CPP disability retroactive payment

[snoplowguy]

You do not need to do anything special on your end. You can efile the tax return as you normally would. The CRA will decide whether it is to the client’s benefit to allocate the income to the years which it relates. The return will normally be held up in processing for a bit. If you calculate the client owes tax they might want to wait until they receive their NoA, as the amount you calculate and the amount the CRA calculates could be markedly different.