Yes, there is an age restriction on RRIF income and the "Pension Income Amount" (PIA).
- If you enter T4RIF income from Box 16 and you are under age 65, the income goes to Line 130 on the tax return as "Other Income" and does not qualify.
- Income from your T4RIF from Box 16 and you are 65 or older goes to Line 115 of the tax return as "Other Pensions & Superannuation" and does qualify.
- For clients under age 65, RRIF income only qualifies for the PIA if it is received due to the death of a spouse.
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-re...
