Box 102 - Lump-sum payments - non-resident services transferred under paragraph 60(j)

This amount is already included in box 018.

This is a superannuation or pension benefits paid in a lump sum from an employee benefit plan that was transferred to an register pension plan (RPP) or registered retirement savings plan (RRSP) under paragraph 60(j) of the Income Tax Act. These amounts were paid for services that you or your spouse or common-law partner rendered in a period during which you did not reside in Canada.

Claim an offsetting deduction for the amount identified in box 102 on line 207 if the amount was transferred to your RPP or on line 208 if the amount was transferred to your RRSP.

If you have any questions about the amounts shown on your T4A slip, contact the issuer of the slip.

Date modified:

2016-01-05