Line 13000 - Other income (2024)

Reportany taxable income that has not been or should not be reported anywhere else on the return. Specify the type of income you are reporting in the space provided on line 13000 of your return.

Attach a note to your paper return if you have more than one type of income. Specify each type of income you are reporting.

Report taxable scholarships, fellowships, bursaries and artists' project grants on line 13010 of your return.

To find out if an amount is taxable, see Amounts that are not reported or taxed, orcontact the CRA.

Some types of other income are shown on aT4A slip,T4RIF sliporT3 slip.

Lump-sum payments

Report lump-sum payments from a pension or a deferred profit sharing plan (DPSP) that you received when you left a plan.

If you received a lump-sum payment in 2023that included amounts that you earned in previous years, you have to report the whole payment on line 13000 of your 2023 return.

Generally, these amounts are reported on line 13000 of your return; however, if you are reporting a lump-sum payment from a specified pension plan (SPP) or a money purchase registered pension plan, see the retirement income summary table to find out how to report these amounts.

Retroactive lump-sum payments

If you received a lump-sum payment of eligible income in 2023, parts of which were for previous years after 1977, you must report the whole payment on the appropriate line of your 2023 return. These amounts are shown on a completed Form T1198, Statement of Qualifying Retroactive Lump-Sum Payment, provided by the payer.

You can ask the CRA to tax the parts from previous years as if you received them in those years. The CRA can apply this calculation to the parts that relate to years that you were resident in Canada if the total of those parts is $3,000 or more (not including interest) and the result of the calculation is better for you. The CRA will tell you the result on your notice of assessment or reassessment.

Completing your tax return

Report on line 13000of your return the amount frombox 018 of your T4A slipand box 22 of your T3 slip.

Death benefits (other than CPP or QPP death benefits)

A death benefit is an amount that you receive on or after an employee's death in recognition of their service in an office or employment.

Death benefits (other than those from CPP or QPP) are shown in box 106 of your T4A slipor box26 of your T3 slip.

You may not have to pay tax on up to$10,000 of the benefit amount that you received. If you are the only one to receive a death benefit, report the amount you receive that is more than$10,000. Even if you do not receive the full death benefit in one year, the total tax-free amount for all years cannot be more than $10,000.

To find out what to report if you and another individual both received a death benefit for the same person, see archived Interpretation Bulletin IT-508R, Death Benefits.

Completing your tax return

Reporton line 13000of your return the total of the amounts frombox 106 of your T4A slips and box 26 of your T3 slipsminusany exemption, up to a maximum of $10,000.

CPP or QPP death benefits

If you received a CPP or QPP death benefit as the beneficiary of the deceased person’s estate, report the amount on line 13000 of your return unless a T3 Trust Income Tax and Information Return is being filed for the estate.

The CPP or QPP death benefit is shown in box 18 of the T4A(P) slip.

Other kinds of income

Report the following income on line 13000 of your return:

• Apprenticeship Incentive Grant, Apprenticeship Incentive Grant for Women, or Apprenticeship Completion Grant frombox 130 of your T4A slip (for more information, go to Apprenticeship Incentive Grant, see Guide P105, Students and Income Tax, or call 1-866-742-3644)
• amounts distributed from a retirement compensation arrangement (RCA) from your T4A-RCA slip(for more information, see the back of your slip)
• training allowances or any other amount frombox 028 of your T4A slip(other than amounts already noted for line 13000 and line 10400, line 11500and line 12500 of the return)
• payments from a trust frombox 26 of your T3 slip
• payments from a registered education savings plan (RESP) frombox 040 (see line 41800) or box 042 of your T4A slip)
• certain annuity payments(see line 11500)
• certain payments from a tax-free savings account (TFSA) frombox 134 of your T4A slip
• certain amounts from a registered retirement income fund (RRIF) frombox 22of your T4RIF slip

• grant amounts paid to you as a result of taking time away from work to cope with the death or disappearance of your child because of an offence or probable offence under the Criminal Code (frombox 136 of your T4A slip)
• PRPPincome frombox 194 of your T4A slipif you were under 65 years of age and you did not receive this income upon the death of your spouse or common-law partner
• retiring allowances from box 66 and box67 of your T4 slip and any retiring allowance from box 26 of your T3 slip
• income from the disposition of Canadian Resource Property or negative balance(s) of the resource pools calculated at the end of the year in Section II on Form T1229, Statement of Resource Expenses and Depletion Allowance

Completing your tax return

Reporton line 13000of your return the total of all of your other income types. In the space to the left of line 13000, specify the type of income you are reporting.

If you have more than one type of income, attach a note to your paper return giving the details.

Forms and publications

• Income Tax Package
• Pamphlet P119, When You Retire
• Guide T4040, RRSPs and Other Registered Plans for Retirement
• Form T1198, Statement of Qualifying Retroactive Lump-Sum Payment
• Income Tax Folio S2-F1-C2, Retiring Allowances
• Interpretation Bulletin IT-508R ARCHIVED, Death Benefits

Related topics

• What to do when someone has died
• Registered Education Savings Plans (RESPs)
• Transferring retiring allowances (severance pay)
• Taxes when you retire or turn 65 years old
• RRSPs and related plans
• Qualifying retroactive lump-sum payments
• Line 10400– Other employment income
• Line 11500– Other pensions and superannuation
• Line 20800 – RRSP deduction
• Line 23200– Other deductions
• Line 41800– Special taxes