Taxation and your CPP disability benefits

Are my CPP disability benefits taxable?

Yes. CPP disability benefits are taxable income.

You can ask Service Canada to deduct income tax from your monthly benefit. Contact us for more information.

Note: If you are a non-resident of Canada for income tax purposes, your CPP payment may be subject to non-resident tax up to a maximum of 25% of the gross benefit amount. The tax rate depends on the country where you live. If your income is low, you can apply to have the rate reduced.

When do I pay the income tax on my CPP disability benefits?

If you live in Canada or the United States and you have tax-related questions, call 1-800-959-8281. If you have a hearing or speech impairment and use a teletypewriter (TTY), call 1-800-665-0354.

For international tax enquiries (including non-resident enquiries), call the International Tax Services Office at:

From Canada and the United States: 1-800-267-5177

If you have a hearing or speech impairment and use a teletypewriter (TTY): 1-800-665-0354

From all other countries: 613-952-3741 (collect calls accepted)

Or write to:

International Tax Services Office
Canada Revenue Agency
PO Box 9769, Station T
Ottawa ON  K1G 3Y4
CANADA

How do I include CPP disability benefit information on my tax return?

Early each year, you will receive a T4A(P) tax information slip (or an NR4 information slip if you are a non-resident of Canada) showing the amount of CPP payments you received during the previous year. You should use the information on this T4A(P) or NR4 tax slip to help calculate your income tax, and submit the slip with your income tax return.

Can I get my T4A(P) and NR4 tax information slips online?

Yes. You can use My Service Canada Account to:

  • view your CPP and Old Age Security tax information slips on the Internet and print them for your income tax return; and
  • notify us online if you wish to stop receiving your CPP and Old Age Security tax information slips by mail.

For more information on how to access the service, see "Using My Service Canada Account ".