Old Age Security (OAS) and Canada Pension Plan (CPP) T4 and NR4 Tax Information Slips - Frequently Asked Questions

Introduction

Old Age Security (OAS) and Canada Pension Plan (CPP) T4 and NR4 tax information slips are mailed starting in mid-January 2012. These tax information slips are for your 2011 income tax return. If you do not receive them by February 29, 2012, please contact us.

NOTE: Your tax information slips are available online as early as February 1, 2012.

T4 and NR4 Tax Information Slips and Annual Newsletters

If you live in Canada and receive OAS and/or CPP benefits, you will receive a T4 tax information slip for each benefit (a T4A(P) slip for CPP and/or a T4A(OAS) slip for OAS). You must include the slip(s) when filing your annual Canadian Income Tax and Benefit Return.

NR4-OAS and NR4 slips are tax information slips for OAS and CPP beneficiaries living outside Canada. You must include these slips when filing your annual Canadian Income Tax and Benefit Return or if you are required to file an OAS Return of Income. You also need these slips to calculate your income if you must report your OAS and CPP benefits as part of a tax return for another country.

Included with your T4 and/or NR4 tax information slip(s) is our annual newsletter that is intended to provide you with updates on OAS and CPP programs.

If you receive a CPP Disability benefit, in addition to receiving either a T4 or an NR4 tax information slip, and the appropriate T4 or NR4 newsletter, you will also receive our annual newsletter, Staying in Touch, which provides updated information about the CPPD program.

Why wait to receive your tax information slips by mail? Get them online!

Within My Service Canada Account, you can use the Tax Information Slips Online (TISO) service to access your OAS and CPP T4 and NR4 tax information slips earlier and file your income tax sooner. Your tax information slips will be available online as early as February 1, 2012.

Viewing and printing your T4 and/or NR4 tax slips using the TISO service is a reliable and convenient option and saves money too!

We offer the Tax Slips Online service to make it easier for you to complete your annual income tax return.

This online service allows you to view and print, among other things, copies of your OAS and CPP tax information slips. You can submit these copies with your Canada Revenue Agency Income Tax and Benefit Return.

To access the Tax Information Slips Online service, you will need a Personal Access Code. You can request a Personal Access Code online from the My Service Canada Account online service, or you may contact us.

Frequently Asked Questions

My Service Canada Account:

2011 T4 and NR4 Tax Information Slips and related tax information:

Canada Pension Plan (CPP) and Old Age Security (OAS)

Canada Pension Plan (CPP) Disability Benefits

Benefits, services and tax savings opportunities

My Service Canada Account

What is My Service Canada Account?

My Service Canada Account is an online service that provides a single point of access to services related to:

  • Old Age Security (OAS)
  • Canada Pension Plan (CPP)

Among the services offered is the ability to view and update your OAS and CPP information online.

You will need to apply for a Personal Access Code to access OAS and CPP online services.

NOTE: If you reside outside Canada, you cannot change your address online via My Service Canada Account. This must be done either by mail or by telephone. Foreign direct deposit information can only be updated in writing.

How do I access the personalized services in My Service Canada Account?

To access My Service Canada Account, first-time users must have a Personal Access Code. If you do not have a Personal Access Code, you may apply for one online. Your Personal Access Code will be mailed to you within 5 to 10 business days after you make your request.

First-time users must have a Personal Access Code, which you can apply for online. Once you have your Personal Access Code, you have to register for My Service Canada Account. You will need to create a user ID and password during the registration process – this is called Access Key. If you already have an epass, you will not need to switch to Access Key. You have to enter your information on the Access Key login page. On return visits, you will only need to enter your Access Key user ID and password to access My Service Canada Account.

For more information on the registration process and to use these and other online services, go to My Service Canada Account.

NOTE: The Personal Access Code is different from one you might have from the Canada Revenue Agency.

I cannot access My Service Canada Account. Why not?

We are completing system maintenance on My Service Canada Account online services. Some users may experience some technical difficulties while using this service. We apologize for the inconvenience.

Since 2009, new technical requirements have to be met in order to successfully access My Service Canada Account. To ensure that you have uninterrupted access to My Service Canada Account, please review our notice on the minimum computer requirements and make any necessary updates to your computer.

In order to use My Service Canada Account, you must have cookies enabled in your browser. If cookies are disabled in your browser's security settings, you'll have trouble signing in and will not be able to use this service. If you are unsure about whether cookies are enabled on your computer, see the Enabling Cookies section.

Still having trouble? Please refer to the My Service Canada Account Frequently Asked Questions.

Can I still get my tax slip(s) in the mail?

Yes, you will still get your tax slip in the mail unless you choose to stop the mailing of your tax information slips for future years. You can choose to stop the mailing of future tax information slips by using the Tax Slips Online service, or you may contact us.

Each year, we begin mailing T4 and NR4 tax information slips in mid-to late January. Through our Tax Slips Online service, you can view and/or print your tax information slips as early as February 1.

Accessing your T4 and/or NR4 tax slips earlier allows you to complete your yearly income tax return earlier since it is faster than regular mail delivery in most cases. Viewing and printing your T4 and/or NR4 tax slips using the TISO service is a reliable and convenient option and saves money too!

We offer the Tax Slips Online service to make it easier for you to complete your annual tax return.


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2011 T4 and NR4 Tax Information Slips

What type of tax information slip will I receive?

You will receive a T4 tax information slip for each benefit you receive (a T4A(P) slip for CPP and/or a T4A(OAS) slip for OAS). If you receive both OAS and CPP, you will receive two T4 tax information slips.

If you live outside Canada and receive OAS or CPP benefits, you will receive NR4 tax slips (a NR4 slip for CPP and/or a NR4-OAS slip for OAS).

If you receive a CPP Disability benefit, you will get either a T4 or an NR4 tax slip, depending on whether you live in Canada or abroad.

Your tax information slips are sent with a newsletter that is related to your specific benefits. If you are getting your T4 or NR4 tax information slips online, and have asked us to stop mailing these slips to you, you can still view the newsletter by selecting the appropriate link below.

Why did I receive two T4s in the same envelope?

If you received both OAS and CPP benefits in 2011, then you probably received two T4s in the same envelope (a T4A(P) slip for CPP and a T4A(OAS) slip for OAS). Combining the two T4s in one envelope saves tax dollars for Canadians. Some clients may receive their two T4s separately. Because the OAS and CPP client accounts are separate, there may be slight differences that prevent us from combining the T4s.

How do I know which T4 is which?

The OAS T4 is yellow and the CPP T4 is pink. Both are clearly identified in bold letters in the upper right corner of the tax information slip.

Why does my name appear differently on my OAS and CPP T4s?

Because your OAS and CPP accounts are separate and organized in a different manner, your name may look different in each.

Why has the address on my OAS/CPP T4 been changed from French to English (or vice versa)?

We put our OAS and CPP mailing lists through a process that standardizes the way the addresses are written. This helps Canada Post deliver your tax information slips faster. It also saves taxpayers money, as we can take advantage of special Canada Post discounts.

The addressing standard requires that all addresses comply with the language standards provided to Canada Post by the province or municipality where you live. As a result, some addresses were changed from English to French, and some others from French to English.

Please note that only the language of your address has changed. We will continue to correspond with you in the language of your choice.

Can I change my address back to its original language?

Yes. If you want to change your address, please contact us.

What if I need a duplicate tax information slip or my T4/NR4 is incorrect?

If you have Internet access, you can view and print a duplicate of your tax information slip by using the Tax Slips Online service. You must have a Personal Access Code to access this service.

To correct information on your tax information slip or to request a duplicate T4/NR4, contact us.

Why did I receive both a T4 and NR4 tax information slip?

You will receive an NR4 tax slip for the period when you lived outside Canada during the tax year. Your T4 tax slip covers the period when you lived in Canada during the tax year.

Do I have options for filing my tax return?

Yes. The Canada Revenue Agency offers seniors the option to file tax returns by phone using TELEFILE service for seniors or by using NETFILE. For additional information on how you can file your Income Tax and Benefit Return, visit the Individuals section of the Canada Revenue Agency Web site, or call 1-800-959-8281..

I need help completing my income tax return. Who can I contact?

The Community Volunteer Tax Program can help most low-income Canadians with simple tax situations. For information about this program, visit the Community Volunteer Income Tax Program section of the Canada Revenue Agency Web site, or call 1-800-959-8281.


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Canada Pension Plan (CPP) and Old Age Security (OAS)

I have heard that there are ongoing changes to the Canada Pension Plan (CPP). Where can I get more information on how these changes may affect me?

Canadians are living longer and healthier lives, and the transition from work to retirement is increasingly diverse. The Canada Pension Plan (CPP) is adapting to better reflect how Canadians choose to live, work, and retire. The changes resulted from a review of the CPP that federal, provincial and territorial Finance ministers completed in 2009. Changes will gradually be introduced from 2011 to 2016. For more information on how these changes may affect you, visit Changes to the Canada Pension Plan (CPP).

I would like to know more about the new Canada Pension Plan and Old Age Security Act administrative penalties and disclosure policy. Where can I get more information?

To know more about the new Canada Pension Plan and Old Age Security Act administrative penalties and disclosure policy, visit Penalties, Interest, and Disclosure Policy.

Can I arrange for monthly income tax deductions from my OAS and CPP benefits?

Yes. You can arrange to have income tax deducted from your monthly OAS and CPP benefits. This way, you will have your deductions spread over your monthly pension payments instead of paying a lump sum at tax time. For further information please contact us.

As a Canadian citizen currently living outside of Canada, can I apply for an OAS Pension?

You may be entitled to an OAS pension provided you are 65 or over and have lived in Canada for at least 20 years after reaching age 18. If you have not lived in Canada for 20 years after reaching age 18 but have lived or worked in a country with which Canada has a social security agreement, periods of coverage in that country may be used to help you qualify for an OAS pension.


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Canada Pension Plan (CPP) Disability Benefits

I am receiving a Canada Pension Plan (CPP) Disability benefit and I would like to try to return to work. How much can I earn this year (2012) before contacting you?

You can earn up to $5,000 in 2012 before you need to contact us (gross income before taxes whether you were employed or self-employed). This is not a point at which benefits are stopped; it is rather an opportunity to talk with Service Canada staff who can provide support and services to help you continue working if you are able.

Once you begin working regularly, you may participate in a three-month work trial with no change in your CPP Disability benefits. If you are still working regularly after three months, your benefits will eventually stop. At that point, we will provide you with an information package explaining how to have your benefits restarted, should your medical condition worsen.

I would like to volunteer or take some courses. Do I have to tell the CPP about my volunteer or school activities?

No. You do not need to report volunteer work or courses. We encourage you to remain active in your community. Your CPP Disability benefits will continue while you do volunteer work or take courses. Once you earn a certificate or diploma, please contact us. This is an opportunity to talk about additional assistance if you are able to return to work on a regular basis.

I have a recurring medical condition and plan on returning to work. Must I reapply for CPP Disability benefits if I cannot continue working?

No. You can ask to have your CPP Disability benefits restarted if you are under age 65 and cannot continue working because your disability recurs within two years of stopping your benefits. Your CPPD children's benefits will also be restarted if your children remain eligible.

What happens to my CPP Disability benefit when I turn 65?

Once you turn 65, your CPP Disability benefit will automatically change to a CPP retirement pension. You will not need to apply. The retirement pension will likely be less than your disability benefit. However, you can also apply for the OAS pension and, depending on your income, the Guaranteed Income Supplement.


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Benefits, services and tax savings opportunities

I read about enhancements to the Guaranteed Income Supplement, Allowance and Allowance for the Survivor. Where can I find more information?

On June 6, 2011, the Government of Canada introduced a new measure in the Budget to enhance the Guaranteed Income Supplement (GIS), the Allowance (ALW), and the Allowance for the Survivor (ALWS) for seniors with little or no income other than these benefits.

Eligible seniors will receive additional annual benefits of up to $600 for single seniors and $840 for couples. Single recipients with an annual income of $2,000 or less, excluding OAS benefits, and couples with an annual income of $4,000 or less, will receive the full increase.

The increase came into effect on July 1, 2011 and is being included in the regular monthly payments.

Recipients who are eligible will have their GIS or Allowance benefits automatically adjusted to reflect the change.

Where can I find more information about the Age Amount for the 2011 fiscal year?

The Age Amount was increased to provide tax relief to low-and middle-income seniors. This exemption increase applies to employment income and not to self-employment income. For more information about the increase in the Age Credit amount, visit Seniors section of the Canada Revenue Agency Web site, or call 1-800-959-8281.

I have heard that Canadians can take advantage of the Tax-Free Savings Account (TFSA). Where can I get more information?

The TFSA is a registered general-purpose savings vehicle that allows Canadians to earn tax-free investment income. Any income you earn within a TFSA and any withdrawals you make from it do not affect your eligibility for federal income-tested benefits and tax credits. For more information, visit the Tax-Free Savings Account section of the Canada Revenue Agency Web site, or call 1-800-959-8281.

I read about pension income splitting. Where can I find more information?

Couples can split their pension income to reduce their combined personal income taxes. For information about pension income splitting, visit the Seniors section of the Canada Revenue Agency Web site, or call 1-800-959-8281.