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Canada Revenue Agency
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Completing your tax return

The maximum amount of eligible pension income that can be used to calculate the pension amount is $2,000. To calculate the amount that you are eligible to claim, complete the chart for line 314 on the Federal Worksheet. Enter the result at line 314 of Schedule 1, Federal Tax.

Tax Tip
You may be able to transfer all or a part of your pension income amount to your spouse or common-law partner or to claim all or part of his or her pension income amount. See line 326 for details.

 

Remember to claim the corresponding provincial or territorial non-refundable tax credit to which you are entitled on line 5836 of your provincial or territorial Form 428.

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Date Modified: 2007-01-02

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