Line 31400 – Pension income amount:
Can you claim the pension income amount?
Note: Line 31400 was line 314 before tax year 2019.
|Type of income||Slip or Form||Box||Conditions||Line|
|Result of death of spouse or common-law partner||11500|
|Regular annuities and IAAC||T4A||024||Result of death of spouse or common-law partner||11500|
|Regular annuities and IAAC||T5||19||Result of death of spouse or common-law partner||11500|
|RPP lifetime retirement benefits (includes retroactive lump sum payments)||T4A||016||None||11500|
|RPP lifetime retirement benefits (includes retroactive lump sum payments)||T3||31||None||11500|
|RRIF income||T4RIF||16 and 22||
Result of death of spouse or common-law partner
Any portion transferred to an RRSP, RRIF, or to purchase an annuity does not qualify for the pension income amount.
|RRSP Income||T4RSP||16||Result of death of spouse or common-law partner||12900|
|Elected split pension income||Form T1032||line 14||All or a portion of the elected split-pension income amount is included on line 28 of Form T1032, Joint Election to Split Pension Income.||11600|
|EBP benefits||T4A||016||If there is a box 109, the applicable amount in box 016 is not eligible for the amount on line 31400.||11500|
|Variable pension benefits||T4A||028 (box 133)||Result of death of spouse or common-law partner||11500|
|Foreign pensions (including US Social Security)||None||None||The amount of foreign pension income that is not deductible on line 25600 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.||11500|
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