Canada Pension Plan (CPP), Quebec Pension Plan (QPP), and Old Age Security (OAS) are taxable, but they are reported on different slips and withheld differently. This guide explains what to report, which slips to check, and where provincial tax changes the answer.
Key takeaways
- CPP and QPP retirement benefits are taxable; they are reported on a T4A(P) slip.
- OAS is taxable; GIS is not taxable.
- CPP, QPP, and OAS are generally paid without tax deducted at source.
- RRSP and RRIF withdrawals have their own withholding rules.
- Provincial and territorial tax can change the net amount you keep.
1. CPP and QPP benefits
CPP and QPP retirement, survivor, and disability benefits are taxable. The payer issues a T4A(P) slip. The T4A(P) box 20 is the total CPP/QPP benefits, including the retirement pension and any survivor or disability benefit. Report the box 20 amount on line 11400 of the federal return. If you have a QPP benefit, the same line is used for the QPP amount.
The slip shows the amount paid and any tax withheld. CPP and QPP benefits are generally paid without tax being deducted at source unless you ask for withholding. If no tax is withheld, you may need to pay instalments or have a balance due at filing.
2. OAS and GIS
The OAS pension is taxable and is reported on a T4A(OAS) slip. The Guaranteed Income Supplement (GIS) is not taxable. Do not add GIS to your taxable income; it is a separate benefit for low-income OAS recipients.
OAS also has a recovery tax (the “clawback”) for higher-income recipients. If your net income exceeds the threshold for the year, part or all of the OAS pension may have to be repaid. The threshold and repayment rate can change; check the current CRA/Service Canada guidance.
3. Withholding and instalments
CPP, QPP, and OAS are generally paid gross. You can ask Service Canada to withhold federal and provincial tax, or you can make instalment payments. If you have other income, the combined tax bill can be larger than expected; check whether your withholding covers it.
| Income | Taxable? | Slip |
|---|---|---|
| CPP/QPP benefits (total) | Yes | T4A(P), box 20 (total) |
| OAS pension | Yes | T4A(OAS) |
| GIS | No | No taxable slip for GIS |
| RRSP withdrawal | Yes, with withholding | T4RSP |
| RRIF payment | Yes; minimum may have no withholding | T4RIF |
4. RRSP and RRIF withdrawals
RRSP withdrawals are taxable and generally have withholding tax at source. The rate depends on the amount and your province; the withholding is a prepayment, not the final tax. A RRIF minimum payment generally has no withholding, but amounts above the minimum may have withholding.
If you withdraw from an RRSP in a year when your income is otherwise low, the withholding may still be too low to cover the final tax. Check the combined federal/provincial result before making a large withdrawal.
5. Pension income splitting
Some pension income can be split with a spouse or common-law partner to reduce combined tax. Not every payment qualifies, and the rules differ for CPP/QPP, OAS, RRIF, and employer pensions. Check the CRA pension income splitting guidance and the eligibility rules before filing.
Splitting does not change the total income; it changes who reports it. It can affect OAS recovery tax, credits, and provincial benefits, so check the whole return rather than only the federal tax line.
6. Provincial and territorial tax
Each province and territory has its own tax rates, credits, and treatment of retirement income. Quebec has both QPP and a separate provincial tax system. Moving between provinces can change the tax on the same pension and the withholding on RRSP/RRIF withdrawals.
If you move, tell the payer and check the province of residence on December 31. Keep your slips and provincial notices; the final tax is calculated by the province where you were resident for the year.
7. Survivor and disability benefits
CPP/QPP survivor and disability benefits are taxable and reported on a T4A(P). The OAS allowance for a surviving spouse may have its own eligibility and tax treatment. Check the slip and the program guidance rather than assuming the payment is tax-free.
8. Common errors
- Forgetting that OAS is taxable.
- Reporting GIS as taxable income.
- Assuming CPP/QPP had tax withheld when it did not.
- Treating RRSP withholding as the final tax.
- Ignoring provincial tax and the OAS recovery tax.
- Missing a T4A(P) or T4A(OAS) slip when filing.
Quebec: QPP and provincial tax
Quebec workers contribute to the QPP instead of the CPP. QPP benefits are taxable and reported on a T4A(P); the federal line 11400 covers both CPP and QPP. Quebec also has its own provincial income tax return and rates. If you live in Quebec, check Revenu Québec guidance as well as the CRA guidance; the federal and provincial results can differ.
Moving to or from Canada
If you leave Canada, Canadian-source CPP, QPP, and OAS may still be taxable in Canada and may have non-resident withholding. A tax treaty may change the result. If you move to Canada, foreign pension income may be taxable in Canada with treaty relief. Check the CRA non-resident guidance and the treaty before filing.
OAS recovery tax: an illustrative example
Assume your net income is $10,000 above the recovery threshold and the recovery rate is 15%. The repayment would be about $1,500, subject to the maximum OAS you received. This is illustrative; the threshold and rate can change, and the calculation uses net income, not taxable income.
Credits that can change the result
The age amount, pension income amount, medical expenses, and disability credit can reduce federal tax, and provinces have their own credits. A credit may be affected by income, marital status, or the source of the pension. Check the current CRA and provincial instructions rather than assuming the federal result is final.
Records to keep
- T4A(P), T4A(OAS), T4RSP, and T4RIF slips.
- RRSP/RRIF withdrawal statements and withholding amounts.
- Provincial notices and residence dates.
- OAS recovery tax letters.
- Pension income splitting election or forms.
What to check before filing
- Did every payer issue a slip?
- Is the OAS amount separate from GIS?
- Did withholding cover the combined federal and provincial tax?
- Does the province of residence match December 31?
- Is pension splitting still beneficial after OAS recovery and credits?
CPP sharing is not the same as pension income splitting
CPP retirement pensions can be shared between spouses or common-law partners who both receive CPP, if they apply. Sharing assigns part of each pension to the other; it does not create a new benefit. Pension income splitting on the tax return is a different mechanism. Check Service Canada and CRA guidance before choosing.
Federal and provincial tax: a simple example
Assume $30,000 of CPP, $8,000 of OAS, and $20,000 of RRIF income. The final tax depends on total income, credits, and the province of residence. The RRIF minimum may have no withholding, and CPP/OAS may have none, so a balance could be due at filing. This is illustrative; use your slips and certified tax software.
Questions to ask the payer
- Which slip will be issued, and in whose name?
- Was any tax withheld, and at what rate?
- Is this payment a CPP/QPP benefit, OAS, GIS, or a private pension?
- Does the payment qualify for pension income splitting?
- What province will be shown for withholding?
How CPP/QPP and OAS reach your tax return
The CPP/QPP slip is a T4A(P); the retirement pension is in box 20 and is reported on line 11400. The OAS slip is a T4A(OAS); the OAS pension is reported as pension income on the return. GIS is not taxable and is not added to income. If a slip is missing, ask the payer before filing; do not estimate the amount from a bank deposit alone.
Quebec: QPP and Revenu Québec
Quebec workers contribute to the QPP, administered by Retraite Québec, rather than the CPP. QPP benefits are still reported on a T4A(P) and included on federal line 11400. Quebec residents also file a provincial return with Revenu Québec, which has its own rates, credits, and withholding rules. Check both the federal and Quebec results.
Worked example: CPP + OAS + RRIF
Assume $30,000 of CPP, $8,000 of OAS, and $20,000 of RRIF income, with $5,000 already withheld. Total pension income is $58,000 before other income. The final federal and provincial tax depends on the province, credits, age amount, pension income amount, and other income. If the $5,000 withholding is less than the combined tax, a balance is due; if it is more, a refund may result. This is illustrative, not a calculation for your return.
The RRIF minimum payment generally has no withholding, and CPP/OAS are generally paid without withholding, so the amount withheld may be lower than the tax on the total. Check the combined result before spending the refund or assuming a balance.
What changes when you move provinces
Your province of residence on December 31 generally determines the provincial tax and credits for the year. A move can change withholding, provincial credits, and the treatment of pension income. Tell the payer and check the province shown on the slips. Quebec has a separate provincial return, so a move into or out of Quebec needs extra attention.
Records and slips
- T4A(P) for CPP/QPP, including box 20.
- T4A(OAS) for OAS; GIS is not taxable.
- T4RSP and T4RIF for RRSP/RRIF withdrawals.
- Withholding statements and instalment confirmations.
- Provincial notices and residence dates.
OAS recovery tax and splitting
Pension income splitting can change net income for the OAS recovery tax. Because the recovery is based on net income, splitting may reduce one spouse’s OAS repayment but increase the other’s. Check the combined result, not just the federal tax line.
If a slip is wrong
Ask the payer for a corrected slip before filing. Do not report an amount you know is wrong and try to explain it later; CRA matching can trigger a review. Keep the corrected slip and a note of the date you requested it.
Where to get help
Use CRA tax enquiries for the return, Service Canada for CPP/OAS amounts, Retraite Québec for QPP, and a qualified tax professional for a complex cross-border or recovery-tax situation. Do not rely on social media for a number that affects your return.
9. Official Sources
- Canada.ca — Canada Pension Plan
- Canada.ca — Old Age Security
- Canada.ca — Guaranteed Income Supplement
- Canada.ca — OAS recovery tax
- CRA — Line 11400, CPP or QPP benefits
- CRA — Making withdrawals from an RRSP
- CRA — Pension income splitting
- Retraite Québec — QPP
- CRA — Individuals leaving or entering Canada
Related guides
Last reviewed: 11 November 2026.
This guide is general information, not tax advice. Confirm your own position with the CRA, Service Canada, and a qualified tax professional.