Line 11500 - Payments from annuities, pooled registered pension plans (PRPP), and registered retirement income funds (RRIF), including life income funds

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

An annuity is a plan that makes payments to you on a regular basis. It might be a general annuity, a payment from a registered retirement income fund (RRIF), or a variable pension payment. These payments are part of your total income and must be reported on your tax return.

Annuity payments are shown on the following slips:

Annuity, RRIF, and variable pension payments can be reported on different lines on your return depending on your situation.

If there is an amount in box 18 of your T4RIF slips, see the section called "Amounts From a Deceased Annuitant's RRIF" in Guide T4040, RRSPs and Other Registered Plans for Retirement.

If there is an amount in brackets in box 22 of your T4RIF slips, enter it on line 23200.

You may be able to claim the pension income amount depending on the type of pension or annuity payments you report on line 11500 (see line 31400).

Completing your tax return

If you are 65 or older on December 31, 2019, or regardless of your age, you received an amount from an annuity, PRPP, or RRIF on the death of your spouse or common-law partner (even if the amount is transferred to an RRSP), enter on line 11500 all of the following:

  • the amount shown in box  024, 133, or 194 of your T4A slips
  • the amount shown in boxes 16 and 20 of your T4RIF slips
  • the amount shown in box 19 of your T5 slips

Otherwise:

  • Report on line 13000 the amount shown in box  024, 133, or 194 of your T4A slips.
  • Report on line 13000 the amount shown in box 16 and 20 of your T4RIF slips (if there is an amount in box 18 or 22 of your T4RIF slips, see the instructions on the back of the slip).
  • Report on line 12100 the amount shown in box 19 of your T5 slips.
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