Line 114 - CPP or QPP death benefit (box 18)

The Canada Pension Plan or Quebec Pension Plan death benefit is a one-time, lump-sum payment made to the estate upon the death of a contributor.

The death benefits shown in box 18 are already included in box 20 of your T4A(P) slip.

If you have not received your T4A(P) slip, visit Service Canada or call 1-800-277-9914. To view your T4A(P) slip information, go to My Account.

Completing your tax return

If you received this amount and you are a beneficiary of the deceased person's estate, report it on line 114 of your own return unless a T3 Trust Income Tax and Information Return is being filed for the estate. For more information, see Guide T4011, Preparing Returns for Deceased Persons.

Forms and publications

• General income tax and benefit package - Guide, return and schedules
• Guide T4013, T3 - Trust Guide
• Guide T4011, Preparing Returns for Deceased Persons

Related topics

• What to do when someone has died

Date modified:

2017-01-04