How to report your split-pension income amount

Transferring spouse or common-law partner

If you and your spouse or common-law partner have jointly elected to split eligible pension income and you are the transferring spouse or common-law partner, you must file a tax return and complete Form T1032, Joint Election to Split Pension Income.

Enter on line 21000 of your return the elected split-pension amount from line 22 of Form T1032.

Receiving spouse or common-law partner

If you and your spouse or common-law partner have jointly elected to split eligible pension income and you are the receiving spouse or common-law partner, you must file a tax return and complete Form T1032, Joint Election to Split Pension Income.

Enter on line 11600 of your return the elected split-pension amount from line 22 of Form T1032.

Forms and publications

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

Related topics

• Line 11500 – Other pensions and superannuation
• Line 11600 – Elected split-pension amount
• Line 12900 – Registered retirement savings plan (RRSP) income
• Line 21000 – Deduction for elected split-pension amount
• Line 31400 – Pension income amount
• Line 43700 – Total income tax deducted