Line 13000 - Other income

Report any taxable income that has not been or should not be reported anywhere else on the return. Specify the type of income you are reporting in the space provided on line 13000 of your return.

Attach a note to your paper return if you have more than one type of income. Specify each type of income you are reporting.

Lump-sum payments

Report lump-sum payments from a pension or a deferred profit sharing plan (DPSP) that you received when you left a plan.

If you received a lump-sum payment in 2023 that included amounts you earned in previous years, you have to report the whole payment on your 2023 return.

Generally, these amounts are reported on line 13000 of your return; however, if you are reporting a lump-sum payment from a specified pension plan (SPP) or a money purchase registered pension plan, see the retirement income summary table on page 32 to find out how to report these amounts.

For information about retroactive lump-sum payments, see page 16.

Death benefits (other than CPP or QPP death benefits)

A death benefit is an amount that you receive on or after an employee's death in recognition of their service in an office or employment.

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 amount that you received. If you are the only one to receive a death benefit, report the amount 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 you and another individual both received a death benefit for the same person, see archived Interpretation Bulletin IT-508R, Death Benefits.

CPP or QPP death benefit

If you received a CPP or QPP death benefit as the beneficiary of the deceased person's estate, report the amount on line 13000 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 types of income

Report the following income on line 13000 of your return:

• Apprenticeship Incentive Grant, Apprenticeship Incentive Grant for Women, or Apprenticeship Completion Grant from box 130 of your T4A slips (for more information, go to canada.ca/apprenticeship-incentive-grant, see Guide P105, Students and Income Tax, or call 1-866-742-3644)

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

• training allowances or any other amount from box 028 of your T4A slips (other than amounts already noted for this line and lines 10400, 11500 and 12500 of the return)

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

• payments from a registered education savings plan (RESP) from box 040 (see line 41800 on page 25) or box 042 of your T4A slips

• certain annuity payments

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

• certain amounts from a registered retirement income fund (RRIF) from box 22 of your T4RIF slips

• grant amounts 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 (from box 136 of your T4A slip)

• PRPP income from box 194 of your T4A slips if you were under 65 years of age and you did not receive this income upon the death of your spouse or common-law partner

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

• income from the disposition of Canadian Resource Property or negative balance(s) of the resource pools calculated at the end of the year in Section II on Form T1229, Statement of Resource Expenses and Depletion Allowance

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required): Line 13000 - Other income

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