Line 11400 - CPP or QPP benefits
Enter the amount of taxable Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits from box 20 of your T4A(P) slip. If you have not received your T4A(P) slip, go to canada.ca/esdc or call 1-800-277-9914.
Box 16 - Disability benefit
Enter this amount on line 11410 of your return. This amount is already included in box 20. Do not add it to your income on your return.
Box 17 - Child benefit
This amount is already included in box 20.
Report a child benefit only if you received it because you were the child of a deceased or disabled contributor. Any benefit paid for your children is considered their income even if you received the payment.
Box 18 - Death benefit
This amount is already included in box 20.
Do not report this amount if you are filing a return for a deceased person.
If you received this amount as the beneficiary of the deceased person's estate, include it on line 13000 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, and Guide T4013, T3 Trust Guide.
Lump-sum benefits
If you received a lump-sum CPP or QPP payment in 2023, parts of which were for previous years, report the whole payment amount on line 11400 of your 2023 return.
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 result on your notice of assessment or reassessment.
Attach a letter from Service Canada to your paper return showing the amount of the lump-sum benefit payment that relates to the previous years unless these amounts are shown on your T4A(P) slip.
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See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required): Line 11400 - CPP or QPP benefits |
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