Line 31400 – Pension income amount, for someone who died

Note: Line 31400 was line 314 before tax year 2019.

The deceased may have received eligible pension or annuity income before the date of death. If this is the case, you may be able to claim the pension income amount of up to $2,000. Complete the chart for line 31400 on the Federal Worksheet.

If the deceased and their spouse or common-law partner elected to split pension income, follow the instructions at Step 4 on Form T1032, Joint Election to Split Pension Income for 2022, to calculate the amount to enter on line 31400.

For more information, see line 31400.

Forms and publications

• Federal Income Tax and Benefit Guide
• Guide T4011, Preparing Returns for Deceased Persons
• Form T1032, Joint Election to Split Pension Income for 2022

Related topics

• Line 11500 – Other pensions and superannuation
• Line 12900 – Registered retirement savings plan (RRSP) income
• Line 25600 – Exempt foreign income