Line 11500 – Other pensions and superannuation

Note: Line 11500 was line 115 before tax year 2019.

Most pensions and superannuation that you receive are part of your total income and must be reported on your return.

Payments from a pension or superannuation plan are usually shown on the following slips:

• T4A slip, Statement of Pension, Retirement, Annuity, and Other Income
• T3 slip, Statement of Trust Income Allocations and Designations

You may receive other pensions such as:

• payments from annuities, pooled registered pension plans (PRPP), and registered retirement income funds (RRIF), including life income funds
• pensions from a foreign country

Report on line 11500 of your return any other pensions and superannuation that you received as shown on the back of your information slips. For a summary of where retirement income should be reported, see the retirement income summary table.

You may be able to claim the pension income amount depending on the type of pension, annuity, PRPP, RRIF, and SPP payments you received. See line 31400.

Pension income splitting

You may be able to make a joint election with your spouse or common-law partner to split the payments that you reported on line 11500 of your return if you and your spouse or common-law partner were:

• residents of Canada on December 31, 2021 (or on the date of death for the individual who died)
• not living separate and apart from each other, because of a breakdown in your marriage or common-law relationship, at the end of the year and for a period of 90 days or more beginning in the year

To make this election, you and your spouse or common-law partner must complete Form T1032, Joint Election to Split Pension Income. The transferring spouse or common-law partner must report the full amount of income on line 11500 of their return and claim a deduction for the elected split pension amount on line 21000 of their return.

If you received a lump-sum payment, see line 13000.

Completing your tax return

Enter on line 11500 of your return the amount shown in box 016 of your T4A slips and box 31 of your T3 slips.

You may have to report other amounts that you received on line 11500 of your return. See Payments from annuities, pooled registered pension plans (PRPP), and registered retirement income funds (RRIF), including life income funds and Pensions from a foreign country.

Forms and publications

• Income Tax Package – Guide, return, and schedules
• Form T1032, Joint Election to Split Pension Income
• Interpretation Bulletin IT-397 ARCHIVED, Amounts Excluded from Income – Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation
• Interpretation Bulletin IT-499R ARCHIVED, Superannuation or Pension Benefits

Related topics

• Changes to your taxes when you retire or turn 65 years old
• Line 13000 – Other income
• Line 21000 – Deduction for elected split-pension amount
• Line 31400 – Pension income amount
• Line 43700 – Total income tax deducted