Line 31400 - Pension income amount
Line 31400 - Pension income amount
You may be able to claim up to $2,000 if you reported eligible pension, superannuation or annuity payments on line 11500, line 11600 or line 12900 of your return.
Eligibility
You may be able to claim up to $2,000 if you reported any of the following amounts on your return:
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eligible annuity or pension income (or both) on line 11500
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eligible pension income on line 11600
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annuity payments on line 12900 (box 16 of your T4RSP slips) if either:
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You were 65 years of age or older on December 31, 2025
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You received payments due to the death of your spouse or common-law partner
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For a list of eligible pension and annuity income, go to canada.ca/line-31400.
Eligible pension income does not include any of the following income amounts:
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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
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income from a United States individual retirement arrangement (IRA) account
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amounts from a RRIF included on line 11500 of your return that were transferred to an RRSP, another RRIF, or an annuity
If you and your spouse or common-law partner elected to split pension income, follow the instructions at Step 4 of Form T1032, Joint Election to Split Pension Income, to calculate the amount to enter on line 31400 of your and your spouse's or common-law partner's return.
The following amounts do not qualify for the pension income amount:
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OAS benefits, CPP benefits, QPP benefits, and death benefits
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retiring allowances, excess amounts from a RRIF transferred to an RRSP, another RRIF or an annuity
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amounts shown in boxes 18, 20, 26, 28, and 34 of your T4RSP slips
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amounts distributed from a retirement compensation arrangement shown on your T4A-RCA slips
Completing your return
Complete the chart for line 31400 using your Federal Worksheet and enter the result on line 31400 of your return.
Pension income splitting
If you are electing to split your eligible pension income with your spouse or common-law partner, complete Form T1032, Joint Election to Split Pension Income, to calculate the amount to enter on line 31400 of your return.
You may be able to transfer all or part of your pension income amount to your spouse or common-law partner or claim all or part of their pension income amount. For more information, see line 32600 on page 43.
Claim the corresponding provincial or territorial non-refundable tax credit that you may be entitled to on line 58360 of your provincial or territorial Form 428.
