Line 20600 – Pension adjustment

Note: Line 20600 was line 206 before tax year 2019.

The pension adjustment (PA) amount is the value of the benefits you earned in 2020 under your employer's registered pension plans (RPP) and deferred profit sharing plans (DPSP), and possibly, some unregistered retirement plans or arrangements.

The amount is shown in box 52 of your T4, Statement of Remuneration Paid slip or box 034 of your T4A, Statement of Pension, Retirement, Annuity and Other Income slip.

Generally, the PA reduces your registered retirement savings plan (RRSP) deduction limit for the following year. You can find your RRSP deduction limit and more by logging in My Account or by going to MyCRA on your mobile device.

If you have questions about how your PA was calculated, contact your employer or RPP administrator.

If you live in Canada and you participated in a foreign pension plan in 2020, you may have to enter an amount on this line. For more information, contact us.


If you contributed to a foreign employer-sponsored pension plan or to  social security arrangement (other than a United States (U.S.) arrangement), see Form RC269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangment – Non-United States Plans or Arrangements.

If you are a U.S. resident working in Canada and contribute to a U.S. employer-sponsored retirement plan, see Form RC267, Employee Contributions to a United States Retirement Plan – Temporary Assignments

If you are a commuter from Canada and contribute to a U.S. retirement plan, see Form RC268, Employee Contributions to a United States Retirement Plan – Cross-border Commuters.

For more information, see Questions and answers about Line 20600 – Pension adjustment.

Filling out your Income Tax and Benefit Return

On line 20600, enter the total of all PA amounts shown in box 52 of your T4 slips or box 034 of your T4A slips.

This amount is not included in income or allowed as a deduction on your Income Tax and Benefit Return. Simply enter your total.

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