Which Government Benefits Are Taxable in Canada?
The Canada child benefit and the GST/HST credit (now the Canada Groceries and Essentials Benefit) are not taxable and don't go on your return. Old Age Security, CPP and Employment Insurance are reported as income from your T4A(OAS), T4A(P) and T4E slips.
| Benefit | Taxable? | Slip |
|---|---|---|
| Canada child benefit (and related provincial child benefits) | No | None |
| GST/HST credit / Canada Groceries and Essentials Benefit | No | None |
| Old Age Security | Yes, reported as income | T4A(OAS) |
| Canada Pension Plan | Yes, reported as income | T4A(P) |
| Employment Insurance | Yes, reported as income | T4E |
Non-taxable benefits are also left out of your total income on line 15000. Higher-income seniors may have to repay part of their OAS; see the OAS clawback.
Benefits from your employer
Perks from an employer (like a company car or gifts) follow separate rules; the CRA has a chart for employers to decide which are taxable.
Related
CRA Tax Slips and Forms Explained: T1, T4, T4A, T5 and More
The T1 is your income tax and benefit return. Slips report income to you and the CRA: T4 for employment income, T4A for pensions and other income, T4A(P) for CPP, T4A(OAS) for Old Age Security, T4E for Employment Insurance, T5 for investment income and T3 for trust income. Copies of most slips are in CRA My Account.
OAS Clawback 2026: Recovery Tax Thresholds Explained
If your net income is above the threshold, you repay 15% of the excess from your Old Age Security. For July 2026 to June 2027, the threshold is $93,454 (based on your 2025 income); OAS is fully clawed back at $152,062 for ages 65 to 74 and $157,923 for 75 and over.
What Is Line 15000 on Your Tax Return? (Total Income)
Line 15000 is your total income: everything you earned from all sources in the year (employment, pensions, investments, self-employment and other income) before any deductions. Deductions are then subtracted to get your net income (line 23600) and taxable income (line 26000).
Sources
- Canada child benefit guide (T4114) (canada.ca)
- Line 15000 total income (CRA statistics) (canada.ca)
- Determine if a benefit is taxable (employers) (canada.ca)
North Help Desk is an independent guide, not a government website. Rules, amounts and phone hours can change; always confirm on the official page before you act. Spotted something out of date? Tell us.