Line 154 - Other income

Line 154 - Other income

On line 154, enter the amount of your other income and, in box 153, enter the corresponding number from the list below. If your other income comes from more than one source, enter the total on line 154 and "66" in box 153.

01 Scholarships and bursaries (box O of the RL-1 slip)

If, in 2024, you received scholarships, bursaries or any similar financial assistance (such as a fellowship or a prize for an achievement), enter the amount shown in this respect in box O of your RL-1 slip. The amount is identified by the code "RB" in the "Code (case O)" box of the RL-1 slip. In the case of amounts received under a registered education savings plan (RESP), see point 3(i) opposite. For research grants, see point 3(j).

02 Income supplement received under a government work-incentive project (box O of the RL-1 slip)

If you received financial assistance in 2024, enter the amount shown in this respect in box O of your RL-1 slip.

If you received assistance for tuition fees that do not entitle you to the tax credit for tuition or examination fees (line 398), see "Deduction for assistance received for the payment of tuition fees" in the instructions for line 295.

03 Other income (box O of the RL-1 slip)

The following amounts, shown in box O of your RL-1 slips, must be reported on line 154:

1. labour adjustment benefits;

2. income assistance payments;

4. a retiring allowance (may also be shown in box G-5 of your RL-16 slip);

5. patronage dividends from a cooperative;

6. a death benefit paid by an employer on the death of an employee, in recognition of services rendered by the employee in carrying out the duties of an office or employment. This may include unused sick leave credits accumulated by the employee. This benefit, which may be shown in box G-6 of the RL-16 slip, should not be confused with the death benefit paid by Retraite Québec (see the instructions for line 119). For more information, contact us.

   If you are the sole beneficiary of a death benefit for a deceased person, you are entitled to an exemption of up to $10,000, whether the benefit is paid to you in one year or over several years. If you are not the sole beneficiary of the benefit, contact us to find out the exemption to which you are entitled. The amount of the exemption to which you are entitled may be shown in box G-7 of your RL-16 slip;

7. amounts received under a supplementary unemployment benefit plan;

8. amounts received under a retirement compensation arrangement, which may be considered eligible retirement income, a part of which you can transfer to your spouse if you are 65 or older (see "Eligible retirement income" under the instructions for line 122). These amounts are identified by the code "RQ" in the "Code (case O)" box of the RL-1 slip;

9. amounts received under a registered education savings plan (RESP). These amounts are identified by the code "RU" in the "Code (case O)" box of the RL-1 slip. If the educational assistance payments (EAPs) you received included Québec education savings incentive (QESI) amounts totalling more than the cumulative limit of $3,600, you may have to pay a special tax. See point 1 in the instructions for line 443.

   If you are the subscriber under an RESP, or the spouse, former spouse or heir of the subscriber, and you received accumulated income payments under the RESP, which are identified by the code "RV" in the "Code (case O)" box of the RL-1 slip, enter the amount of the payments on line 154. Note that you may have to pay a special tax. See point 2 in the instructions for line 443;

10. the net amount of research grants. To calculate the net amount of a research grant received in 2024, subtract the total of the following expenses (up to the amount of the grant) from the amount shown in this respect in box O of your RL-1 slip:

    • expenses incurred in 2023, after you obtained confirmation that you would receive the grant,

    • expenses incurred in 2024, and

    • expenses incurred in 2025.

    The expenses must have been incurred to carry out the research concerned and must not have been used to reduce the amount of a research grant received for a year other than 2024.

    You cannot subtract your personal expenses or basic living expenses from the amount of the grant (except travel expenses, which include expenses for meals and lodging). Do not take into account expenses for which you were reimbursed or that you are deducting elsewhere in your return.

    If, in 2024, you incurred expenses respecting a grant that was included in your income for 2023, you can deduct these expenses from your income for 2023, as long as you do not use them to reduce the amount of a grant received in 2024. To do so, complete form TP-1012.B-V, Carry-Back of a Deduction or Tax Credit, and file it separately from your return.

    Supporting documents

    Enclose a detailed statement of your expenses with your return.

11. the amount of the Apprentice Incentive Grant;

12. the amount of the Apprenticeship Completion Grant;

13. benefits paid to the parents of a crime victim. Such amounts are identified by the code "CD" in the "Code (case O)" box of the RL-1 slip.

04 Refund of unused RRSP or PRPP/VRSP contributions

Registered retirement savings plan (RRSP)

If, in 2024, you received a refund of contributions that you made in previous years to your RRSP or to a spousal RRSP, enter the amount shown in that respect in box C or box F of your RL-2 slip. You may be entitled to a deduction on line 250 (point 6).

Pooled registered pension plan (PRPP), including a voluntary retirement savings plan (VRSP)

If, in 2024, you received a refund of contributions that you made after 2012 to your PRPP/VRSP, enter the amount shown in that respect in box F of your RL-2 slip. You may be entitled to a deduction on line 250 (point 6).

05 Recovery of a deduction for contributions to a spousal RRSP

If your spouse contributed to your RRSPs after 2021, they may have to include all or part of any amounts you received from your RRSPs in their income. Complete form TP-931.1-V, Amounts from a Spousal RRSP or RRIF, to calculate the amounts you and your spouse must each include in your income.

06 Other income (box C of the RL-2 slip)

Enter the amount from box C of your RL-2 slip, unless you have already reported it on line 119. If the amount from box C includes the death benefit paid by Retraite Québec under the Québec Pension Plan (QPP), see point 8 opposite.

If there is an amount in box C-1 of the RL-2 slip, see the instructions for line 402.

If there is an amount in box C-9 of the RL-2 slip, you must pay a special tax. Enter this amount on line 443. You may, under certain conditions, be entitled to a tax credit. For more information, see point 19 in the instructions for line 462.

If you are a beneficiary under a deferred profit-sharing plan (DPSP), you received, during the year or in a previous year, a single payment that includes at least one share from an employer and you made an election in respect of the payment, contact us to find out what to include in your income.

07 Other income (boxes D, E, G, H and K of the RL-2 slip)

Enter the amount from box D or H of your RL-2 slip or the amount from box E, G or K, if you have not entered it on line 122.

08 Other income (boxes B and G of the RL-16 slip)

Enter the amount of your other income from a trust, that is, the amount from box B or G of your RL-16 slip; however, do not enter the amount from box G if you entered it on line 130.

Death benefit

If the death benefit paid by Retraite Québec under the QPP is the only income to be reported in the succession's return (filed using the Trust Income Tax Return [TP-646-V]), the return does not need to be filed. Instead, each beneficiary of the succession must include their share of the benefit on line 154 of their income tax return.

09 Withdrawals from an RRSP under the Home Buyers' Plan (HBP) or the Lifelong Learning Plan (LLP) (boxes L and O of the RL-2 slip)

Home Buyers' Plan (HBP)

If you withdrew amounts from two or more of your RRSPs before April 17, 2024, and the total of the amounts shown in box O of your RL-2 slips is more than $35,000, enter the excess. Likewise, if you withdrew amounts from two or more of your RRSPs during the year, including some after April 16, 2024, and the total of the amounts shown in box O of your RL-2 slips is more than $60,000, enter the excess. However, if you calculated the excess for the period before April 17, 2024, you do not have to do it again.

Lifelong Learning Plan (LLP)

If you withdrew amounts from two or more of your RRSPs and the total of the amounts shown in box L of your RL-2 slips is more than $10,000, enter the excess.

10 Amounts not repaid under the Home Buyers' Plan (HBP) or the Lifelong Learning Plan (LLP)

If you withdrew amounts from your RRSP under the HBP (before January 1, 2023) or under the LLP and you designate an amount as a repayment for the year (line 212 of your return), enter on line 154 the amount shown on line 16 of form TP-935.3-V, Repayment of RRSP Funds Withdrawn Under the Home Buyers' Plan or the Lifelong Learning Plan. If you do not designate an amount as a repayment for the year (line 212 of your return), enter on line 154 the amount shown on your notice of assessment or reassessment, or on the statement of account sent to you by the federal government to inform you of the amount you were required to repay under the HBP or the LLP by the 60th day of 2025.

If you made contributions to your RRSP or to your pooled registered pension plan (PRPP), including a voluntary retirement savings plan (VRSP), in 2024 or the first 60 days of 2025, see the instructions for line 214.

Non-resident on December 31, 2024

If you withdrew amounts from an RRSP under the HBP or the LLP and you ceased to be resident in Canada in 2024, contact us to find out the amount to include in the calculation of your income.

11 Recovery of resource deductions

Enter any negative balance respecting cumulative Canadian exploration or development expenses related to mining, oil or gas (see boxes A and B of your RL-11 slip or boxes 28, 29, 31, 60 and 61 of your RL-15 slip).

12 Wage Earner Protection Program (WEPP) payments

If you received Wage Earner Protection Program (WEPP) payments, enter the amount shown in this respect in box O of the RL-1 slip.

13 Recovery of deductions for the purchase of tools

You may be required to include an amount in your income if, in 2024, you disposed of (sold, transferred, exchanged, donated, etc.) tools for which, in 2024 or in a previous year, you claimed a deduction for the purchase of tools as a salaried tradesperson or as an apprentice mechanic, apprentice automotive painter or apprentice auto body repairer. To find out whether you are required to do so, complete form TP-75.2-V, Employment Expenses of Salaried Tradespeople.

15 Other taxable income that is not reported elsewhere in your return

Enter taxable income for which no other line is provided in the return. Make sure that the income does not have to be entered elsewhere on the return.

16 Canada Recovery Sickness Benefit, Canada Recovery Caregiving Benefit and Canada Worker Lockdown Benefit

If, in 2024, you received the Canada Recovery Sickness Benefit (CRSB), the Canada Recovery Caregiving Benefit (CRCB) or the Canada Worker Lockdown Benefit (CWLB), enter the amount shown in this respect in box O-7 or O-10 of your RL-1 slip. Be sure to enter the same amount on line 169.

19 First home savings account (FHSA) [boxes A, B and C of the RL-32 slip]

Add the amounts in boxes A, B and C of your RL-32 slip and enter the total FHSA amount on line 154.

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