Line 113 - Old age security pension (OAS)
If you received old age security pension from Employment and Social Development Canada during 2016, you will receive a T4A(OAS) slip.
The net amount of any spouse's allowance and guaranteed income supplement (federal supplements) you received in the tax year is shown in box 21 of your T4A(OAS) slip. You must report this amount on line 146 of your return.
You may have to repay OAS benefits (see line 235) if the result of the following calculation is more than $73,756:
- the amount from line 234; minus
- the amounts reported on lines 117 and 125; plus
- the amount deducted on line 213 and/or the amount for a repayment of registered disability savings plan income included on line 232.
The amount recovered from your gross OAS pension because of an overpayment you received in a previous period is shown in box 20 of your T4A(OAS) slip. You can claim a deduction on line 232 for the amounts repaid.
If at any time in 2016 you were a non-resident of Canada receiving OAS pension, you may also have to complete Form T1136, Old Age Security Return of Income. For more information, see Guide T4155, Old Age Security Return of Income Guide for Non-Residents, or contact the CRA.
Completing your tax return
Report on line 113 the amount shown in box 18 of your T4A(OAS) slip.
Report on line 146 the amount shown in box 21 of your T4A(OAS) slip.
Report on line 232 the amount shown in box 20 of your T4A(OAS) slip as a deduction.
Forms and publications
- General income tax and benefit package - Guide, return and schedules
- Guide T4155, Old Age Security Return of Income Guide for Non-Residents
- Form T1136, Old Age Security Return of Income
- Line 117 - Universal child care benefit (UCCB)
- Line 125 - Registered disability savings plan (RDSP) income
- Line 146 - Net federal supplements
- Line 213 - Universal child care benefit (UCCB) repayment
- Line 232 - Income amounts repaid
- Line 235 - Social benefits repayment
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