Line 115 - Other pensions or superannuation

Report any other pensions or superannuation the deceased received from January 1 to the date of death, such as amounts shown in box 016 on T4A slips and box 31 on T3 slips. If there is a lump-sum amount shown in box 018 of the T4A slip or box 22 of the T3 slip, report it on line 130.

If the deceased received annuity or registered retirement income fund (RRIF) payments, including life income fund (LIF) payments, for the period from January 1 to the date of death, report that income on the final return.

If the deceased was 65 or older, report the RRIF income on line 115. Regardless of age, report the RRIF income on line 115 if the deceased received the RRIF payments because his or her spouse or common-law partner died. In all other cases, report the RRIF income on line 130 of the return. For more information, see Income from a registered retirement income fund (RRIF).

If the deceased person jointly elected with his or her spouse or common-law partner to split the pension, annuity, and RRIF (including LIF) payments that were reported on line 115 by the pensioner, the elected split-pension amount transferred from the pensioner to the pension transferee can be deducted on line 210, Deduction for elected split pension amount of the return.

For more information on other pensions and superannuations, see line 115.

Forms and publications

• General Income Tax and Benefit Guide
• Guide T4011, Preparing Returns for Deceased Persons

Date modified:

2017-01-04