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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 in January 2010. These tax information slips are for your 2009 income tax return. If you do not receive them by February 28, 2010, please contact us.

T4 Tax Information Slip and Information Sheet

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

Included with your Tax information slip(s) is an information sheet providing you with an update on OAS and CPP programs as well as other government services, initiatives and measures of interest to you.

NR4 Tax Information Slip and Information Sheet

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 tax information slip(s) is an information sheet providing you with an update on OAS and CPP programs.

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 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, 2010.

This online service allows you to view and print 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 on-line service.

Frequently Asked Questions

My Service Canada Account:

2009 T4 and NR4 Tax Information Slips:

Canada Pension Plan (CPP) Disability Benefits

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.

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.

Once you have your Personal Access Code, you need to register for My Service Canada Account. You will need to create a User ID and Password during the registration process – this is called an epass. If you already have an epass, you will not need to get a new one. You have to enter your information on the epass login page. On return visits, you will only need to enter your epass 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."

I cannot access My Service Canada Account. How come?

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.

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.

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2009 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. 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.

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 an information sheet related to your 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 information sheet by selecting the appropriate information sheet links below. If you receive a CPP Disability benefit, you can view the disability newsletter, Staying in Touch.

Why did I receive two T4s in the same envelope?

If you received both OAS and CPP benefits in 2009, then you probably received two T4s in the same envelope. 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.

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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 Canada Revenue Agency Web site at www.cra.gc.ca/individuals or call 1-800-959-8281.

I read about the Guaranteed Income Supplement, Allowance and Allowance for the Survivor maximum exemption amount for employment income being increased to $3,500. Where can I find more information?

The Guaranteed Income Supplement, Allowance and Allowance for the Survivor maximum exemption amount for employment income is $3,500. This means that you can earn up to $3,500 in employment income without having your income-tested benefits reduced. For information about this, please contact us.

I read about the $1,000 increase in the Age Credit amount for the 2009 fiscal year. Where can I find more information?

The Age Credit amount was increased by $1,000 to provide tax relief to low-and middle-income seniors. This means additional annual tax savings of up to $150. For more information about the increase in the Age Credit amount, visit the Canada Revenue Agency Web site at www.cra.gc.ca/seniors, 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 on tax-related measures, visit the Canada Revenue Agency Web site at www.cra.gc.ca/tfsa/, 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 Canada Revenue Agency Web site at www.cra.gc.ca/seniors, 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 Canada Revenue Agency Web site at www.cra-arc.gc.ca/volunteer, or call 1-800-959-8281.

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.

To ensure that I am getting the most out of my OAS and CPP, can I have my file reviewed free of charge?

Yes. Service Canada will review your file free of charge. 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. How much am I allowed to earn this year (2010)?

You can earn up to $4,700 in 2010 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 provide support and services to help you continue working if you are able.

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 want to return to work on a regular basis.

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

No. Just tell us when earnings from your return to work reach $4,700 in 2010 (gross income before taxes). We will be in contact for the next several months to offer support, and if we confirm that you are able to continue working regularly, your benefits will eventually stop. At that point, we will provide you with an information package explaining how to have your benefits restarted, should this become necessary. If within two years of stopping your benefits, your disability recurs and you cannot continue working, you may ask to have your CPP Disability benefits quickly restarted.

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.