Can you claim the pension income amount?
Note: Line 31400 was line 314 before tax year 2019.
Question 3
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?
| 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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