Line 115 - Other pensions or superannuation

Include on this line any other pensions or superannuation you received, such as amounts shown in box 16 of your T4A slips and box 31 of your T3 slips. Report on line 130 any amount shown in box 18 of your T4A slip or box 22 of your T3 slip.

You may also have to report on this line other amounts that you received. Read the parts of this section that correspond to the type of income you have.

Tax Tip
If you have to report your pension or annuity payments on line 115, you may be able to claim the pension income amount. See line 314 for details.

Annuity and registered retirement income fund (including life income fund) payments

Report an amount from box 24 of your T4A slip, box 16 or 20 of your T4RIF slip, or box 19 of your T5 slip as follows:

• If you were 65 or older on December 31, 1999, or you received it at any age because your spouse died, include it on line 115.
• Otherwise, report the amount in box 24 of your T4A slip, or box 16 or 20 of your T4RIF slip, on line 130. Report the amount in box 19 of your T5 slip on line 121.

Note
If there is an amount in box 18 or 22 of your T4RIF slip, see the instructions on the back of the slip.

Pensions from a foreign country

Report in Canadian dollars the total amount of your 1999 foreign pension income. See "How do you report foreign income and other amounts?" on page 11. Attach a note to your paper return, identifying the type of pension you received and where it came from.

In some cases, amounts you receive may not be considered pension income and may have to be reported elsewhere on your return. If you had a United States individual retirement account (IRA) in 1999 and either received amounts from such an account or converted it to a "Roth" IRA, contact us.

Tax Tip
You can claim a deduction on line 256 for the part of your foreign pension income that is tax-free under a tax treaty. If you do not know whether any part of your foreign pension is tax-free in Canada, contact us.

United States social security - Include on line 115 the full amount, in Canadian dollars, of your U.S. social security benefits. You can claim a deduction for part of this income. See line 256 for details.

Benefits paid for your children are their income, even if you received the payments.