How do you claim the pension income amount?

If the transferring spouse or common-law partner and the receiving spouse or common-law partner elected to split their eligible pension income, follow the instructions at Step 4 on Form T1032, Joint Election to Split Pension Income, to calculate the amount to enter on line 31400 of both spouse's or common-law partner's return.

The transferring spouse or common-law partner will be able to claim whichever amount is less:

The receiving spouse or common-law partner will be able to claim whichever amount is less:

Notes

The pension that qualifies for the pension income amount for the transferring spouse or common-law partner does not necessarily qualify for the pension income amount for the receiving spouse or common-law partner because eligibility can depend on age.

Read the note 2 in Step 4 of Form T1032 to determine the amount to enter on line 31400 of your spouse or common-law partner's return.

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