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Which pension or annuity income qualifies for the pension income amount?

You may be able to claim the pension income amount if you reported:

  • annuity payments on line 129 of your return (shown in box 16 of your T4RSP, Statement of RRSP Income slips), only if you were 65 or older on December 31, 2006, or you received the payments because of the death of you spouse or common-law partner; or
  • eligible annuity and/or pension income on line 115 of your return.

For a more detailed list of eligible pension and annuity income, see the Eligible Pension and Annuity Income chart.

Eligible pension income does not include the following income amounts:

  • income from a United States individual retirement account (IRA);
  • excess amounts from a RRIF included on line 115 and
    transferred to an RRSP, another RRIF, or an annuity; or
  • any foreign source pension that is exempt from income tax in Canada because of a Tax Treaty that entitles you to claim a deduction at line 256 of your return.

Note
Amounts such as Old Age Security benefits, Canada Pension Plan benefits, Quebec Pension Plan benefits, Saskatchewan Pension Plan payments, death benefits, retiring allowances, and amounts in boxes 18, 20, 22, 26, 28, and 34 of your T4RSP slip do not qualify for the pension income amount.

 

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