Can you claim the pension income amount?

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

Question 3

Questions and answers

Is the income you reported on line 11500, line 11600, and/or line 12900 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. 11500
Regular annuities & IAAC (T4A) T4A 024 Result of death of spouse or common-law partner. 11500
Regular annuities & IAAC (T4A) 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 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.

11500
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. 11500
RRSP Income T4RSP 16 Result of death of spouse or common-law partner. 12900
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 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 (incl. 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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