Missing - t4a (oas)

Slips
1

I am working on a Final Return, client passed away Nov/2020. Executor/grandson did not receive T4A(OAS) and nothing in client’s account online. T4A§ and govt T4A pension are there.
Any ideas or suggestions?

Thank you

2

https://www.canada.ca/en/employment-social-development/programs/pensions/pension.html

3

Thank you. Client was well into her 90’s and had been receiving OAS for a long time. For some reason, there was no T4A(OAS) issued or rec’d this year.

4

Put in an estimate based on the tables and the amount of time they would have been receiving OAS during 2020. Also make a note to the file to the same. It is always better to explain to the CRA that you knew he received OAS and put in an amount based on how long you believed he received the benefit then to try and explain why you didn’t put anything in at all.

The reason why you were not provided with a T4A-OAS could be because it is late being issued, the people who received it lost it because they didn’t know what to do with it, or when the CRA was notified that the client passed away, something got changed on the account and the mail went to Timbucktoo. None of which really matters.

1 Like
5

Service Canada normally mails out the T4A(OAS) slip very shortly after being notified that a senior has passed away. This slip is printed on white paper instead of the regular canary coloured form. They do not wait until normal slip filing season (January or February) to mail these out, they get processed immediately. Oddly enough… Service Canada does wait to mail out the Canada Pension slip for a deceased individual and sends them at the same time they mail out everyone’s CPP slips.

If your client was not receiving supplement; OAS was paid at the following rates during 2020;

613.53 per month from January to September
614.14 per month for October to December

Of course, if your client was not on the standard rate of OAS (new Canadian not eligible for full OAS, or deferred until over 65 to receive their OAS, or had income tax deducted) then you would need to dig a little deeper. Bank accounts of the decedent may help confirm the amounts deposited.

6

Thank you everyone for your input and info,