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

If you received, from Retraite Québec or under the CPP, 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 succession's income tax return (filed using the Trust Income Tax Return [form TP-646-V]), regardless of whom the cheque was made payable to. However, if the death benefit is the only income to be reported in the trust return, the return does not need to 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 your share of the benefit on line 154 of your income tax return and enter “08” in box 153.

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