📌 Line 11400 – CPP or QPP Benefits

Line 11400 is where you report Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits on your T1 tax return using your T4A(P) slip. Special rules apply if you are 60–70 years old and still working while receiving CPP benefits. Official CRA guide.

📄 T4A(P) Slip Details

• Box 20 – Total CPP or QPP benefits
• Box 15 – Survivor benefit (included in box 20)
• Box 16 – Disability benefit (included in box 20)
• Box 17 – Child benefit (included in box 20)
• Box 18 – Death benefit (included in box 20)

🧾 Reporting Each Benefit

• 💑 Survivor benefit (Box 15) – Monthly payments to surviving spouse or common-law partner; already included in Box 20.
• ♿ Disability benefit (Box 16) – Paid to contributors who meet CPP/QPP criteria and their dependent children; affects RRSP/PRPP deduction limits.
• 👶 Child benefit (Box 17) – Only report if you received it as a child of a deceased or disabled contributor.
• ⚰️ Death benefit (Box 18) – One-time lump sum to the estate; report on Line 13000 if you are a beneficiary.

💡 Lump-Sum Payments

If you received a lump-sum CPP or QPP payment for previous years (≥ $300), report full amount on Line 11400. CRA may recalculate tax as if received in prior years for tax benefit. Attach Service Canada breakdown letter unless included on T4A(P).

📌 Completing Your Return

• Enter Box 20 on Line 11400
• Enter Box 16 on Line 11410 (do not add to Line 11400)

📘 Additional Resources

For more info on CPP/QPP and tax reporting, see Canada Revenue Agency – Line 11400 and T4A(P) instructions.