Pension Income Tax Credit
Taxpayers receiving certain pension income may claim both a federal
and provincial/territorial pension income tax credit. This is a
non-refundable credit, but can be transferred to a spouse or
common-law partner if it is not fully used by the taxpayer. Any
unused portion can not be carried forward or back. See the tables of
non-refundable tax credits for amounts and tax rates.
What income qualifies as eligible pension income for purposes of the
pension income tax credit?
How can pension income be "created"?
When pension income is split with a spouse, will the spouse get a
pension income tax credit?
Completing form T1032 - Step 4 Pension income amount for the pension
income tax credit