Line 314 - Pension income amount

The deceased may have received eligible pension or annuity income before the date of death. If this is the case, you may be able to claim the pension income amount of up to $2,000.

If the deceased and his or her spouse or common-law partner elected to split pension income, follow the instructions at Step 4 on Form T1032, Joint Election to Split Pension Income, to calculate the amount to enter on line 314.

For more information, see line 314, and complete the chart for line 314 on the Federal Worksheet.

Forms and publications

• General Income Tax and Benefit Guide
• Guide T4011, Preparing Returns for Deceased Persons
• Form T1032, Joint Election to Split Pension Income

Related topics

• Line 115 - Other pensions or superannuation
• Line 129 - RRSP income
• Line 256 - Exempt foreign income

Date modified:

2016-01-05