ARCHIVED - Line 114 - Canada or Quebec Pension Plan benefits

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Enter on line 114 the total Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) benefits shown in box 20 of your T4A(P) slip. The amount in box 20 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.

CPP or QPP disability benefit (box 16)

Enter on line 152, located 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.

If you received a lump-sum CPP or QPP disability benefit in 1995, you have to enter the full amount on line 114. The benefit or part of the benefit you received may be for a year or years before 1995. If the part that relates to a previous year or years is $300 or more, it may be more beneficial for you to have this income taxed as if you had received it in the previous year or years. We will automatically apply the tax calculation that benefits you most. We will tell you the results on your Notice of Assessment or Notice of Reassessment.

CPP or QPP child benefit (box 17)

Report 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)

If you receive a CPP or QPP death benefit, you can choose to report it either on line 114 of your own return, or on a Trust Income Tax and Information Return for the estate of the deceased person. The taxes payable on a CPP or QPP death benefit may be different depending on which return you use. For more information, get the income tax guide called T3 Guide and Trust Return.

Date modified:

2002-02-04