Line 114 - CPP or QPP death benefit (box 18)

The Canada Pension Plan or Quebec Pension Plan death benefit is a one-time, lump-sum payment made to the estate upon the death of a contributor.

Death benefits are shown in box 18 of a T4A(P) slip.

If you received this amount and you are a beneficiary of the deceased person's estate, you can choose to include it on line 114 of your own return or on a T3 Trust Income Tax and Information Return for the estate. Do not report it on the deceased person's individual return. The taxes payable may be different, depending on which return you use. For more information, see Guide T4013, T3 - Trust Guide.

If you have not received your T4A(P) slip, visit Service Canada or call 1-800-277-9914. To view your T4A(P) slip information, go to My Account.

Completing your tax return

If you choose to report the death benefit on your own return, report on line 114 the amount shown in box 18 of the T4A(P) slip.

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