Complete this form if you and your spouse or common-law partner are electing to split
eligible pension income received in the tax year 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 commencing in
- You and your spouse or common-law partner are residents of Canada on
December 31 of the year.
- You received pension income in the year that qualifies for the pension
income amount (see line
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 split his or her pension income. This form is to be
filed by your filing due date for the year. For more information on filing due
dates, see What date is your
This form must be completed, signed and attached to both your and your spouse's or
common-law partner's paper returns. The information on the forms must be the same.
If you are filing electronically, keep this form in case we ask to see it.