Retirement income summary table and Contact the CRA

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2023 Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada – Retirement income summary table and Contact the CRA

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Retirement income summary table

Use the following table to find out where to report your retirement income on your return.

If you were a deemed resident and entered an amount on line 11500 of your return, you are eligible for pension income splitting (lines 11600 and 21000) and the pension income amount (line 31400). See the chart for line 31400 of the Federal Worksheet for Non-Residents and Deemed Residents of Canada to calculate the amount to enter on line 31400 of your return or line 1 of your Form T1032, Joint Election to Split Pension Income, if applicable.

Retirement income summary table
Slip Box number Conditions Report on
NR4 Boxes 16, 26 (if code 46, 47, 48, 49, 50, or 51 is at box 14 and/or 24) None line 11400
NR4 Boxes 16, 26 (if code 39 is at box 14 and/or 24) None line 11500
NR4 Boxes 16, 26 if (code 07, 14 or 65 is at box 14 and/or 24)
  • You were 65 or older on December 31, 2023, or
  • You received the amount upon the death of your spouse or common-law partner
 line 11500
NR4 Boxes 16, 26 (if code 07, 14 or 65 is at box 14 and/or 24) All other cases line 11300
NR4 Boxes 16, 26 (if code 27 is at box 14 and/or 24) None line 11300
NR4 Boxes 16, 26 (if code 26 is at box 14 and/or 24)
  • You were 65 or older on December 31, 2023, or
  • You received the amount upon the death of your spouse or common-law partner
 line 11500
NR4 Boxes 16, 26 (if code 28 is at box 14 and/or 24)
  • You were 65 or older on December 31, 2023, or
  • You received the amount upon the death of your spouse or common-law partner
 line 12900
NR4 Boxes 16, 26 (if code 29, 30, 32, 33 or 43 is at box 14 and/or 24) None line 12900
NR4 Boxes 16, 26 (if code 03, 06, 36, 37 or 40 is at box 14 and/or 24) None line 13000
NR4(OAS) Box 16 None line 11300
T3 Box 31 None line 11500
T3 Boxes 22, 26 None line 13000
T4 Boxes 66, 67 None line 13000
T4A Box 016 None line 11500
T4A Boxes 018,Footnote 1 106 None line 13000
T4A Boxes 024, 194
  • You were 65 or older on December 31, 2023, or
  • You received the amount upon the death of your spouse or common-law partner
 line 11500
T4A Boxes 024, 194 All other cases line 13000
T4A Box 133
  • You were 65 or older on December 31, 2023, or
  • You received the amount upon the death of your spouse or common-law partner
 line 11500
T4A Box 133 Variable payment life annuity payments out of a money purchase RPP line 11500
T4A Box 133 All other cases line 13000
T4A(OAS) Box 18 None line 11300
T4A(P) Box 20 None line 11400
T4A-RCA Boxes 14, 16, 18, 20 None Footnote 2 line 13000
T4RIF Boxes 16, 22
  • You were 65 or older on December 31, 2023, or
  • You received the amount upon the death of your spouse or common-law partner
 line 11500
T4RIF Boxes 16, 22 If the amount in box 22 is negative line 23200
T4RIF Boxes 16, 22 All other cases line 13000
T4RIF Box 18 See Information Sheet RC4178, Death of a RRIF Annuitant or a PRPP Member or ALDA Annuitant line 13000
T4RSP Box 16
  • You were 65 or older on December 31, 2023,Footnote 3 or
  • You received the amount upon the death of your spouse or common-law partnerFootnote 3
 line 12900
T4RSP Box 16
  • All other cases
 line 12900
T4RSP Boxes 18, 20, 22, 26, 28 None line 12900
T4RSP Boxes 18, 20, 22, 26, 28 If the amount in box 28 is negative line 23200
T4RSP Box 34 See Information Sheet RC4177, Death of an RRSP Annuitant line 12900
T5 Box 19
  • You were 65 or older on December 31, 2023, or
  • You received the amount upon the death of your spouse or common-law partner
 line 11500
T5 Box 19 All other cases line 12100

Footnote 1

Lump sum payments from an SPP or money purchase RPP are reported on line 11500 of your return if you are 65 years of age or older on December 31, 2023, or you received the amount upon the death of your spouse or common-law partner. In all other cases, report the amount on line 13000 of your return.

Return to footnote1 Referrer

Footnote 2

If there is an amount in box 17 of your T4A-RCA slip, it is already included in box 16 and is eligible for pension income splitting.

Return to footnote2 Referrer

Footnote 3

This amount is eligible for pension income splitting and the pension income amount.

Return to footnote3 Referrer

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Date modified:
2024-01-23