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The age amount (line 3)
If you'll be 65 or older on December 31, 2026, you can claim the age amount. The full federal amount is $9,208 if your net income will be $46,432 or less. Between $46,432 and $107,819 you can claim a partial amount, calculated on Form TD1-WS. Above $107,819 it's zero.
The pension income amount (line 4)
If you receive regular payments from a pension plan or fund, claim the lesser of $2,000 or your pension income for the year. CPP, QPP, Old Age Security and the Guaranteed Income Supplement don't count for this line.
Age and pension amounts by province, 2026
| Jurisdiction | Age amount (maximum) | Pension income amount (maximum) |
|---|---|---|
| Federal | $9,208 | $2,000 |
| British Columbia | $5,927 | $1,000 |
| Alberta | $6,345 | $1,753 |
| Saskatchewan | $5,901 | $1,000 |
| Manitoba | $3,728 | $1,000 |
| Ontario | $6,342 | $1,796 |
| New Brunswick | $6,158 | $1,000 |
| Nova Scotia | $5,826 | $1,173 |
| Prince Edward Island | $6,510 | $1,000 |
| Newfoundland and Labrador | $7,142 | $1,000 |
| Yukon | $9,208 | $2,000 |
| Northwest Territories | $8,902 | $1,000 |
| Nunavut | $12,550 | $2,000 |
Saskatchewan also has a senior supplementary amount of $2,569 on TD1SK, on top of the age amount.
Which provincial form pensioners use
Employees use the form for the province where they work. Pensioners use the form for the province or territory where they live. If you move, fill out a new provincial TD1 for your pension payer.
CPP and OAS: ask for extra tax
CPP and OAS often have little or no tax deducted, so retirees with a workplace pension can end up owing in spring. Page 2 of the TD1 lets you ask your pension payer to deduct additional tax from each payment. Enter the extra amount per payment you want taken off.
Pension from more than one payer
Claim your credits with one payer only. On the TD1 for any other payer, tick “more than one employer or payer” and enter 0. See TD1 with more than one employer.
Frequently asked questions
What is the 2026 age amount on the TD1?
$9,208 federally, if you'll be 65 or older by December 31 and your net income is $46,432 or less. It reduces to zero at $107,819.
Can I claim the pension amount for CPP or OAS?
No. Line 4 is only for regular payments from a pension plan or fund. CPP, QPP, OAS and GIS don't count.
Should I fill out a new TD1 when I turn 65?
Yes. Your situation changed, so a new TD1 lets your employer or pension payer include the age amount.
My spouse won't use all of their age or pension amount. Can I claim it?
Yes. Enter their unused age, pension, tuition or disability amount on line 11.