If you were under 65 years of age on December 31, any payments shown in box 024 or box 133 of your T4A slips or boxes 16 or 20 of your T4RIF slips are reported on line 13000 of your return rather than on line 11500. These amounts will not qualify for the pension income amount on line 31400.

Exception: these amounts will be reported on line 11500 if you indicate that you received the amount because your spouse or common-law partner died.