Line 115 - Other pensions or superannuation

Most pensions and superannuation are part of your total income and are reported on your return.

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

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

You may receive other pensions such as:

• Annuity and RRIF payments (including life income fund)
• Pensions from a foreign country
• United States individual retirement account (IRA)
• United States social security

You may be able to claim the pension income amount depending on the type of pension or annuity payments you received. See line 314.

If you receive a lump-sum payment see line 130.

Frequently asked question

I retired from work and received a pension. I have a T4A with amounts in box 16 for $25,000 and box 22 has $2,000. My only other income is from investments. I don't intend to go back to work. What do I do with these numbers?

Include amounts from box 16 of your T4A slips on line 115 on your return. Report the amount from box 22 of your T4A on line 437 of your return. You may be able to claim the pension income amount on line 314.

Completing your tax return

On line 115, enter the amount shown in box 16 from your T4A slips.

On line 115, enter the amount shown in box 31 from your T3 slips.

Forms and publications

• General Income Tax and Benefit Guide
• When You Retire pamphlet (P119)
• IT397R, Amounts excluded from income - Statutory exemptions and certain service or RCMP pensions, allowances and compensation
• IT499R, Superannuation or pension benefits
• IT517R, Pension tax credit

Related topics

• Seniors
• Line 130 - Other income
• Line 314 - Pension income amount