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Support for seniors · Tout le Canada
Federal NON-refundable tax credit of up to $2,000 for a person reporting eligible pension, superannuation or annuity income. Before 65 the list of eligible income is shorter: several sources count only if received on the death of a spouse. At 65 or over those conditions fall away. Each province and territory has its own amount on line 58360.
Eligibility conditions
Eligible employment status
How to apply
Report the eligible pension income on line 11500, 11600 or 12900 of the federal return.
Calculate the amount with the Federal Worksheet, then enter the lesser of $2,000 and that calculation on line 31400.
Check the matching provincial or territorial amount on line 58360; in Quebec, refer to Revenu Québec.
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