# 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;
- 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?

## 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 #
T3 | 22 | RL-16 | B | Lump-sum pension benefits | 1, 2, 3 | Not eligible
31 | 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
3 | Not eligible
28 code 33 | B | Variable pension benefits | 1, 2 | Eligible
3 | Not eligible
T4RIF | 16 | RL-2 | B | RRIF annuity | 1, 2 | Eligible
3 | Not eligible
18 | E | Deemed received on death | 1, 2, 3 | Not eligible
20 | G | Deemed received on deregistration | 1, 2 | Eligible
3 | Not eligible
22 | H | Other income | 1, 2 | Eligible
3 | Not eligible
T4RSP | 16 | RL-2 | B | Annuity payments | 1, 2 | Eligible
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
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 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