Old Age Security Pension (OAS)
The Old Age Security (OAS) pension is a federal benefit, meaning the eligibility and payment amounts are governed by federal rules for all Canadian residents. However, the pension is taxable income and is therefore subject to both federal and provincial tax rules, including Quebec's unique tax system.
The OAS pension is a federal, taxable benefit for seniors aged 65 and older who meet Canadian legal status and residence requirements. It is not based on employment history or contributions, unlike the Canada Pension Plan (CPP) or Quebec Pension Plan (QPP). Reported as follows:
- Federal slip: The amount of OAS is reported on line 11300 from box 18 of your federal T4A(OAS) slip.
- Quebec return line: Amount is reported on Line 114 of your Quebec TP-1 tax return.
| Feature | Federal | Quebec Provincial |
|---|---|---|
| Eligibility | Administered by the federal government, based on Canadian citizenship or legal residency and years of residency in Canada. | Eligibility for the federal OAS pension is not a provincial matter. |
| Tax status | Taxable income. Report OAS income on your federal T1 tax return line 11300. | Taxable income. OAS is included on line 114 and included in total income for calculating Quebec provincial tax payable. |
| Tax withholding | Taxes are not automatically deducted from OAS payments. You can request voluntary federal tax deductions through Service Canada. | Quebec provincial tax is not automatically deducted. Any Quebec tax withheld is shown on your federal T4A(OAS) slip, Box 23. |
| Tax slips | You will receive a federal T4A(OAS) slip from the CRA. | Income from your T4A(OAS) slip is used to complete your TP-1 provincial tax return. |
| Tax clawback | OAS is subject to a federal "clawback" if individual net world income exceeds a threshold. | No separate provincial clawback. Higher net income may increase provincial tax bracket. |
| Supplements | The Guaranteed Income Supplement (GIS) is a federal, non-taxable benefit for low-income seniors receiving OAS. | Quebec does not offer its own version of the GIS. |
| Tax deferral | You can delay OAS until age 70 for a higher monthly payment, affecting federal tax. | Quebec residents can also defer OAS, which may influence provincial tax liability. |
Québec Pension Plan (QPP) or Canada Pension Plan (CPP) Benefits
Benefits received from either the Québec Pension Plan (QPP) or the Canada Pension Plan (CPP) are taxable income and must be reported on your tax return. Your specific reporting requirements vary depending on which plan you contributed to. Since the QPP and CPP work together, contributions made to either plan are accounted for to ensure you receive a retirement pension regardless of where you worked in Canada.
Federal Tax Return (T1)
- Line 11400: CPP or QPP benefits: Report the amount from Box 20 of your T4A(P) slip. If you received QPP benefits, use the amount from your RL-2 slip.
- Disability benefits: If your benefits include a disability component, it will be shown on your T4A(P) slip. While already included in Line 11400, report the disability amount (Box 16) separately on Line 15200 for the disability tax credit calculation.
- Tax deducted: Any tax deducted at source is included with other tax deductions on Line 43700.
Quebec Provincial Tax Return (TP-1)
- Line 119: QPP or CPP benefits: Report the amount from Box C of your RL-2 slip. If you only have a federal T4A(P) slip, use that amount.
- Tax deducted: Any Quebec tax deducted at source is included with other tax deductions on Line 451.
Posted on 30 December 2025