Section 40 of the revenue code includes pensions into "income from employment:
"(1) Income derived from employment, whether in the form of salary, wage, per diem, bonus, bounty, gratuity, pension, house rent allowance, monetary value of rent-free residence provided by an employer, payment of debt liability of an employee made by an employer, or any money, property or benefit derived from employment.4"
Dunno about Capital gains, but savings made prior to January 2024 are exempted, even without LTR (Por 162).