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Old Age Security (OAS) and Canada Pension Plan (CPP) T4/NR4 Tax Information Slips - Frequently Asked Questions

Introduction

Old Age Security (OAS) and Canada Pension Plan (CPP) T4/NR4 tax information slips are mailed in January 2009. These tax information slips are for your 2008 income tax return. If you do not receive them by February 28, 2009, please contact us. Note: Your tax information slips are available online as early as February 2, 2009.

T4

If you live in Canada and receive OAS and/or CPP benefits, you will receive a T4 tax information slip.

NR4

NR4 and NR4-OAS slips are tax information slips for CPP and OAS recipients living outside Canada. You must include these slips when filing your Canadian Income Tax and Benefit Return. You also need them to calculate your income if you must report your OAS and CPP benefits as part of a tax return for another country.

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

Within the My Service Canada Account website, you can use the Tax Information Slips online service to access your OAS and CPP T4 and NR4 tax information slips earlier, and file your income tax sooner. Your tax information slips are available online as early as February 2, 2009.

This online service allows you to view and print copies of your OAS, CPP and Employment Insurance tax information slips. You can submit these copies with your Canada Revenue Agency Income Tax and Benefit Return.

To access the Tax Information Slips online service, you will need a Personal Access Code. You can apply for a Personal Access Code online from the My Service Canada Account Web site.

Frequently Asked Questions

My Service Canada Account:

2008 T4 and NR4 tax information slips:

Canada Pension Plan (CPP) Disability Benefits

My Service Canada Account

What is My Service Canada Account?

My Service Canada Account is a website that provides you with a single point of access to services related to:

  • Employment Insurance (EI)
  • Old Age Security (OAS)
  • Canada Pension Plan (CPP)

Among the services offered is the ability to view and update your EI, OAS, and CPP information online. You will need to apply for a Personal Access Code (CPP and OAS) to access some of these services.

NOTE: If you reside oustide of Canada, you cannot change your address online via My Service Canada Account. This must be done either by mail or by telephone.

How do I access the personalized services in My Service Canada Account?

To access Service Canada's online service called My Service Canada Account, you will need to register for a Government of Canada epass user ID and password as well as obtain a Personal Access Code. Once you have registered, you can access your online account any time simply by providing your epass user ID and password.

For more information on the registration process and to use these and other online services, visit Service Canada and select "Access My Service Canada Account."

NOTE: The Personal Access Code is different from one you might have from the Canada Revenue Agency.

How come I cannot access My Service Canada Account?

As of January 18, 2009 new technical requirements have to be met in order to successfully access My Service Canada Account. To ensure that you have uninterrupted access to My Service Canada Account, please review our notice on the minimum computer requirements and make any necessary updates to your computer.

Can I still get my tax slip in the mail?

Yes, you will still get your tax slip in the mail unless you choose to stop the mailing of your tax information slips for future years. You can choose to stop the mailing of future tax information slips by using the Tax Information Slips online service.

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2008 T4 and NR4 tax information slips

What type of T4 will I receive?

You will receive a T4 tax information slips for each benefit you receive. If you receive both OAS and CPP, you will receive two T4 tax information slips.

If you live outside Canada and receive OAS or CPP benefits, you will receive NR4 tax slips.

If you receive a CPP disability benefit, you will get either a T4 or an NR4 tax slip, depending on whether you live in Canada or abroad.

Your tax information slips are sent with information inserts related to your benefits. If you are getting your T4 or NR4 tax information slips online, and have asked us to stop mailing your tax information slips to you, you can still view these information inserts by selecting the links below. If you receive a CPP Disability benefit, you can view the disability newsletter, Staying in Touch.

Why did I receive two T4s in the same envelope?

If you received both OAS and CPP benefits in 2008, then you probably received two T4s in the same envelope. Combining the two T4s in one envelope saves tax dollars for Canadians. Some clients may receive their two T4s separately. Because the OAS and CPP client accounts are separate, there may be slight differences that prevent us from combining the T4s.

How do I know which T4 is which?

The OAS T4 is yellow and the CPP T4 is pink. Both are clearly identified in the bold letters in the upper right corner of the tax information slip.

Why does my name appear differently on my OAS and CPP T4s?

Because your OAS and CPP accounts are separate and organized in a different manner, your name may look different in each.

Why has the address on my OAS/CPP T4 been changed from French to English (or vice versa)?

We put our OAS and CPP mailing list through a process that standardizes the way the addresses are written. This helps Canada Post deliver our cheques and statements faster. It also saves taxpayers money as we can take advantage of special Canada Post discounts.

The addressing standard requires that all addresses comply with the language standards provided to Canada Post by the province or municipality where you live. As a result, some addresses were changed from English to French, and some others from French to English. Please note that only the language of your address has changed. We will continue to correspond with you in the language of your choice.

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Can I change my address back to its original language?

Yes. If you want to change your address, please contact us.

What if I need a duplicate tax slip or my T4/NR4 is incorrect?

If you have Internet access, you can view and print a duplicate using the Tax Information Slips online service. You must have a Personal Access Code to log in to this service. You can apply for a Personal Access Code online by selecting Access My Service Canada Account from the Online Services section of the Service Canada home page.

To correct information on your tax information slip or to request a duplicate T4/NR4, contact us.

Why did I receive both a T4 and an NR4 tax information slip?

You will receive an NR4 tax slip for the period when you lived outside Canada during the tax year. Your T4 tax slip covers the period when you lived in Canada during the tax year.

Do I have options for filing my tax return?

Yes. The Canada Revenue Agency offers seniors the option to file tax returns by phone using TELEFILE service for seniors or by using NETFILE. For additional information on how you can file your Income Tax and Benefit Return, you can also visit the Canada Revenue Agency website at www.cra.gc.ca/individuals or contact them by telephone at 1‑800‑959‑8281.

I read about the Guaranteed Income Supplement (GIS) maximum exemption amount for employment income being increased. Where can I find more information?

The Guaranteed Income Supplement (GIS) maximum exemption amount for employment income has been increased to $3,500 from $500. For information about the GIS please contact us.

I read about pension income splitting. Where can I find more information?

Couples can split their pension income to reduce their combined personal income taxes. For information about pension income splitting, contact the Canada Revenue Agency. You can visit their website at www.cra.gc.ca/seniors. They can also be reached by telephone at 1‑800‑959‑8281.

I have heard that seniors and pensioners can take advantage of the new Tax-Free Savings Account (TFSA). Where can I get more information?

The TFSA provides seniors with an effective means to save in retirement, even after they are required to convert their registered retirement savings into a Registered Retirement Income Fund (RRIF). For more information, contact the Canada Revenue Agency. You can visit their website at www.cra.gc.ca/seniors. They can also be reached by telephone at 1‑800‑959‑8281.

I need help completing my income tax return. Who can I contact?

The Community Volunteer Tax Program can help most low-income Canadians with simple tax situations. For information about this program, you should contact the Canada Revenue Agency. They can be reached by telephone at 1‑800‑959‑8281. You can also visit their website at www.cra-arc.gc.ca/volunteer.

Can I arrange for monthly income tax deductions from my OAS and CPP benefits?

Yes. You can arrrange 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. For further information please contact us.

Can I have my OAS and/or CPP benefits file reviewed free of charge?

Yes. Service Canada will review your file free of charge. For further information please contact us.

As a Canadian citizen currently living outside of Canada, can I apply for an Old Age Security Pension?

You may be entitled to an Old Age Security pension provided you are 65 or over and have lived in Canada for at least 20 years after reaching age 18. If you have not lived in Canada for 20 years after reaching age 18 but have lived or worked in a country with which Canada has a social security agreement, periods of coverage in that country may be used to help you qualify for an Old Age pension.

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Canada Pension Plan (CPP) Disability Benefits

I am receiving a Canada Pension Plan (CPP) disability benefit. How much am I allowed to earn this year (2009)?

You can earn up to $4,600 in 2009 before you need to contact us (gross income before taxes whether you were employed or self-employed). This is not a point at which benefits are stopped; it is an opportunity to talk with Service Canada staff who provide support and services to help you continue working if you are able.

I would like to volunteer or take some courses. Do I have to tell the CPP about my volunteer or school activities?

No. You do not need to report volunteer work or courses. We encourage you to remain active in your community. Your CPP disability benefits will continue while you do volunteer work or take courses. Once you earn a certificate or diploma, please contact us. This is an opportunity to talk about additional assistance if you want to return to work on a regular basis.

I have a recurring medical condition and plan on returning to work. Must I reapply for benefits if I cannot continue working?

No. Just tell us when earnings from your return to work reach $4,600 in 2009 (gross income before taxes). We will be in contact for the next several months to offer support, and once we confirm that you are able to continue working regularly, your benefits will eventually stop. At that point, we will provide you with an information package explaining how to have your benefits restarted, should this become necessary. If within two years of stopping your benefits, your disability recurs and you can't continue working, you may ask to have your CPP Disability benefits quickly restarted.

Will my disability benefit change once I turn 65?

Yes. At age 65 we will automatically change your CPP disability benefit to a CPP retirement pension. The retirement pension will likely be less than your disability benefit. However, you can also apply for the Old Age Security pension and, depending on your income, the Guaranteed Income Supplement.