Line 114 - Canada or Quebec Pension Plan benefits

Enter the total Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits shown in box 20 of your T4A(P) slip. This amount is the total of the amounts in boxes 14 to 18. If your T4A(P) slip has an amount in box 16, 17, or 18, read the part of this section that applies to you.

Lump-sum benefits - You may have received a lump-sum CPP or QPP benefit in 1999, of which parts were for previous years. You have to report the whole benefit for 1999. However, we will automatically tax the parts that relate to previous years as if you received them in those years, if the total of those parts is $300 or more and it is better for you. We will tell you the results on your Notice of Assessment or Notice of Reassessment. If you received a lump-sum benefit in 1998, we did this calculation automatically when we assessed your 1998 return.

CPP or QPP disability benefit (box 16)

Enter on line 152, located below and to the left of line 114, the amount of your CPP or QPP disability benefits from box 16. This amount is already included in your income on line 114, so do not add it again when you calculate your total income on line 150.

CPP or QPP child benefit (box 17)

Include 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)

As a beneficiary of the estate of the deceased person, you can choose to include this amount either on line 114 of your own return, or on a Trust Income Tax and Information Return for the estate. Do not report it on the deceased person's individual return. The taxes payable may be different, depending on which return you use. For more information, get the guide called T3 Guide and Trust Return.