Skip to content
Tax Simplified
T4A

T4A — Statement of Pension, Retirement, Annuity, and Other Income

Issued by: Pension payers, government agencies, businesses paying non-employment amounts Deadline: February 28

What is this slip?

A catch-all slip for income that doesn't fit on a T4 or T5. Covers pension income, RESP withdrawals, scholarships, and many government benefits.

Every box explained

Box Label
016

Pension or superannuation

Payments from employer pension plans (RPPs) and annuities.

Note: Qualifies for the pension income amount and pension income splitting.

Goes to: Line 11500 of your T1

018

Lump-sum payments

Retiring allowances and other lump-sum pension payments.

Note: A portion may be transferrable to your RRSP — see Line 20800.

Goes to: Line 13000 of your T1

020

Self-employed commissions

Commissions paid to you as a self-employed agent or salesperson.

Goes to: Line 13900 or T2125 (business income)

022

Income tax deducted

Tax withheld at source from amounts on this slip.

Goes to: Line 43700 of your T1

028

Other income

Miscellaneous income not reported elsewhere — includes some government program payments.

Goes to: Line 13000 of your T1

040

RESP accumulated income

Accumulated income withdrawn from an RESP (AIP — Accumulated Income Payment).

Goes to: Line 13000 + 20% additional tax applies

042

RESP educational assistance

EAPs (Educational Assistance Payments) from an RESP paid to a student.

Note: Taxed in the student's hands, usually at a low rate.

Goes to: Line 13010 of the student's T1

046

Charitable donations

Charitable donations made through structured giving programs.

Goes to: Schedule 9

048

Fees for services

Amounts paid to you for services rendered (not employment). Common for freelancers and contractors.

Goes to: T2125 (business income)

105

Scholarships, bursaries, fellowships

Post-secondary scholarships and bursaries.

Note: Full-time students can generally claim an exemption for eligible amounts.

Goes to: Line 13010 of your T1

106

Death benefits

Death benefits from an employer's group plan upon an employee's death.

Note: The first $10,000 is exempt from tax.

Goes to: Line 13000

135 to 143

DPSP income

Deferred Profit Sharing Plan income and transfers.

Goes to: Line 11500 or RRSP transfers depending on code

190

COVID-19 benefits

CERB, CESB, CRB, and similar pandemic benefits paid through CRA.

Goes to: Line 13000 of your T1

Quick tips

  • You can view slips filed by your employer or payer in CRA My Account — usually within a few days of the February 28 deadline.
  • If you received this slip but haven't filed your return, the income is still taxable. File using your own records if the slip is late.
  • Keep your slips for at least 6 years — CRA can reassess that far back.

Calculate your tax with these numbers

Put your slip amounts into our income tax calculator to see your full federal + provincial breakdown.

Open calculator