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Seniors -> Sharing CPP Pension With a Spouse

You Might Save Tax by Splitting Your CPP Retirement Pension With Your Spouse

Canada Pension Plan Act s. 65.1 Assignment of retirement pension to spouse or common-law partner

If you and your spouse or common-law partner are:

bulletboth at least 60 years old, and
bulletone or both of you are receiving a CPP retirement pension, and
bulletwere living together during the time one or both of you were contributing to CPP (during your joint contributory period)

you can apply to receive equal shares of the CPP retirement pensions that you both earned during the years you were living together.

This could be beneficial if one spouse is in a higher tax bracket, but clawback of Old Age Security, spousal amount and age amount tax credits must be considered.  See the tables of non-refundable personal tax credits for levels at which the tax credits are reduced or eliminated.

The CPP splitting is merely an assignment of part of the pension in order to reduce income tax.  When the pension sharing/assignment ceases (upon death, or other circumstances), the pension amount of each spouse is adjusted to the amount that they were to receive before the pension-sharing arrangement.

Other pension income may also be split with a spouse in order to save tax.  See the article on pension income splitting on the Personal Tax page.

Tax Tip:  You may save tax by splitting CPP retirement pension with a lower-income spouse. Resources

Old Age Security Pension

Old Age Security Clawback

Spousal Amount Tax Credit

Age Amount Tax Credit

Pension Income Splitting

CPP Survivor Benefits

Service Canada Resources

Pension Sharing

Application Form For Canada Pension Plan Sharing of Retirement Pension(s)

Statement of Contributions to the Canada Pension Plan

Revised: October 26, 2023


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