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Canada Revenue Agency 
 
T1032 E (11) (Front) 
 
Joint Election To Split Pension Income 
 
Complete this form if you (the pensioner) are electing to split your eligible 
pension income with your spouse or common-law partner (the pension 
transferee) and if all of the following conditions are met: 
 
- You and your spouse or common-law partner were not, because of a breakdown 
in your marriage or common-law partnership, living separate and apart from 
each other at the end of the year and for a period of 90 days commencing in 
the year. 
 
- You and your spouse or common-law partner were residents of Canada on 
December 31 of the year. 
 
- You received pension income in the year that qualifies for the pension 
income amount (see line 314 in the guide). 
 
Only one joint election can be made for a tax year. If both you and your 
spouse or common-law partner have eligible pension income, you will have to 
decide which one of you will act as the pensioner and elect to allocate part 
of their eligible pension income to his or her spouse or common-law partner 
(the pension transferee). This form is to be filed by your filing due date 
for the year. For more information on filing due dates, see the guide. 
 
This form must be completed, signed and copies attached to both your and your 
spouse's or common-law partner's paper returns. The information on the forms 
must be the same. If you are filing electronically, keep this form in case we 
ask to see it. 
 
Tax year ^
 
Step 1 – Identification 
 
Information about you (the pensioner) 
 
Last name ^
First name ^
Social insurance number (enter 9-digit number) ^
 
Home address ^
 
Information about your spouse or common-law partner (the pension transferee) 
 
Last name ^
First name ^
Social insurance number (enter 9-digit number) ^
 
Home address (if different from above) ^
 
Step 2 – Calculation of the maximum split-pension amount 
 
To calculate the amount of eligible pension income for the purpose of this 
election, you (the pensioner) must complete the chart for line 314 on the 
Federal Worksheet which you will find in the forms book. 
 
Line A and line 6802: Enter on this line, the total amount from line A of the 
chart for line 314 of your Federal Worksheet. ^
 
If your marital status changed during the tax year, calculate the eligible 
pension income for the period that you were married or living common-law by 
completing the calculation for line B below. Otherwise, enter the amount from 
line A on line C. 
 
Line B: Number of months you were married or living common-law divided by 
Number of months in the tax year Line 6803 ^
divided by 12* multiplied by Amount from line A ^
= ^
 
* For a deceased pensioner, use the number of months up to and including the 
month of death. 
 
Line C: Enter the amount from line B if it applies; otherwise enter the 
amount from line A. ^
 
Multiplied by 50% 
 
Line D: Maximum split-pension amount (multiply the amount on line C by 50%.) 
= ^
 
Step 3 – Elected split-pension amount 
 
Line E: Enter the amount, not exceeding the amount from line D, that you (the 
pensioner) and your spouse or common-law partner (the pension transferee) 
jointly elect to be your split-pension amount for the year. ^
 
If you are the pensioner, deduct this amount on line 210 of your return. 
 
If you are the pension transferee, report this amount on line 116 of your 
return. 
 
Go to Step 4 on the next page. 
 
 
T1032 E (11) (Back) 
 
Step 4 – Pension income amount 
 
Part A – If you are the pensioner, complete the following calculation: 
 
Line F: Amount from line A ^
 
Line G: Amount from line E ^
 
Line H: Line F minus line G. = ^
Enter on line 314 of your Schedule 1, $2,000 or the amount from line H, 
whichever is less. 
 
Do not enter the amount from line H anywhere else on this form. 
 
Part B – If you are the pension transferee , complete the following 
calculation: 
 
Line J: If you have an amount on line 115 or line 129 of your return, enter 
the amount from line A from the chart for line 314 on your Federal Worksheet. 
Otherwise, enter "0". ^
 
Line K: Enter the amount from line E unless the note below applies. ^
 
Line L: Add lines J and K. = ^
Enter on line 314 of your Schedule 1, $2,000 or the amount from line L, 
whichever is less. 
 
Do not enter the amount from line L anywhere else on this form. 
 
Note 
If the amount on line J is less than $2,000, you (the pension transferee) 
were under age 65 on December 31 of the year and the pensioner is age 65 or 
older, and he or she received any RRIF, RRSP or other annuity payments (other 
than amounts received due to the death of his or her former spouse or common-
law partner), calculate the amount to enter on line K as follows (use a 
separate sheet): 
 
(1) Exclude from the amount at line A of this form any RRIF, RRSP or other 
annuity payments received by your spouse or common-law partner (other than 
amounts received due to the death of his or her former spouse or common-law 
partner). 
 
(2) If the balance from (1) above is $4,000 or more, enter on line K the 
amount from line E. 
 
(3) If the balance from (1) above is less than $4,000, complete the Step 2 
calculation using the balance from (1) as the amount for line A. Enter on 
line K the result of this calculation or the amount from line E, whichever is 
less. 
 
Step 5 – Income tax deducted (line 437) 
 
Line M and line 6804: Enter the total tax deducted from your (the 
pensioner's) information slips that relates only to the eligible pension 
income entered on line A.* ^
 
* If your (the pensioner) information slip(s) includes income tax deducted 
for both eligible and non-eligible pension income, you must calculate and 
include on line M the part of income tax deducted that relates only to the 
eligible pension income entered on line A. 
 
You must complete the following calculation to determine the part of the tax 
deducted that relates to the elected split-pension amount: 
 
Line N and line 6805: Amount from line M ^
multiplied by Amount from line E ^
divided by Amount from line A ^
= ^
 
If you are the pensioner, subtract the amount on line N from the total of 
your income tax deducted from all of your information slips. Enter the 
difference on line 437 of your return. 
 
If you are the pension transferee, add the amount on line N to the total of 
your income tax deducted from all of your information slips. Enter the result 
on line 437 of your return. 
 
Step 6 – Joint Certification 
 
By completing this form and signing below, we jointly elect and agree that 
the split-pension amount entered on line E of Step 3 will be deducted in 
computing the net income of the pensioner and reported as income by the 
pension transferee on our income tax returns for the ^
tax year. We understand that we will be jointly and severally liable for any 
amounts of tax, interest and penalties that may be owing as a result of this 
election. 
 
Sign here (Pensioner) ^
Date (Year/Month/Day) ^
 
Spouse's or common-law partner's signature (Pension transferee) 
Date (Year/Month/Day) ^
 
It is a serious offence to make a false statement. 
 
Privacy Act, Personal Information Bank number CRA PPU 005