Joint Election to Split Pension Income for 2015
Complete this form if you (the pensioner) are electing to split your eligible pension income with your spouse or common-law partner (the
pension transferee) and if all of the following conditions are met:
You and your spouse or common-law partner were not, because of a breakdown in your marriage or common-law partnership,
living separate and apart from each other at the end of the year and for a period of 90 days or more beginning in the year.
You and your spouse or common-law partner were residents of Canada on December 31, 2015 (or on the date of death).
You received pension income in the tax year that qualifies for the pension income amount (see line 314 in the General Income Tax and
Benefit Guide) or you were 65 years of age or older and received certain qualifying amounts distributed from a retirement compensation
arrangement (Box 17 of your T4A-RCA slips, Statement of Distributions from a Retirement Compensation Arrangement (RCA)).
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 which one of you will act as the pensioner and elect to allocate part of their eligible pension income to his or her spouse or
common-law partner (the pension transferee). This form is to be filed by your filing due date for the year. For more information on filing due
dates, see the General Income Tax and Benefit Guide.
Under certain circumstances, we may allow you to make a late or amended election, or revoke an original election. For more information,
If you are filing electronically, keep this form in case we ask to see it. If you are filing a paper return, you must complete, sign, and attach copies
of this form to both your return and your spouse's or common-law partner's returns. The information on the forms must be the same.
Step 1 – Identification
Information about you (the pensioner)
Social insurance number
Information about your spouse or common-law partner (the pension transferee)
Social insurance number
Home address (if different from above)
Step 2 – Calculation of the maximum split-pension amount
To calculate the amount of eligible pension income for the purpose of this election, you (the pensioner) must
complete the chart for line 314 on the Federal Worksheet which you will find in the forms book.
Enter on this line, the total amount from line A of the chart for line 314 of your Federal Worksheet.
If you were 65 years of age or older on December 31, 2015 (or on the date of death) and received amounts in the form of life annuity
payments from a retirement compensation arrangement, complete lines 1 and 2. Otherwise, enter "0" on line B, and continue on line C.
Enter the amount from box 17 of your T4A-RCA slips.
$98,661 minus amount from line A
Enter the lesser of lines 1 and 2.
Add lines A and B.
If your marital status changed during the tax year, calculate the eligible pension income for the period that you were married or
living common-law by completing the calculation for line D below. Otherwise, enter the amount from line C on line E.
Number of months you were
married or living common-law
Number of months
in the tax year
Enter the amount from line D if it applies. Otherwise, enter the amount from line C.
Multiply the amount on line E by 50%.
Maximum split-pension amount
For a deceased pensioner, use the number of months up to and including the month of death.
Step 3 – Elected split-pension amount
Enter the amount, not exceeding the amount from line F, that you (the pensioner) and your spouse or
common-law partner (the pension transferee) jointly elect to be your split-pension amount for the year.
If you are the pensioner, deduct this amount on line 210 of your return.
If you are the pension transferee, report this amount on line 116 of your return.
Continue on the next page.
(Vous pouvez obtenir ce formulaire en français à ou en composant le 1-800-959-7383.)
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