt portion.

If you, along with several people, including the surviving spouse or common-law partner, are the beneficiaries of the death benefit, the portion of the $10,000 exemption not claimed by the surviving spouse or common-law partner must be split among the remaining beneficiaries according to the amount of the death benefit each beneficiary received.

You must report, on line 130 of your return, the portion of the death benefit that is more than your exempt portion.

If a death benefit is paid over more than one year, adjustments to previous years' returns may be required.

Attach a note to the return naming all beneficiaries, the death benefit received, and the amount being reported.

For more information, see Interpretation Bulletin IT-508, Death Benefits.

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

Box 107 - Payments from a wage-loss replacement plan

This amount is income from a wage-loss replacement plan not fully funded by employee premiums.

The amount received from a plan, under which the employer has made a contribution, that is more than contributions made by you to the plan after 1967 is taxable. You must report on line 104 of your return the total wage-loss replacement income identified on your T4A slip, minus any contributions you made that you have not claimed in previous years.

You may have received a lump-sum payment from a wage-loss replacement plan, parts of which were for previous years after 1977. You must report the total amount in the year you receive the payment. If the lump-sum payment is $3,000 or more (not including interest) and relates to years throughout which you were resident in Canada, you can request that these payments be taxed as if you received them in the previous years.

To make this request, attach to your paper return all completed copies of Form T1198, Statement of Qualifying Retroactive Lump-Sum Payment, that payers have given you. This calculation will be made only if it is beneficial to you, and you will be advised of the results on your notice of assessment or notice of reassessment.

For more information, see Interpretation Bulletin IT-428 Wage Loss Replacement Plans.

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

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

This amount is already included in box 018.

This is the income from a registered pension plan or deferred profit sharing plan that is more than the amounts eligible for transfer under subsection 147.3(1) to 147.3(8), and 147(19) of the Income Tax Act.

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

Box 109 - Periodic payments from an unregistered plan

You must report this amount on line 130 of your return.

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

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

This amount is already included in box 018.

This amount is a portion of the lump-sum payment amount that accrued before 1972.

You may pay tax at a lower rate on the part of the lump-sum payment that accrued before 1972. This is referred to as an ITAR 40 election. To make this election attach a note and the T4A slip to your return.

Our system will calculate the tax payable after taking the ITAR 40 election into account. We will tell you the results on your Notice of assessment or Notice of reassessment.

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

Box 111 - Income averaging annuity contracts (IAAC)

This amount is included in box 024. See line 115.

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

This amount is already included in box 024.

This is the instalment or annuity payments under a deferred profit sharing plan (DPSP).

Were you 65 or older on December 31 of the tax year or was the annuity income received due to the death of a spouse or common-law partner?

Box 116 - Medical travel assistance

This amount is already included in box 028.

This amount is an allowance for medical travel assistance paid to you if you usually lived in a prescribed zone and worked at a special work site in a prescribed zone.

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

Box 117 - Loan benefits

This amount is a loan you received as a shareholder or for being related to a shareholder.

You must report this amount on line 130 of your return.

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

Box 118 - Medical premium benefits

This amount is a medical premium paid by a former employer as a contribution to a provincial or territorial health services insurance plan for a retired employee.

You must report this amount on line 104 of your return.

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

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

This amount is a premium paid by a former employer to a group term life insurance plan for a former or retired employee.

You must report this amount on line 104 of your return.

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

Box 122 - RESP accumulated income payments paid to other

This amount is already included in box 40.

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

Box 123 - Payments from a revoked DPSP

You must report your payments from a revoked deferred profit sharing plan (DPSP) on line 130 of your return.

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

Box 124 - Board and lodging at special work sites

This amount is the exempt portion for board and lodging benefits you received while working at a special work site that was within 30 kilometres of the nearest urban area having a population of at least 40,000 people.

This amount is not taxable. Do not report it on your return.

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

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

You must report this amount on line 130 of your return.

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

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

This amount is already included in box 032.

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

Box 127 - Veterans' benefits

Enter on line 104 of your return.

Box 129 - Tax deferred cooperative share

If you receive a patronage dividend from an agricultural cooperative in the form of tax deferred cooperative shares, there is no need to immediately include it in income. Tax may be deferred until the shares are disposed of (or deemed to be disposed of). The balance of the shares could then be carried forward and sheltered until an actual (or deemed) disposition.

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

Box 130 - Apprenticeship incentive grant or Apprenticeship completion grant

The apprenticeship incentive grant is paid to registered apprentices who have successfully completed their first or second year/level (or equivalent) of an apprenticeship program in a Red Seal trade.

The apprenticeship completion grant is paid to registered apprentices who have completed their apprenticeship training in a Red Seal trade.

If you received an apprenticeship incentive grant or an apprenticeship completion grant, include the amount from box 130 of your T4A slip on line 130 of your return.

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

Box 131 - Registered disability savings plan

If you received income from a registered disability savings plan (RDSP), enter the amount shown in box 131 of your T4A slip on line 125 of your income tax return. For more information, see Information Sheet RC4460, Registered Disability Savings Plan.

Note

The RDSP income you report will not be included in the calculation of your GST/HST credit, your Canada child tax benefit (CCTB) payments and any related provincial or territorial benefit and tax credits, social benefits repayment (line 235), the refundable medical expense supplement (line 452), and the working income tax benefit (WITB) (line 453).

Box 132 - Wage Earner Protection Program

Report on line 104 of your return.

Box 133 - Variable pension benefits

  • If you were 65 or older on December 31, 2016
    • then include the amount in box 133 on line 115.
  • If you received it because your spouse or common-law partner died, regardless of your age
    • then include the amount in box 133 on line 115.
  • If neither case applies
    • then include the amount in box 133 on line 130.

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

The amount in box 134 is the taxable amount received from a tax-free savings account.

This includes amounts paid during the exempt period to a beneficiary who is a resident of Canada, and amounts that are required to be included in the income of a former TFSA trust in its first taxable year (for example, post-death income or gains that were not paid out to beneficiaries during the exempt period).

If you received a taxable amount from a tax-free savings account, include the amount from box 134 of your T4A slip on line 130 of your return.

For more information, go to The Tax-Free Savings Account.

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

See line 330.

Box 136 - Federal Income Support for Parents of Murdered or Missing Children grant (PMMC)

Enter the amount shown in box 136 on line 130 of your return.

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

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

Do not report this amount on your return.

Note

For 2010 and subsequent years, retiring allowances are reported in box 68 of your T4 slip.

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

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

Do not report this amount on your return.

Note

For 2010 and subsequent years, retiring allowances are reported in box 69 of your T4 slip.

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

Box 144 - Indian (exempt income) - Other income

Do not report this amount on your return.

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

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

Do not report this amount on your return.

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

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

Do not report this amount on your return.

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

Box 150 - Labour Adjustment Benefits Act and Appropriation Acts

Enter on line 130 of your return.

Box 152 - SUBP qualified under the Income Tax Act

Enter on line 104 of your return.

Box 154 - Cash award or prize from payer

Enter on line 130 of your return.

Box 156 - Bankruptcy settlement

Enter on line 104 of your return.

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

This amount is included in box 018.

Enter on line 130 of your income return.

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

This amount is already included in box 032.

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

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

This amount is included in box 018.

Enter on line 130 of your return.

Box 190 - Lump-sum payments from an unregistered plan

This amount is included in box 018.

Enter on line 130 of your return.

Box 194 - PRPP payments

Enter the amount shown in box 194 on line 115 of your return.

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

Box 195 - Indian (exempt income) - PRPP payments

Do not report this amount on your return.

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

Box 196 - Tuition assistance for adult basic education

Enter at line 256 the amount of tuition assistance that is more than the scholarship exemption you can claim for this tuition assistance.

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