Can you claim the pension income amount?

Question 3

Questions and answers

Is the income you reported on line 115, line 116, and/or line 129 listed in the chart below and received as a result of the condition listed for that type of income?

Eligible Pension and Annuity Income (less than 65 years of age)
Type of Income Slip/Form Box Conditions Line
DPSP income T4A 024
(box 115)
Result of death of spouse or common-law partner. 115
Regular annuities & IAAC (T4A) T4A 024 Result of death of spouse or common-law partner. 115
Regular annuities & IAAC (T4A) T5 19 Result of death of spouse or common-law partner. 115
RPP lifetime retirement benefits (includes retroactive lump sum payments) T4A 016 None. 115
RPP lifetime retirement benefits (includes retroactive lump sum payments) T3 31 None. 115
RRIF income T4RIF 16 and 20

Result of death of spouse or common-law partner. Any portion transferred to an RRSP, a RRIF, or to purchase an annuity does not qualify for the pension income amount.

115
RRIF income T4RIF 22 You are the beneficiary of the deceased person's RRIF and income was received as a result of death of your spouse or common-law partner. 115
RRSP Income T4RSP 16 Result of death of spouse or common-law partner. 129
Elected split pension income T1032 Box G All or a portion of the elected split-pension income amount is included on line M of Form T1032, Joint Election to Split Pension Income 116
EBP benefits T4A 016 If there is a box 109, the applicable amount in box 016 is not eligible for the amount on line 314. 115
Variable pension benefits T4A 028 (box 133) Result of death of spouse or common-law partner. 115
Foreign pensions (incl. US Social Security) None None The amount of foreign pension income that is not deductible on line 256 is still eligible for this amount. Any amount of foreign pension income that is tax-free in Canada because of a tax treaty and income from a United States individual retirement arrangement account are not eligible for the pension income amount. 115

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