Line 146 - Net federal supplements

The guaranteed income supplement you received in the tax year, in addition to the net amount of a spouse's allowance, are shown in box 21 of your T4A(OAS) slip and must be reported as income.

If you have questions about the amounts shown on your T4A(OAS) slip or your entitlement or eligibility for the guaranteed income supplement, contact Service Canada or call 1-800-277-9914. To view your T4A(OAS) slip information, go to My Account.

Completing your tax return

Report on line 146 the amount shown in box 21 of your T4A(OAS) slip. If the amount is negative, enter "0".

If your net income before adjustments (line 234) is $72,809 or less, claim a deduction on line 250 for the net federal supplements you entered on line 146. If the amount on line 234 of your return is more than $72,809, contact the CRA to find out how much you can deduct on line 250.


Your net income before adjustments on line 234 of your return will be reduced by the amounts entered on lines 117 and 125 and increased by any amount deducted on line 213 and/or the amount for a repayment of the registered disability savings plan income included on line 232, if required.


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