Where do I enter a negative received CPP value?
Inn 2013, I received a lump sum payment in error that was returned to CRA.
CRA received it too late for the correction to be made to my account in their system for 2013 so I paid taxes on it.
For the 2014 tax year, I was sent a form, Reimbursement of Benefit Paid During a Previous Year that indicates a negative sum was received in 2014. (The negative amount equals the difference between the 2013 returned lump sum and the 2014 monthly pension payments.)
Where do I enter this negative amount?