Chart 2 – Income reported on the T3 Trust Income Tax and Information Return
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Chart 2 – Income reported on the T3 Trust Income Tax and Information Return
Report the following amounts on line 19 of the T3 Trust Income Tax and Information Return, for the year in which you receive the income. If the income is received in a year after the year of death, report it on the T3 return for that later year.
| Type of income | Information slip |
|---|---|
| 1. Severance pay received because of death. Since this is a death benefit, up to $10,000 may be non-taxable. | T4A, box 106 |
| 2. Future adjustments to severance pay regardless of when the collective agreement was signed. | T4A, box 028 |
| 3. Refund of pension contributions payable because of death. | T4A, box 018 |
| 4. Guaranteed minimum pension payment. This is not a death benefit. | T4A, box 018 |
| 5. Deferred profit-sharing plan payment | T4A, box 018 |
| 6. Pension or superannuation periodic payments | T4A, box 016 |
| 7. Income averaging annuity contracts (IAAC) | T4A, box 024 |
| 8. Income earned in an RRIF after annuitant dies. | T4RIF, box 22 |
| 9. Income earned in an RRSP after annuitant dies. | T4RSP, box 28 |
| 10. CPP or QPP death benefit, if not reported by the recipient. | T4A(P), box 18 |
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- Date modified:
- 2023-01-24