119 – Québec Pension Plan (QPP) or Canada Pension Plan (CPP) benefits

If, under either the QPP or the CPP, you received a retirement, disability, surviving spouse's or orphan's pension, or a pension for a disabled person's child, enter on line 119 the amount shown in this respect in box C of your RL-2 slip (or on your T4A(P) slip, if you did not receive an RL-2 slip).

Orphan's pension or pension for a disabled person's child

A pension paid for an orphan or for the child of a disabled person is part of the child's income, even if you received it.

Death benefit

Do not include a death benefit in the income of the deceased. The amount of the benefit must be reported in the Trust Income Tax Return (form TP-646-V), regardless of to whom the cheque was made payable. However, if the death benefit is the only income to be reported in the trust return, the return need not be filed; instead, each beneficiary of the succession must include his or her share of the death benefit in his or her income. If you are a beneficiary, enter such an amount on line 154 of your income tax return and enter “08” in box 153.  

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