CPP disability retroactive payment

You file the T1 return to report the the entire T4A(P) slip on the client’s 2022 return.

If it benefits the client to have the income allocated over different years the CRA automatically does this calculation from their end and assesses the 2022 return with the adjustments. The client will receive a notice of assessment advising them that a special calculation has been applied and the amount owing / refund will differ from your filing.