Old Age Security and the Canada Pension Plan - T4

February 2005

• Catalogue number ISPB 121-02-05E
• Printable version in PDF format (285 kb, 3 pages). To download and print PDF files, you will need the free Adobe Acrobat Reader. 

• Why wait to receive your tax slips by mail? Get them online!
• Old Age Security benefits for seniors with a low income
• Renew your benefits by filing an income tax return
• Income tax deductions for OAS and CPP recipients
• Need a hand completing your income tax return?
• International benefits
• Getting the most from the Canada Pension Plan
• New Horizons for Seniors
• Be sure to tell us if...
• Contact us

Canada's retirement income system is internationally recognized as among the best in the world. The Government of Canada continues to adapt its services and programs to better serve the evolving needs of Canadians. Read on to find out if you are receiving all of the benefits to which you are entitled.

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

Social Development Canada's online Tax Information Slips service lets you access your Old Age Security (OAS) and Canada Pension Plan (CPP) tax slips earlier, allowing you to file your income tax sooner. Your tax information slips are available online as early as February 1^st!

This secure service is now also available if you receive your OAS or CPP benefit as a result of a social security agreement with another country.

The Tax Information Slips service is found at www.sdc.gc.ca under "E-Services".

It allows you to:

• view and print your OAS and CPP tax slips directly from the Internet for your income tax return
• view and print your OAS and CPP tax slips from last year *
• notify us online if you wish to stop receiving your OAS and CPP tax slips by mail

Remember that you will need your access code each time you use this service. The code is located on the upper right corner of your enclosed tax information slip. Keep this top portion of your tax slip to keep your access code safe and secure. If this service was available to you in 2004, you can also use the access code found on last year's tax slip.

This service is part of Social Development Canada's commitment to enhance our services and reduce costs by delivering services online. Visit "E-Services" at www.sdc.gc.ca to learn more.

* You will be able to view last year's tax slips only if this service was available to you in 2004. Return to text

Note: The Tax Information Slips online service is not yet available to you if you are between 18 and 25 years of age and receive a CPP children's benefit. In this case, an access code will not appear on your tax slip.

Old Age Security benefits for seniors with a low income

Most people over 65 in Canada qualify for the Old Age Security (OAS) pension. If you have a low income, you may qualify for other benefits from the Old Age Security program through the:

• Guaranteed Income Supplement (GIS) for OAS pensioners;
• Allowance for 60- to 64-year-old spouses/common-law partners of GIS recipients; or
• Allowance for the survivor for 60- to 64-year-old widowed spouses/common-law partners.

These benefits are based on income and marital status. They are not automatic; you must apply for them.

If you're single and your annual income is less than $13,464 (including all sources of foreign income, but not counting your OAS pension), you may qualify for the GIS. The allowable income level is higher for couples.

Keep in mind that if you did not qualify for GIS in a previous year, you may qualify now. GIS eligibility is based on yearly income and the allowable income level can increase with changes in the Consumer Price Index.

Unsure if you are eligible for the GIS? Please contact us.

Renew your benefits by filing an income tax return

You must renew your GIS, Allowance or Allowance for the survivor benefit every year. Your application is done automatically if you file your income tax return by April 30. If you don't file a return, you must complete an application form.

Income tax deductions for OAS and CPP recipients

If you live in Canada, you can call 1 800 277-9914 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.

Need a hand completing your income tax return?

The Community Volunteer Income Tax Program of the Canada Revenue Agency can help most low-income Canadians with simple tax situations complete their returns. This service is free.

By phone: 1 800 959-8281

Online: www.cra.gc.ca/volunteer

Do you want to file your tax return over the phone? Use TELEFILE at 1 800 959-1110. You can also file online, using NETFILE at www.netfile.gc.ca.

International benefits

Canada has social security agreements with 46 countries. If you lived or worked in another country, you or your family may be eligible for old age, retirement, disability or survivor benefits from that country, from Canada, or from both.

By phone:
    1 800 277-9914
    1 800 255-4786 (TTY)

Online:    www.sdc.gc.ca

From outside Canada or the U.S.:

By phone:    1 613 957-1954

By mail:
    International Operations
    Income Security Programs
    Social Development Canada
    Ottawa ON  K1A 0L4
    Canada

Getting the most from the Canada Pension Plan

The CPP pays retirement, survivor, death and disability benefits to those who qualify.

• If you are widowed...
  The CPP offers a lump-sum death benefit to the estate of the contributor. Widowed spouses/common-law partners of CPP contributors can get monthly survivor benefits. Dependent children up to the age of 25 are also eligible.
  
  
• If you are separated, divorced or your common-law relationship has ended...
  CPP contributions made by you or your spouse/common-law partner during your marriage or common-law relationship can be divided equally after divorce or separation.
  
  
• If you are married or in a common-law relationship...
  You and your spouse/common-law partner can apply to share your CPP retirement pensions if you are both 60 or over. This could result in income tax savings.
  
  
• If you have children...
  If your children were born after December 31, 1958, you may be able to increase your benefits by applying for the child rearing drop-out provision. This provision recognizes the time you spent out of the workforce while raising children under the age of seven. If this is your situation, be sure to apply.

Remember, if you have questions about whether you are eligible for any of these benefits, contact us and we will review your file free of charge.

New Horizons for Seniors

The New Horizons for Seniors program encourages seniors to use their skills, experience and knowledge to contribute to their communities and reduce their risk of isolation. By funding projects that promote seniors' participation in building vibrant and inclusive communities, New Horizons furthers our commitment to active living and dignity for seniors. Learn more by visiting www.sdc.gc.ca.

Be sure to tell us if...

• you move — we'll need your new address
• your spouse/common-law partner or family member who receives an OAS or CPP benefit dies
• your marital status changes while you are receiving the GIS, Allowance or Allowance for the survivor
• you leave Canada for more than six months while receiving OAS, GIS, Allowance or Allowance for the survivor benefits
• a child for whom you receive a CPP benefit is no longer in your care

Contact us

1 800 277-9914*
1 800 255-4786 (TTY)

Social Development Canada
P.O. Box 8522
Ottawa ON
K1G 3H9
Canada

On the Internet or by email: www.sdc.gc.ca

* If you contact us by telephone or by mail, please remember to give us your social insurance number. Do not send us personal information by email. Return to text