Pension splitting - definition

You can elect to split your pension income with your spouse or common-law partner if all of the following conditions are met:

You received pension income that qualifies for the pension income amount, or you were 65 years of age or older and received certain qualifying amounts from a retirement compensation arrangement;
You and your spouse or common-law partner are residents of Canada on December 31 of the tax year; and
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.

Which pension income can be split?

Not all pension income is eligible for splitting with your spouse or common-law partner. It depends on the type of pension income (column 5), and the category of the person receiving the pension (column 6).

The table below outlines which pension amounts are eligible and which are not. For the purpose of this table, categories are defined as:

Category 1 - Persons 65 and over on December 31
Category 2 - Persons under 65 on December 31, and receiving benefits due to death of a spouse or common-law partner
Category 3 - Persons under 65 on December 31, and not receiving benefits due to death of a spouse or common-law partner

Federal		Québec		Type	Category (see above)	Pension splitting
T-slip	Box #	Relevé slip	Box #	Type	Category (see above)	Pension splitting
T3	22	RL-16	B	Lump-sum pension benefits	1, 2, 3	Not eligible
T3	31	RL-16	D	Qualifying pension income	1, 2, 3	Eligible
T4A	16	RL-2	A	Pension or superannuation	1, 2, 3	Eligible
	18		C	Lump-sum payments	1, 2, 3	Not eligible
	24		B	Annuities	1, 2	Eligible
	24		B	Annuities	3	Not eligible
	28 code 33		B	Variable pension benefits	1, 2	Eligible
	28 code 33		B	Variable pension benefits	3	Not eligible
T4RIF	16	RL-2	B	RRIF annuity	1, 2	Eligible
	16		B	RRIF annuity	3	Not eligible
	18		E	Deemed received on death	1, 2, 3	Not eligible
	20		G	Deemed received on deregistration	1, 2	Eligible
	20		G	Deemed received on deregistration	3	Not eligible
	22		H	Other income	1, 2	Eligible
	22		H	Other income	3	Not eligible
T4RSP	16	RL-2	B	Annuity payments	1, 2	Eligible
	16		B	Annuity payments	3	Not eligible
	18, 20, 22, 26, 28, 34		D, F, C, G, H, E	Other RRSP payments	1, 2, 3	Not eligible
T5	19	RL-3	J	Accrued income annuities	1, 2	Eligible
T5	19	RL-3	J	Accrued income annuities	3	Not eligible
Foreign slip	N/A	N/A		Foreign pension	1, 2, 3	See note*
T4A(OAS)	All boxes	N/A		Old age security (OAS) pension	1, 2, 3	Not eligible
T4A(P)	All boxes	RL2	C	CPP/QPP benefits	1, 2, 3	Not eligible
* Note: Some foreign pensions may be eligible except any portions that are exempt under a a tax treaty and U.S. IRAs