How to Complete T4A(P) CPP Pension Slip

The T4A(P) — Statement of Canada Pension Plan Benefits — is a tax slip you'll receive if you collected any Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits during the year. Whether you received a retirement pension, disability benefits, or survivor benefits, this slip reports those payments for income tax purposes.

See also: CPP and OAS Retirement Benefits Guide

For newcomers to Canada, especially those who have worked in Canada long enough to qualify for CPP or who receive benefits through international social security agreements, understanding this slip is essential for accurate tax filing.

What Is the Canada Pension Plan?

The Canada Pension Plan (CPP) is a contributory, earnings-related social insurance program. Unlike OAS, which is based on residency, CPP is based on your work contributions. Both employers and employees contribute to CPP on earnings between the basic exemption ($3,500) and the yearly maximum pensionable earnings (which changes annually — approximately $71,300 for 2026).

CPP provides several types of benefits:

• Retirement pension: Available as early as age 60 (with a reduction) or as late as age 70 (with an increase). The standard age is 65.
• Post-retirement benefit: If you work and contribute to CPP while receiving a retirement pension, you earn additional post-retirement benefits.
• Disability benefits: Monthly payments for people who have a severe and prolonged disability and have made enough CPP contributions.
• Survivor's pension: Paid to the surviving spouse or common-law partner of a deceased contributor.
• Children's benefits: Monthly payments to dependent children of disabled or deceased CPP contributors.
• Death benefit: A one-time lump-sum payment to the estate of a deceased CPP contributor.

Learn more about CPP at canada.ca/cpp.

Understanding the T4A(P) Slip Boxes

The T4A(P) slip has several boxes that report different types of CPP/QPP benefits and deductions. Here's a breakdown:

Box 14 — CPP or QPP Benefits

This shows the total gross CPP or QPP benefits paid during the year. This is the combined total before any deductions. It includes your retirement pension, disability benefits, survivor benefits, and any other CPP/QPP payments.

Box 15 — Retirement or Other Pension (age 65+)

For recipients aged 65 or older, this box shows the amount of CPP/QPP benefits that qualifies as pension income for purposes of the pension income tax credit and pension income splitting. Report this amount on line 11500 of your tax return.

See also: First-Year Tax Filing Guide

Box 16 — Retirement or Other Pension (under age 65)

For recipients under 65, this box shows CPP/QPP benefits that do not qualify for the pension income credit. These amounts are still taxable but don't get the same preferential treatment as amounts in Box 15.

Box 17 — Lump-Sum Benefits

This shows any lump-sum CPP/QPP payments received during the year. This might include retroactive payments for benefits that should have been paid in previous years, or the CPP death benefit.

Box 18 — Taxable Part of Lump-Sum Benefits

Not all lump-sum payments are fully taxable. This box shows the taxable portion, which you report on your return.

Box 20 — Disability Benefits

The amount of CPP/QPP disability benefits paid during the year. This is reported on line 11410 of your return.

Box 22 — Income Tax Deducted

Shows federal income tax deducted from your CPP/QPP payments. Report on line 43700 to claim credit for tax already paid.

How to Report T4A(P) on Your Tax Return

Reporting your CPP/QPP benefits correctly requires entering amounts on the right lines of your T1 return:

1. Line 11400 — CPP or QPP benefits: Enter the total from Box 20 (disability) or the amount from Box 15 or 16 (retirement/other pension), depending on your age and the type of benefit.
2. Line 11410 — CPP or QPP disability benefits: If you received disability benefits, enter the amount from Box 20 here.
3. Line 11500 — Other pensions or superannuation: If you're 65 or older, the amount from Box 15 may also be reported here for the pension income credit.
4. Line 13000 — Other income: Lump-sum benefits from Box 18 may be reported here.
5. Line 43700 — Total income tax deducted: Include Box 22 with your other tax deductions.

Pension Income Splitting

If you're 65 or older and receive CPP/QPP benefits, you may be eligible to split up to 50% of your qualifying pension income with your spouse or common-law partner. This can reduce the overall tax paid by your household.

To split pension income, both you and your spouse must complete Form T1032 — Joint Election to Split Pension Income. The amount from Box 15 of your T4A(P) qualifies for splitting. Note that CPP benefits received before age 65 (Box 16) do not qualify for pension splitting. However, there is a separate CPP sharing arrangement available through Service Canada for spouses who both contributed to CPP.

CPP Sharing for Spouses

If both you and your spouse contributed to CPP and you're both receiving retirement pensions, you can apply to share your CPP retirement pensions. This is different from pension income splitting on the tax return — it's an administrative arrangement through Service Canada where each spouse receives a portion of the other's CPP retirement pension based on the period of cohabitation.

To apply, contact Service Canada or apply through My Service Canada Account. The result will be reflected on your T4A(P) slips in subsequent years.

Newcomer-Specific Considerations

International Social Security Agreements

Canada has social security agreements with over 60 countries. If you worked in one of these countries and in Canada, your foreign contributions may help you qualify for CPP benefits. Similarly, your CPP contributions may help you qualify for pension benefits from your former country. Visit canada.ca/cpp-international for a list of agreement countries.

Partial CPP Benefits

If you came to Canada partway through your working life, your CPP retirement pension will be based only on your Canadian earnings and contributions. It may be lower than someone who worked in Canada their entire career. You can check your estimated CPP benefits through your My Service Canada Account.

Reporting Foreign Pensions Alongside CPP

If you receive both CPP benefits (reported on T4A(P)) and a pension from another country, you must report both on your Canadian tax return. Foreign pensions are generally reported on line 11500 of your return, and you may be able to claim a foreign tax credit if tax was withheld by the other country.

Lump-Sum Payments and Tax Planning

If you received a retroactive lump-sum CPP payment (shown in Box 17), it might push you into a higher tax bracket for the year. You may be able to request a special tax calculation using Form T1198 that treats the payment as if it were received in the years to which it pertains, potentially reducing your overall tax. Ask your tax preparer or use CRA-certified software that can perform this calculation automatically.

Common Mistakes to Avoid

• Confusing T4A(P) with T4A(OAS): These are separate slips. The T4A(P) reports CPP/QPP benefits; the T4A(OAS) reports Old Age Security. Make sure you report each on the correct lines.
• Forgetting to report GIS-type supplements: If your T4A(P) includes any supplementary benefits, ensure they're reported even if non-taxable.
• Missing the pension income credit: If you're 65+, make sure to claim the pension income amount (line 31400) for the non-refundable tax credit — it can save you up to approximately $300 in federal tax.
• Not electing pension splitting: If your spouse has lower income, splitting CPP pension income can save your household significant taxes.
• Ignoring provincial tax credits: Most provinces also offer a pension income credit similar to the federal one.

Getting Your T4A(P) Slip

• By mail: Service Canada mails T4A(P) slips by the end of February.
• Online: Access through My Service Canada Account or CRA My Account.
• By phone: Call Service Canada at 1-800-277-9914.

The T4A(P) slip may seem complex with its many boxes, but once you understand which type of benefit each box represents, reporting it on your tax return becomes straightforward. If you're unsure, seek help from a tax professional or visit a free CVITP tax clinic in your community.

See also: CRA My Account Setup Guide