Line 114 - CPP or QPP benefits
If you have not received your T4A(P) slip, go to canada.ca/esdc or call 1-800-277-9914.
Lump-sum benefits - If you received a lump-sum CPP or QPP payment in 2018, parts of which were for previous years, you have to report the whole payment on line 114 of your return for 2018. However, if the total of the parts that relate to previous years is $300 or more, the CRA will calculate the tax payable on those parts as if you received them in those years only if the result is better for you. The CRA will tell you the results on your notice of assessment or reassessment.
CPP or QPP disability benefit (box 16)
Report on line 152 of your return, your CPP or QPP disability benefits shown in box 16. This amount is already included in your income on line 114 of your return, so do not add it again when you calculate your total income on line 150 of your return.
CPP or QPP child benefit (box 17)
Report a child benefit only if you received it because you were the child of a deceased or disabled contributor. Any benefits paid for your children are their income, even if you received the payment.
CPP or QPP death benefit (box 18)
Do not report this amount if you are filing a return for a deceased person. If you received this amount and you are a beneficiary of the deceased person's estate, report it on line 130 of your return unless a T3 Trust Income Tax and Information Return is being filed for the estate. For more information, see Guide T4011, Preparing Returns for Deceased Persons.
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