Can you claim the pension income amount?
Note: Line 31400 was line 314 before tax year 2019.
|Type of Income||Slip/Form||Box||Conditions||Line|
|Regular annuities & IAAC (T4A)||T4A||024||None||11500|
|Regular annuities & IAAC (T4A)||T5||19||None||11500|
RPP lifetime retirement benefits
(includes retroactive lump sum payments)
|RPP lifetime retirement benefits (includes retroactive lump sum payments)||T3||31||None||11500|
|RRIF income||T4RIF||16 and 22||None. Any portion transferred to an RRSP, a RRIF, or to purchase an annuity does not qualify for the pension income amount.||11500|
|Elected split pension income||T1032||Box G||None||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
|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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