Canada Pension Plan Disability Benefits

Appealing a decision

What if I do not understand or if I disagree with a CPP decision that affects me?  

If you do not understand a decision, you should contact Service Canada to ask for an explanation.

If you are dissatisfied, please contact us to ask to have the decision reconsidered. If you are still dissatisfied after reconsideration, you may appeal.

Protecting your information

Who can see the information on my CPP file?

Your information is protected by the Canada Pension Plan, the Access to Information Act and the Privacy Act. Information may be made available to a federal or provincial institution or to a non-governmental organization if necessary as part of the administration of the CPP. Information may also be made available to specified federal departments or provincial institutions to administer a federal or provincial law, or to foreign institutions under a social security agreement.

Can I see the information on my file?

Yes. You can see and obtain a copy of any information about you in a federal government file. You can obtain the forms to request this information and the Treasury Board publication Info Source: Sources of Federal Government Information from government offices, public libraries and federal constituency offices. If you live outside Canada, these publications may be available at Canadian embassies or consulates. They are also available from the Treasury Board Secretariat online at www.tbs.gc.ca.

Taxation and your CPP benefits

Are my CPP payments taxable?

Yes. CPP payments are taxable income. If you wish, Service Canada can deduct income tax each month. If you do not request monthly tax deductions, you may have to pay income tax in quarterly installments. For more information, contact a tax services office of the Canada Revenue Agency at 1 800 959-8281 or at www.cra-arc.gc.ca.

If you live outside Canada and are not considered a Canadian resident for income tax purposes, a non-resident tax is withheld from your monthly CPP payment. The tax rate is 25 percent unless it is reduced or exempted by a tax treaty between Canada and your country of residence. If your income is low, you can apply for a reduction in the withholding rate.

If you have tax-related questions, call the International Tax Services Office of the Canada Revenue Agency toll free at 1 800 267-5177 for Canada and the U.S., at (613) 952-3741 for all other countries (collect calls accepted), or send a fax to (613) 941-2505. You can also get copies of many Canadian tax forms and publications from your Canadian embassy or consulate.

Early each year, you receive a T4A(P) slip showing the amount of CPP payments you received the previous year. You need this slip to complete your income tax form and must include it with your tax return.

CPP and OAS Tax Information Slips Online

If you choose, you can use the Tax Information Slips Online service to:

• view and print your CPP and OAS tax information slips from the Internet for your income tax return;
• notify us online if you wish to stop receiving your CPP and OAS tax information slips by mail.

Visit servicecanada.gc.ca and look under “Online Services and Forms” for information on this service and how to use it.

Contact us

1 800 277-9914 (toll-free)
1 800 255-4786 (if you use a TTY machine)

On the Internet: servicecanada.gc.ca

* Our phone lines are busiest at the beginning and end of the month. If your inquiry can wait, it’s best to call at other times. Please have your social insurance number ready.

Service Canada delivers Old Age Security and Canada Pension Plan programs and services on behalf of the Department of Human Resources and Social Development.

Index | Back

Publications