The T4A(P), Statement of Canada Pension Plan Benefits, is the slip that shows the CPP benefits you were paid in the year and any tax deducted. Box 20 is the taxable total and goes on line 11400 of your return. Box 16, the disability benefit, also goes on line 11410, but it's already inside box 20, so you don't add it twice. Tax deducted in box 22 goes on line 43700.
This guide follows the CRA's T4A(P) slip page and its line 11400 page, as of October 2026.
Who gets one
The CRA's line 11400 page says that if you received CPP or QPP benefits in 2025, you'll get a T4A(P) slip. That includes retirement, survivor, disability, children's, death and post-retirement benefits. It also covers recovered overpayments and arrears, which are included in box 20.
The boxes, one by one
| Box | What it shows | On your return |
|---|---|---|
| 13 | Onset or effective date: when you were found disabled, or when a retirement benefit became payable | Information only |
| 14 | Retirement benefit | Included in box 20 |
| 15 | Survivor benefit | Included in box 20 |
| 16 | Disability benefit | Line 11410, but don't add it to line 11400 again |
| 17 | Child benefit | Included in box 20 |
| 18 | Death benefit | Included in box 20, with special rules |
| 19 | Post-retirement benefit | Included in box 20 |
| 20 | Taxable CPP benefits: the total of boxes 14 to 19 plus recoveries and arrears | Line 11400 |
| 21 | Months excluded from your contributory period because of disability | Information only |
| 22 | Income tax deducted | Line 43700 |
| 23 | Months you received the CPP retirement benefit | Information only |
The rule that matters most: box 20 already includes boxes 14 to 19. People who add them up separately end up reporting the same income twice.
Survivor benefit
Box 15 is the survivor benefit, paid monthly to the surviving spouse or common-law partner of a CPP or QPP contributor. It's taxable in the survivor's hands and, like the other benefit boxes, it's already counted in box 20, so it doesn't get its own line on the return.
Disability benefit and RRSPs
Box 16 is paid monthly to contributors who meet the CPP or QPP rules, and to their dependent children. The CRA notes it's considered earned income for RRSP and PRPP purposes, so it affects your RRSP deduction limit, which is one reason it's reported on its own line 11410 as well as inside line 11400.
Child and death benefits
- Child benefit (box 17): report it only if you received it because you're the child of a deceased or disabled contributor. Benefits paid for your children are their income, even if the payment came to you.
- Death benefit (box 18): a one-time lump sum to the estate. Don't report it on the return of the person who died. A beneficiary reports it on line 13000 of their own return, unless a T3 return is filed for the estate.
Lump-sum payments for earlier years
If you received a lump-sum CPP or QPP payment and part of it relates to previous years, you still report the full amount on line 11400 of the year you received it. Where $300 or more relates to earlier years, as of October 2026, the CRA will work out the tax as if you'd received those parts in those years, if that's better for you, and show the result on your notice of assessment. Attach the letter from Service Canada showing the breakdown, unless the breakdown is on the slip.
If you've lost your slip
- Sign in to your CRA account to view the T4A(P) online.
- Use Service Canada's tax information slips online service, which can let you get the slip earlier.
- Or call Service Canada on 1-800-277-9914.
A plain-English summary of another form is in the walkthrough of the unused RRSP refund deduction.
Working while on CPP
If you're 60 to 70 and working while you get CPP, the CRA points to its rules for CPP working beneficiaries. How contributions work for working beneficiaries is covered on the CPP contributions page. Registered Indians, or people entitled to be registered, should know that personal property including income situated on a reserve is exempt, and the CRA points to Form T90.
Mistakes the CRA rules head off
- Adding boxes 14 to 19 to box 20. They're already in it.
- Adding box 16 to line 11400 as well as reporting it on line 11410.
- Reporting the death benefit on the deceased's final return instead of the beneficiary's or the estate's.
- Reporting children's benefits you received for your kids as your own income. They're the child's income.
- Forgetting box 22, so the tax already deducted isn't credited on line 43700.
- Leaving out the Service Canada letter on a lump sum for earlier years, so the CRA can't spread it.
Putting it on your return
- Enter box 20 on line 11400.
- Enter box 16 on line 11410, without adding it to line 11400.
- Enter box 22 on line 43700.
- Check whether any amount is a lump sum for earlier years, and attach the Service Canada letter if needed.
- Keep the slip with your T1 return records. Other pension or annuity slips, such as the T4A, are reported separately.
The verdict
The T4A(P) is simple once you know that box 20 is the only income figure you report on line 11400. Put box 16 on line 11410 as well, claim the tax in box 22, and if a lump sum covers earlier years, send the Service Canada breakdown so the CRA can spread it in your favour.
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The walkthrough of the CPP contribution election walks through a different form and the deadlines that come with it.
Frequently asked questions
What is a T4A(P) slip?
It's the Statement of Canada Pension Plan Benefits, showing the CPP benefits you received in the year and any income tax deducted.
Where does box 20 of the T4A(P) go?
Box 20, taxable CPP benefits, goes on line 11400 of your return.
Do I add box 16 to line 11400?
No. Box 16 goes on line 11410, but it's already included in box 20, so don't add it to line 11400.
Where does tax deducted on the T4A(P) go?
Box 22, income tax deducted, goes on line 43700 of your return.
How do I get a missing T4A(P) slip?
View it in your CRA account, use Service Canada's tax information slips online service, or call Service Canada on 1-800-277-9914.
Who reports the CPP death benefit?
The beneficiary reports it on line 13000 of their own return, unless a T3 return is filed for the estate. It isn't reported on the deceased's return.
