Canada Revenue Agency
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Can you claim the pension income amount?
Question 3
Is the income you reported at line 115, line 116, and/or line 129 listed in the chart below and received as a result of the condition listed for that type of income?
Eligible Pension and Annuity Income
(65 years of age or older)
| Type of Income | Slip/Form | Box | Condition | Line |
|---|---|---|---|---|
| DPSP income | T4A | 024 (box 115) |
None | 115 |
| Regular annuities & IAAC (T4A) | T4A | 024 (box 111) |
None | 115 |
| T5 | 19 | None | 115 | |
| RPP lifetime retirement benefits | T4A | 016 | None | 115 |
| T3 | 31 | None | 115 | |
| RRIF income | T4RIF | 16 and 20 | None Note: Any portion transferred to an RRSP, a RRIF, or to purchase an annuity does not qualify for the pension income amount. |
115 |
| 22 | You are the beneficiary of a deceased person's RRIF. | 115 | ||
| RRSP income | T4RSP | 16 | None | 129 |
| Elected split pension income | T1032 | Box E | None | 116 |
| EBP benefits | T4A | 016 | None | 115 |
| Variable pension benefits | T4A | 133 | None | 115 |
| Foreign pensions (incl. US Social Security) | The amount of foreign pension income that is not deductible at line 256 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 account are not eligible for the pension income amount. | 115 | ||
