Line 114 - CPP or QPP benefits

Amounts you receive under the Canada Pension Plan Act or the Quebec Pension Plan Act must be included in your income. You will receive a
T4A(P) slip that shows the amounts received in 2006.

The amount in box 20 of your T4A(P) slip may include a lump-sum benefit. Part of this benefit may be entitlements for previous years. The total amount shown in box 20 must be included on line 114 of your return.We will not reassess the returns for the previous years to include this income. However, if the total of the parts that relate to previous years is $300 or more, we will tax those parts as if you received them in those years if the result is better for you. Attach to your paper return the letter you received from Human Resources and Social Development Canada and we will tell you the results on your Notice of Assessment or Notice of Reassessment.

If your T4A(P) slip has an amount in box 15, 16, 17, or 18, read whichever of the following apply to you:

• CPP or QPP survivor benefit (box 15)
• CPP or QPP disability benefit (box 16)
• CPP or QPP child benefit (box 17)
• CPP or QPP death benefit (box 18)

If you have questions about the amounts shown on your T4A(P) slip, visit the Human Resources and Social Development Canada Web site or contact 1-800-277-9914.

Completing your tax return

On line 114, enter the amount in box 20 of your T4A(P) slip.

Forms and publications

• General Income Tax and Benefit Guide