Line 210 - Deduction for elected split-pension amount
If you (the pensioner) and your spouse or common law partner (the pension transferee) have jointly elected to split your eligible pension income by completing Form T1032, Joint Election to Split Pension Income, you (Pensioner) can deduct on this line the elected split-pension amount from line G of Form T1032.
File Form T1032 by your filing due date for the year. This form must be completed, signed and attached to both your and your spouse's or common-law partner's paper returns. The information provided on the forms must be the same. If you are filing electronically, keep your election form in case we ask to see it at a later date.
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).
Under certain circumstances, we may allow you to make a late or amended election, or revoke an original election. For more information, see How do you split your pension income.
Forms and publications
- General Income Tax and Benefit Package - Guide, Return, and Schedules
- Form T1032, Joint Election to Split Pension Income
- Pension income splitting
- Line 115 - Other pensions or superannuation
- Line 129 - RRSP income
- Line 314 - Pension income amount
- Line 437 - Total income tax deducted
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