Line 21000 – Deduction for elected split-pension amount
Note: Line 21000 was line 210 before tax year 2019.
If the transferring spouse or common-law partner and receiving spouse or common-law partner have jointly elected to split their eligible pension income by completing Form T1032, Joint Election to Split Pension Income, the transferring spouse or common-law partner must deduct on line 21000 of their return the elected split-pension amount from line 22 of Form T1032.
File Form T1032 by the filing due date for the year. This form must be completed, signed and attached to both 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 the CRA asks to see it later.
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 who will act as the transferring spouse or common-law partner electing to allocate part of their eligible pension income to the receiving spouse or common-law partner.
Under certain circumstances, the CRA may allow you to make a late or amended election, or revoke an original election. For more information, see How to split your pension income.
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