Line 116 – Elected split-pension amount
If the receiving spouse or common-law partner and the transferring spouse or common-law partner have jointly elected to split their pension income by completing Form T1032, Joint Election to Split Pension Income, the receiving spouse or common-law partner must enter on this line the elected split-pension amount from line G of Form T1032.
File Form T1032 by your filing due date for the year. This form must be completed, signed and attached to both spouses' or common-law partners' 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 need 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 do you split your pension income?
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