Line 130 - Other income

Line 130 - Other income

Use this line to report taxable income that has not been or should not be reported anywhere else on the return. In the space provided on line 130 of your return, specify the type of income you are reporting.

Note
Special rules apply for income from property one family member lends or transfers to another. For more information, see "Loans and transfers of property" at the end of Step 2 - Total income of this guide.

Scholarships, fellowships, bursaries, and artists' project grants

Report prizes and awards you received as a benefit from your employment or in connection with a business. This type of income is not eligible for the $500 basic scholarship exemption. If you received a research grant, see Line 104 of this guide.

Certain scholarships, bursaries, and artists' project grants are not taxable. For more information, go to canada.ca/taxesstudents or see Guide P105, Students and Income Tax, and Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance.

Lump-sum payments

Report lump-sum payments from pensions and deferred profit-sharing plans you received when you left a plan.

If you received a lump-sum payment in 2018 that included amounts you earned in previous years, you have to report the whole payment on line 130 of your return for 2018.

Death benefits (other than CPP or QPP death benefits)

A death benefit is an amount you receive after a person's death for their employment service. Death benefits (other than those from the Canada Pension Plan (CPP) or Quebec Pension Plan (QPP)) are shown in box 106 of your T4A slips or box 26 of your T3 slips.

You may not have to pay tax on up to $10,000 of the benefit you received. If you are the only one to receive a death benefit, report the amount you receive that is more than $10,000. Even if you do not receive the full death benefit in one year, the total tax-free amount for all years cannot be more than $10,000.

To find out what to report if anyone else also received a death benefit for the same person, see Interpretation Bulletin IT-508, Death Benefits.

CPP or QPP death benefit

If you received this amount and you are a beneficiary of the deceased person's estate, report the amount on line 130 of your return unless a T3 Trust Income Tax and Information Return is being filed for the estate. The CPP or QPP death benefit is shown in box 18 of the T4A(P) slip.

Other kinds of income

Also report the following income on line 130 of your return:

• apprenticeship incentive grant and apprenticeship completion grant shown in box 130 of your T4A slips. For more information, go to canada.ca/esdc, see Guide P105, or call 1-866-742-3644

• amounts distributed from a retirement compensation arrangement shown on your T4A-RCA slips (for more information, see the back of your slips)

• training allowances or any other amount shown in box 028 of your T4A slips (other than amounts already noted for this line and lines 104, 115, and 125 of the return)

• payments from a trust shown in box 26 of your T3 slips

• payments from a registered education savings plan shown in box 040 (see Line 418 of this guide) or box 042 of your T4A slips

• certain annuity payments (see Line 115 of this guide)

• certain payments from a tax-free savings account (TFSA) shown in box 134 of your T4A slips

• designated benefits from a registered retirement income fund shown in box 22 of your T4RIF slips, or the registered pension plan amount shown in box 194 of your T4A slips or specified pension plan (SPP) amount shown in box 018 of your T4A slips. If you rolled over an amount to a registered disability savings plan (RDSP), see Line 232 of this guide for information about the corresponding deduction. For more information about RDSPs, go to canada.ca/taxes-rdsp or see Guide T4040, RRSPs and Other Registered Plans for Retirement

• amounts (grants) paid to you as a result of taking time away from work to cope with the death or disappearance of your child because of an offence or probable offence under the Criminal Code (shown in box 136 of your T4A slip)

• pooled registered pension plan income shown in box 194 of your T4A slips if you were under 65 years of age and you did not receive this income on the death of your spouse or common-law partner

• retiring allowances shown in boxes 66 and 67 of your T4 slips and any retiring allowance shown in box 26 of your T3 slips

Did you know... You do not need to report certain non-taxable amounts as income, including the following: most lottery winnings most gifts and inheritances amounts paid by Canada or an allied country (if the amount is not taxable in that country) for disability or death of a war veteran due to war service GST/HST credit and CCB payments, including those from related provincial or territorial programs child assistance payments and the supplement for handicapped children paid by the province of Quebec compensation received from a province or territory if you were a victim of a criminal act or a motor vehicle accident most amounts received from a life insurance policy following someone's death most types of strike pay you received from your union, even if you perform picketing duties as a requirement of membership elementary and secondary school scholarships and bursaries post-secondary school scholarships, fellowships, and bursaries received in 2018 are not taxable if you are considered a full-time qualifying student for 2017, 2018, or 2019 Note Income earned on any of the above amounts (such as interest you earn when you invest lottery winnings) is taxable. most amounts received from a tax-free savings account (TFSA)