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.
The death benefits shown in box 18 are already included in box 20 of your T4A(P) slip.
Completing your tax return
If you received this amount and you are a beneficiary of the deceased person's estate, report it on line 114 of your own return unless a T3 Trust Income Tax and Information Return is being filed for the estate. For more information, see Guide T4011, Preparing Returns for Deceased Persons.
Forms and publications
- General income tax and benefit package - Guide, return and schedules
- Guide T4013, T3 - Trust Guide
- Guide T4011, Preparing Returns for Deceased Persons
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