What types of income are eligible for section 217 election?

The section 217 election applies to the following types of Canadian-source income:


  • old age security pension
  • Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) benefits;
  • most superannuation and pension benefits;
  • most registered retirement savings plan (RRSP) payments;
  • most pooled registered pension plan payments;
  • most registered retirement income fund (RRIF) payments;
  • death benefits;
  • employment insurance benefits;
  • certain retiring allowance;
  • registered supplementary unemployment benefit plan payments;
  • most deferred profit-sharing plan payments;
  • amounts received from a retirement compension arrangement, or the purchase price of an interest in a retirement compension arrangement;
  • prescribed benefits under a government assistance program; and
  • Auto Pact benefits.

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