How do you split your pension income?

You (the Pensioner) and your spouse or common-law partner (the Pension Transferee) must make a joint election on Form T1032, Joint Election to Split Pension Income, and submit it with your and your spouse's or common-law partner's income tax returns for the year by your filing due date.

You can allocate up to half (50%) of your eligible pension income to your spouse or common-law partner.

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 split his or her pension income.

For more information, see Form T1032, Joint Election to Split Pension Income.

Note
If you and your spouse or common-law partner elected to split eligible pension income in 2008, you do not have to use the same percentage in 2009.

Forms and publications

• General Income Tax and Benefit Package - Guide, Return, and Schedules
• Form T1032, Joint Election to Split Pension Income

Related topics

• Line 115 - Other pensions or superannuation
• Line 116 - Elected split-pension amount
• Line 129 - RRSP income
• Line 210 - Deduction for elected split-pension amount
• Line 314 - Pension income amount