154 – Other income
On line 154, enter the amount of your other income and in box 153, the number in the list below that corresponds to the source of the income. If your other income is from more than one source, enter the total amount received on line 154, and the number “66” in box 153.
1. Scholarships and bursaries (box O of the RL-1 slip)
If, in 2011, you received scholarships, bursaries or any similar financial assistance (such as a fellowship or a prize for an achievement), enter the amount shown in this respect in box O of your RL-1 slip. The amount is identified by the code “RB” in the “Code (case O)” box of the RL-1 slip. In the case of amounts received under a registered education savings plan (RESP), see point 3(i) below. For research grants, see point 3(j) below.
- Important
- You can claim a deduction on line 295.
2. Income supplement received under a government work-incentive project (box O of the RL-1 slip)
If, in 2011, you received amounts as financial assistance, enter the amount shown in this respect in box O of your RL-1 slip.
If you received assistance for the payment of tuition fees that do not entitle you to an amount for tuition fees (line 384), see “Deduction for assistance received for the payment of tuition fees” in the instructions for line 295.
3. Other income (box O of the RL-1 slip)
The following amounts, shown in box O of your RL-1 slips, must be reported on line 154:
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labour adjustment benefits;
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| (b)
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income assistance payments;
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| (d)
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a retiring allowance. This amount may also be shown in box G-5 of your RL-16 slip or in the centre of the slip after the note “Box G – Retiring allowance” (or “Case G : allocation de retraite”);
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| (e)
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patronage dividends from a cooperative;
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| (f)
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a death benefit paid by an employer on the death of an employee, in recognition of services rendered by the employee in carrying out the duties of an office or employment. This amount may include unused sick-leave credits accumulated by the employee. This benefit, which may be shown in box G-6 of the RL-16 slip, should not be confused with the death benefit paid by the Régie des rentes du Québec. (For information about the death benefit paid by the Régie des rentes, see the instructions for line 119.) For more information, contact us.
If you are the sole beneficiary of a death benefit for a deceased person, you are entitled to an exemption of up to $10,000, whether the benefit is paid to you in one year or over several years. If you are not the sole beneficiary of the benefit, contact us to find out the exemption to which you are entitled. The amount of the exemption to which you are entitled may be shown in box G-7 of the RL-16 slip;
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| (g)
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amounts received under a supplementary unemployment benefit plan;
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| (h)
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amounts received under a retirement compensation arrangement;
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| (i)
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amounts received under a registered education savings plan (RESP). These amounts are identified by the code “RU” in the “Code (case O)” box of the RL-1 slip or in the centre of the RL-1 slip. If the educational assistance payments (EAPs) you received included Québec education savings incentive (QESI) amounts totaling more than the cumulative limit of $3,600, you may have to pay a special tax. See the instructions for line 443.
If you are the subscriber under an RESP, or the spouse, former spouse or heir of the subscriber, and you received accumulated income payments under an RESP, enter the amount of the payments on line 154. Note that you may have to pay a special tax. These amounts are identified by the code “RV” in the “Code (case O)” box of the RL-1 slip or in the centre of the RL-1 slip. See the instructions for line 443;
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| (j)
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the net amount of research grants. To calculate the net amount of a research grant received in 2011, subtract the total of the following expenses (up to the amount of the grant) from the amount shown in this respect in box O of your RL-1 slip:
- expenses incurred in 2010, after you obtained confirmation that you would receive the grant;
- expenses incurred in 2011; and
- expenses incurred in 2012.
These expenses must have been incurred to carry out the research concerned and must not have been used to reduce the amount of a research grant received for a year other than 2011.
You cannot subtract your personal expenses or basic living expenses from the amount of the grant (except travel expenses, which include expenses for meals and lodging). Do not take into account expenses for which you were reimbursed, or expenses that you are deducting elsewhere in your return.
If, in 2011, you incurred expenses respecting a grant that was included in your income for 2010, you can deduct these expenses from your income for 2010, as long as you do not use them to reduce the amount of a grant received in 2011. In this case, complete form TP-1012.B-V, Carry-Back of a Deduction or Tax Credit, and file it separately from your return.
Supporting documents
- Do not enclose your supporting documents, but keep them in case we ask for them.
- Enclose a detailed statement of your expenses.
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| (k)
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the amount of the Apprentice Incentive Grant;
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| (l)
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the amount of the Apprenticeship Completion Grant.
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4. Refund of unused RRSP contributions
If, in 2011, you received a refund of contributions that you made in previous years to your registered retirement savings plan (RRSP) or to a spousal RRSP, enter the amount indicated in this respect in box C or box F of your RL-2 slip. This amount may entitle you to a deduction on line 250.
5. Recovery of a deduction for contributions to a spousal RRSP
Your spouse may have to include, in the calculation of his or her income, all or a portion of the amounts you received from your RRSP, if he or she contributed amounts to one of your RRSPs after 2008. Complete form TP-931.1-V, Amounts from a Spousal RRSP or RRIF, to calculate the amounts you and your spouse must each include in your income.
- Note
- If, on the date the amounts were withdrawn, you and your spouse were separated because of the breakdown of your relationship, you must report the total amounts received.
6. Other income (box C of the RL-2 slip)
Enter the amount from box C of your RL-2 slip, unless you have already reported it on line 119. If an amount is shown in box C-1 of the RL-2 slip or if the note “Box C – Single payment accrued to December 31, 1971” (or “Case C : paiement unique accumulé au 31 décembre 1971”) appears in the centre of the slip, see the instructions for line 402.
If an amount is shown in box C-9 of the RL-2 slip or if the note “Box C – Special tax deducted at source” (or “Case C : impôt spécial retenu”) appears in the centre of the slip, you must pay a special tax. Enter this amount on line 443. You may, under certain conditions, be entitled to a tax credit. For more information, see point 19 in the instructions for line 462.
7. Other income (boxes D, E, G, H and K of the RL-2 slip)
Enter the amount from box D or H of your RL-2 slip, or the amount from box E, G or K if you have not entered it on line 122.
8. Other income (boxes B and G of the RL-16 slip)
Enter the amount of your other income from a trust, that is, the amount from box B or box G of your RL-16 slip; however, do not enter the amount from box G if you have entered it on line 130.
Death benefit
If the death benefit paid by the Régie des rentes du Québec is the only income to be reported in the trust return, the return need not be filed. Instead, the beneficiary or beneficiaries of the estate must include it in their income on line 154 of their income tax returns.
9. Withdrawals from an RRSP under the Home Buyers’ Plan (HBP) or the Lifelong Learning Plan (LLP) (boxes L and O of the RL-2 slip)
Home Buyers’ Plan (HBP)
If you withdrew amounts from two or more of your RRSPs and the total of the amounts shown in box O of your RL-2 slips is more than $25,000, enter the excess amount.
Lifelong Learning Plan (LLP)
If you withdrew amounts from two or more of your RRSPs, and the total of the amounts shown in box L of your RL-2 slips is more than $10,000, enter the excess amount.
10. Amounts not repaid under the Home Buyers’ Plan (HBP) or the Lifelong Learning Plan (LLP)
If you withdrew amounts from your RRSP under the Home Buyers’ Plan (HBP) (before January 1, 2010) or under the Lifelong Learning Plan (LLP) and you designate an amount as a repayment for the year (line 212 of your return), enter on line 154 the amount shown on line 16 of form TP-935.3-V, Repayment of RRSP Funds Withdrawn Under the Home Buyers’ Plan or the Lifelong Learning Plan. If you do not designate an amount as a repayment for the year (line 212 of your return), enter on line 154 the amount shown on your notice of assessment or reassessment, or on the statement of account sent to you by the federal government to inform you of the amount you were required to repay under the HBP or the LLP before March 2, 2012.
If you made contributions to your RRSP after December 31, 2010, but before March 2, 2012, see the instructions for line 214.
Non-resident on December 31, 2011
If you withdrew certain amounts from an RRSP under the HBP or the LLP and you ceased to be resident in Canada in 2011, contact us to find out the amount to be included in the calculation of your income.
11. Recovery of resource deductions
Enter any negative balance respecting the cumulative Canadian exploration or development expenses (related to mining, oil or gas) that are covered in boxes A, B and D of the RL-11 slip or in boxes 60, 61 and 62 of the RL-15 slip.
12. Wage Earner Protection Program (WEPP) payments
If you received Wage Earner Protection Program (WEPP) payments, enter the amount shown in this respect in box O of the RL-1 slip.
13. Recovery of deductions for the purchase of tools
If, in 2011, you disposed of tools for which, as a tradesperson or an apprentice mechanic, apprentice automotive painter or apprentice auto body repairer, you claimed a deduction for the purchase of tools in the year or in a previous year, you may be required to include an amount in your income. To find out whether you are required to do so, complete form TP-75.2-V, Employment Expenses of Salaried Tradespeople.
14. Recovery of deductions for a Stock Savings Plan II (SSP II)
If, in 2011, you withdrew shares or securities from an SSP II, you may be required to include in your income the amount recovered with respect to the deductions you obtained in your 2009 and 2010 returns. To find out whether you are required to include an amount in your income, complete form TP-965.55-V, Stock Savings Plan II (SSP II).
15. Other taxable income that is not reported elsewhere in your return
Enter the taxable income for which no other line is provided in the return. Make sure that the income does not have to be entered elsewhere on the return.