Canada Pension Plan Disability Benefits
Appealing a decision
What if I do not understand or if I disagree with a CPP decision that affects me?
If you do not understand a decision, you should ask the CPP to explain it.
If you are dissatisfied, you can ask the CPP to reconsider the decision. If you are still dissatisfied after reconsideration, you may appeal.
Protecting your information
Who can see the information on my CPP file?
Your information is protected by the Canada Pension Plan, the Access to Information Act and the Privacy Act. Information may be made available to a federal or provincial institution or to a non-governmental organization if necessary as part of the administration of the CPP. Information may also be made available to specified federal departments or provincial institutions to administer a federal or provincial law, or to foreign institutions under a social security agreement.
Can I see the information on my file?
Yes. You can see and obtain a copy of any information about you in a federal government file. You can obtain the forms to request this information and the Treasury Board publication Info Source: Sources of Federal Government Information in government offices, public libraries and federal constituency offices. If you live outside Canada, these publications may be available at Canadian embassies or consulates. They are also available from the Treasury Board Secretariat online at www.tbs.gc.ca.
Taxation and your CPP benefits
Are my CPP payments taxable?
Yes. CPP payments are taxable income. If you wish, Social Development Canada can deduct income tax each month. If you do not request monthly tax deductions, you may have to pay income tax in quarterly installments. For more information, contact a tax services office of the Canada Revenue Agency at 1 800 959-8281 or at www.cra.gc.ca.
If you live outside Canada and are not considered a Canadian resident for income tax purposes, a non-resident tax is withheld from your monthly CPP payment. The tax rate is 25 percent unless it is reduced or exempted by a tax treaty between Canada and your country of residence. If your income is low, you can apply for a reduction in the withholding rate.
If you have tax-related questions, call the International Tax Services Office of the Canada Revenue Agency at 1 800 267-3395 (Canada and the U.S.), or (613) 952-2344 (all other countries), or send a fax to (613) 941-6905. You can also get copies of many Canadian tax forms and publications from your Canadian embassy or consulate.
Early each year, you receive a T4A(P) slip showing the amount of CPP payments you received the previous year. You need this slip to complete your income tax form and must include it with your tax return.
If you choose, use the Tax Information Slips online service to:
- view and print your CPP and OAS tax information slips from the Internet for your income tax return.
- notify us online if you wish to stop receiving your CPP and OAS tax information slips by mail.
Other publications (available in print and/or online)
Canada Pension Plan
- Booklets
- Annual Report
- Retirement Pension
- Survivor Benefits
- Fact sheets
- The Canada Pension Plan - it's there for workers
- Are you a student between 18 and 25? (on CPP children's benefits)
- Sharing your pension for possible tax savings
- Are you divorced or separated? (on credit splitting)
- Automatic reinstatement of CPP disability benefits
- During your time of loss - Information for survivors
- Do you have children born after December 31, 1958? Call us - we may be able to increase your benefit…
Old Age Security
- Booklets
- Old Age Security Pension
- The Allowance and the Allowance for the Survivor
- Guaranteed Income Supplement
- Fact sheets
- Benefits for Low-income Seniors
- General
- Canada's Retirement Income System
- Overview (of the Canada Pension Plan and Old Age Security programs)
- New Horizons for Seniors Program
Fact sheets on social security agreements are also available at www.sdc.gc.ca.
Contact us
1 800 277-9914 (toll-free)
1 800 255-4786 (if you use a TTY machine)
On the Internet or by email: www.sdc.gc.ca
* Our phone lines are busiest at the beginning and end of the month. If your inquiry can wait, it's best to call at other times. Please have your social insurance number ready.