Survivor Benefits - Canada Pension Plan
Appealing a decision
What can I do 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 to a review tribunal within 90 days of receiving the decision.
Protecting your information
Who can see the information on my CPP file?
Your information is protected by 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 to administer the CPP or to administer a federal or provincial law. It may also be made available 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 Treasury Board publication Info Source: Sources of Federal Government Information and forms to request the information in government offices, public libraries, and federal constituency offices. If you live outside Canada, these publications may be available at Canadian embassies and 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, you may ask us to deduct tax from your monthly benefit. Contact us for more information.
If you do not request monthly tax deductions, you may have to pay income tax in quarterly instalments. For more information, contact a tax services office of the Canada Revenue Agency.
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 normally 25 percent. If you have tax-related questions, call the International Tax Services Office of the Canada Revenue Agency at 1 800 267-3395 (from Canada and the US) or 613 952-2344 (from 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 information to complete your income tax form and must include it with your tax return.
For your convenience, it is now possible to view your tax information slips online. This allows you to print them and file your income tax when you are ready, without waiting for them to arrive in the mail.
To do this, you will need to register for a personal access code at servicecanada.gc.ca. This code will give you access to a number of government services, and will allow you to view the current OAS and CPP rates or change your personal information online. Please note that the new personal access code replaces the access code provided on last year's tax slips-the old codes are no longer valid.
