How to calculate income tax deducted at source entered on line 43700 of your return

Income tax that is withheld at source from eligible pension income will have to be allocated from the transferring spouse or common-law partner to the receiving spouse or common-law partner in the same proportion as the pension income is allocated.

For example, if the transferring spouse or common-law partner allocates 50% of their eligible pension income to the receiving spouse or common-law partner, 50% of the income tax withheld at source on that pension income must also be allocated to the receiving spouse or common-law partner.

If the transferring spouse or common-law partner and the receiving spouse or common-law partner have jointly elected to split the transferring spouse's or common-law partner's eligible pension income, follow the instructions at Step 5 on Form T1032, Joint Election to Split Pension Income, to calculate the amount to enter on line 43700 of both spouse's or common-law partner's returns.

If the transferring spouse's or common-law partner's information slips include income tax deducted for both eligible and non-eligible pension income on the same slip, calculate the proportionate amount of tax deducted to be included on line 35 of Form T1032 for each slip, as follows:


The CRA cannot approve a reduction of tax withheld at source based on an election to split pension income.

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