2026V3 - updated 2026-01-30

<Return>

<T4A_OAS>

<T4A_OASSlip>

<RCPNT_NM>

<snm></snm>
Recipient surname
- Required, up to 20 alphanumeric
- first 20 letters of the recipient's surname as it appears on the information return slip
- omit titles such as Mr., Mrs., etc.
- do not include first name or initials
- acceptable characters

<gvn_nm></gvn_nm>
Recipient first name
- up to 12 alphanumeric
- first 12 letters of the recipient's first given name as it appears on the information return slip
- acceptable characters
Note: If only initials are available, provide the recipient's first initial.

<init></init>
Recipient initial
- 1 alpha
- initial of the recipient's second given name as it appears on the information return slip

</RCPNT_NM>

<RCPNT_ADDR>

<addr_l1_txt></addr_l1_txt>
Recipient address - line 1
- up to 30 alphanumeric
- first line of the recipient's address as it appears on the information return slip
- acceptable characters

<addr_l2_txt></addr_l2_txt>
Recipient address - line 2
- up to 30 alphanumeric
- second line of the recipient's address as it appears on the information return slip
- acceptable characters

<cty_nm></cty_nm>
Recipient city
- up to 28 alphanumeric
- city in which the recipient is located as it appears on the information return slip
- acceptable characters

<prov_cd></prov_cd>
Recipient province code
- 2 alpha, must be upper case
- Canadian province, in which the recipient is located as it appears on the information return slip or the state in the USA where the recipient is located, as it appears on the information return slip
- when the recipient's country code is neither CAN nor USA, enter ZZ in this field

<cntry_cd></cntry_cd>
Recipient country code
- 3 alpha
- country in which the recipient is located
- use only the 3 alphabetic country codes as outlined in the International Standard (ISO) 3166 - Codes for the Representation of Names of Countries
- always use CAN for Canada, and USA for the United States of America

<pstl_cd></pstl_cd>
Recipient postal code
- up to 10 alphanumeric, must be upper case
- recipient's Canadian postal code as it appears on the information return slip, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9
- or the recipient's USA zip code, as it appears on the information return slip
- or when the recipient's country code is neither CAN nor USA, enter the foreign postal code
- the dash (-) is an acceptable character ONLY for USA or foreign postal code

</RCPNT_ADDR>

<sin></sin>
Recipient social insurance number (SIN)
- Required, 9 numeric
- recipient's social insurance number, as it appears on the information return slip
- when the recipient has failed to provide a SIN, the only acceptable value to enter in the field is all zeroes.

<rcpnt_nbr></rcpnt_nbr>
Recipient's number
- up to 20 alphanumeric
- recipient's identification number (i.e., benefit number, old age security number)
Note: All or a portion of this number should be printed on the information return slip.

<bn></bn>
CRA account number
- Required, 15 alphanumeric: 9 digits, RP (must be upper case), 4 digits, example: 000000000RP0000
- the complete Business Number (BN15) assigned for the filing of information returns with the CRA
- must correspond to the "CRA account number" on the related information return summary

<rpt_tcd></rpt_tcd>
Report Type Code
- Required, 1alpha, must be upper case
- original = O
- amendment = A
- cancel = C
Note: An amended return must not include original slips, and conversely, an original return must not contain amended slips

<T4A_OAS_AMT>
Enter dollars and cents for all of the financial amounts with field lengths of up to 9 numeric characters.
For example: 1234567.89. Do not include spaces or commas.

<net_pens_pay_amt></net_pens_pay_amt>
T4A(OAS) net pension paid
- T4A(OAS) slip, box 18
- If negative amount is reported, include the "–"indicator before the dollar amount.

<gro_pens_pay_amt></gro_pens_pay_amt>
T4A(OAS) gross pension paid
- T4A(OAS) slip, box 19

<opay_rvr_amt></opay_rvr_amt>
T4A(OAS) overpayment recovered
- T4A(OAS) slip, box 20

<net_supp_amt></net_supp_amt>
T4A(OAS) net supplements paid
- T4A(OAS) slip, box 21
- If negative amount is reported, include the "–"indicator before the dollar amount.

<itx_ddct_amt></itx_ddct_amt>
T4A(OAS) income tax deducted
- T4A(OAS) slip, box 22

<qc_itx_ddct_amt></qc_itx_ddct_amt>
T4A(OAS) Quebec income tax deducted
- T4A(OAS) slip, box 23

</T4A_OAS_AMT>

</T4A_OASSlip>

<T4A_OASSummary>

<bn></bn>
CRA account number
- Required, 15 alphanumeric: 9 digits, RP (must be upper case), 4 digits, example: 000000000RP0000
- the complete Business Number (BN15) assigned for the filing of information returns with the CRA

<PAYR_NM>

<l1_nm></l1_nm>
Payer name - line 1
- Required, up to 30 alphanumeric
- first line of payer's name
- acceptable characters
- if "&" is used in the name area enter as "&amp;"

<l2_nm></l2_nm>
Payer name - line 2
- up to 30 alphanumeric
- second line of payer's name
- acceptable characters

<l3_nm></l3_nm>
Payer name - line 3
- up to 30 alphanumeric
- use for "care of" or "attention"
- acceptable characters

</PAYR_NM>

<PAYR_ADDR>

<addr_l1_txt></addr_l1_txt>
Payer address - line 1
- up to 30 alphanumeric
- first line of the payer's address
- acceptable characters

<addr_l2_txt></addr_l2_txt>
Payer address - line 2
- up to 30 alphanumeric
- second line of the payer's address
- acceptable characters

<cty_nm></cty_nm>
Payer city
- up to 28 alphanumeric
- city in which the payer is located
- acceptable characters

<prov_cd></prov_cd>
Payer province code
- 2 alpha, must be upper case
- Canadian province in which the payer is located or the USA state in which the payer is located
- when the payer's country code is neither CAN nor USA, enter ZZ in this field

<cntry_cd></cntry_cd>
Payer country code
- 3 alpha
- country in which the payer is located
- use only the 3 alphabetic country codes as outlined in the International Standard (ISO) 3166 - Codes for the Representation of Names of Countries
- always use CAN for Canada, and USA for the United States of America

<pstl_cd></pstl_cd>
Payer postal code
- up to10 alphanumeric, must be upper case
- payer's Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9
- or the payer's USA zip code
- or when the payer's country code is neither CAN nor USA, enter the foreign postal code
- the dash (-) is an acceptable character ONLY for USA or foreign postal code

</PAYR_ADDR>

<CNTC>

<cntc_nm></cntc_nm>
Contact name
- Required, up to 22 alphanumeric
- contact's first name followed by surname for this information return
- omit titles such as Mr., Mrs., Miss
- acceptable characters

<cntc_area_cd></cntc_area_cd>
Contact area code
- Required, 3 numeric
- area code of telephone number

<cntc_phn_nbr></cntc_phn_nbr>
Contact telephone number
- Required, 3 numeric with a (-), followed by 4 numeric
- telephone number of contact

<cntc_extn_nbr></cntc_extn_nbr>
Extension Number
- up to 5 numeric
- extension of contact.

</CNTC>

<tx_yr></tx_yr>
Taxation year
- Required, 4 numeric
- the taxation year (i.e., 2001)

<slp_cnt></slp_cnt>
Total number of information return slip records
- Required, up to 7 numeric
- total number of information return slip records filed with this information return summary

<rpt_tcd></rpt_tcd>
Report Type Code
-Required 1alpha, must be upper case
- originals = O
- amendments = A
Note: An amended return must not include original slips, and conversely, an original return must not contain amended slips

<fileramendmentnote></fileramendmentnote>
Filer amendment note
- use for report type A only
- up to 1309 alphanumeric
- acceptable characters

<T4A_OAS_TAMT>
- enter dollars and cents for all of the financial amounts with field lengths of up to 13 numeric characters. For example: 12345678901.23. Do not include spaces or commas.

<tot_net_pens_amt></tot_net_pens_amt>
T4A(OAS) total net pension paid
- accumulated total of net pension paid (box 18), as reported on the T4A(OAS) slips filed with this T4A(OAS) summary
- if negative amount is reported, include the "–"indicator before the dollar amount.

<tot_gro_pens_amt></tot_gro_pens_amt>
T4A(OAS) total gross pension paid
- accumulated total of gross pension paid (box 19), as reported on the T4A(OAS) slips filed with this T4A(OAS) summary

<tot_opay_rvr_amt></tot_opay_rvr_amt>
T4A(OAS) total overpayment recovered
- accumulated total of overpayment recovered (box 20), as reported on the T4A(OAS) slips filed with this T4A(OAS) summary

<tot_net_supp_amt></tot_net_supp_amt>
T4A(OAS) total net supplements paid
- accumulated total of net supplements paid (box 21), as reported on the T4A(OAS) slips filed with this T4A(OAS) summary
- if negative amount is reported, include the "–"indicator before the dollar amount.

<tot_itx_ddct_amt></tot_itx_ddct_amt>
T4A(OAS) total income tax deducted
- accumulated total of income tax deducted (box 22), as reported on the T4A(OAS) slips filed with this T4A(OAS) summary

<tot_qc_tx_ddct_amt></tot_qc_tx_ddct_amt>
T4A(OAS) total Quebec income tax deducted
- accumulated total of Quebec income tax deducted (box 23), as reported on the T4A(OAS) slips filed with this T4A(OAS) summary

</T4A_OAS_TAMT>

</T4A_OASSummary>

</T4A_OAS>

</Return>