Pension income amount – Personal income tax

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Generally, you can claim the pension income amount if:

• You reported eligible annuity or pension income (or both) on line 11500

• You reported eligible pension income on line 11600

• You reported annuity payments on line 12900 (box 16 of your T4RSP slips) only if the payments were received because of the death of your spouse or common-law partner, or were included as elected split-pension income

Eligible pension and annuity income

• List of eligible pension and annuity income (less than 65 years of age)

  Eligible pension and annuity income (less than 65 years of age)

  Slip or Form	Box number	Type of income	Conditions	Line number
  T3	Box 31	RPP lifetime retirement benefits (including retroactive lump-sum payments)	None	line 11500
  T4A	Box 016	EBP benefits	If there is a box 109, the applicable amount in box 016 is not eligible for the amount on line 31400.	line 11500
  T4A	Box 016	RPP lifetime retirement benefits (including retroactive lump-sum payments)	None	line 11500
  T4A	Box 018	Lump-sum payment from an SPP or money purchase RPP	Received upon the death of your spouse or common-law partner	line 11500
  T4A	Box 024 (Box 115)	DPSP income	Received upon the death of your spouse or common-law partner	line 11500
  T4A	Box 024	Regular annuities and IAAC	Received upon the death of your spouse or common-law partner	line 11500
  T4A	Box 028 (Box 133)	Variable pension benefits	Received upon the death of your spouse or common-law partner	line 11500
  T4A	Box 133	Variable payment life annuity paid out of a money purchase RPP	None	line 11500
  T4RIF	Box 16 Box 22	RRIF income	Received upon the death of your spouse or common-law partner Note: Any portion transferred to an RRSP, RRIF, or to purchase an annuity does not qualify for the pension income amount.	line 11500
  T4RSP	Box 16	RRSP income	Received upon the death of your spouse or common-law partner	line 12900
  T5	Box 19	Regular annuities and IAAC	Received upon the death of your spouse or common-law partner	line 11500
  Form T1032	line 14	Elected split pension income	All or part of the elected split-pension income amount is included on line 28 of Form T1032, Joint Election to Split Pension Income	line 11600
  None	None	Foreign pensions (including US Social Security)	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.	line 11500

• List of eligible pension and annuity income (65 years of age or older)

  Eligible pension and annuity income (65 years of age or older)

  Slip or Form	Box number	Type of income	Conditions	Line number
  T3	Box 31	RPP lifetime retirement benefits (includes retroactive lump-sum payments)	None	line 11500
  T4A	Box 016	EBP benefits	If there is a box 109, the applicable amount in box 016 is not eligible for the amount on line 31400.	line 11500
  T4A	Box 016	RPP lifetime retirement benefits (includes retroactive lump-sum payments)	None	line 11500
  T4A	Box 018	Lump-sum payment from an SPP or money purchase RPP	None	line 11500
  T4A	Box 024 (Box 115)	DPSP income	None	line 11500
  T4A	Box 024	Regular annuities and IAAC	None	line 11500
  T4A	Box 028 (Box 133)	Variable pension benefits	None	line 11500
  T4A	Box 133	Variable payment life annuity paid out of a money purchase RPP	None	line 11500
  T4RIF	Box 16 Box  22	RRIF income	None Note: Any portion transferred to an RRSP, a RRIF or to purchase an annuity does not qualify for the pension income amount.	line 11500
  T4RSP	Box 16	RRSP income	None	line 12900
  T5	Box 19	Regular annuities and IAAC	None	line 11500
  Form T1032	line 14	Elected split pension income	None	line 11600
  None	None	Foreign pensions (including US Social Security)	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.	line 11500

Types of non-eligible pension

The following types of pension income do not qualify for the pension income amount:

• Any foreign source pension income that is tax-free in Canada because of a tax treaty that allows you to claim a deduction on line 25600
• Income from a United States individual retirement arrangement account
• Excess amounts from a RRIF included on line 11500 of your return that were transferred to an RRSP, another RRIF, or an annuity
• Old age security benefits
• Canada Pension Plan benefits
• Quebec Pension Plan benefits
• Death benefits
• Retiring allowances
• Amounts shown on T4RSP slips in boxes 18, 20, 22, 26, 28, and 34
• Amounts distributed from a retirement compensation arrangement shown on T4A-RCA