Line 31400 – Pension income amount:
Can you claim the pension income amount?

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

Question 3

Is the income that 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 or Form	Box	Conditions	Line
DPSP income	T4A	024 (box 115)	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.	11500
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

Yes
No