Eligible couples can jointly elect to allocate up to 50% of eligible pension income. CPP et OAS themselves are not eligible for this pension-income-splitting election. The optimal percentage can change each year because tax brackets, credits et OAS recovery apply individually.
Quels revenus peuvent être admissibles
CRA states that eligible pension income can include certain pension or annuity income and, generally for individuals age 65 or older, RRIF income et RRSP annuity income. The detailed eligibility depends on age et the type of payment.
CPP et OAS are not eligible pour le choix de fractionnement du revenu de pension décrit dans le formulaire T1032.
Pourquoi 50 % n’est pas automatiquement optimal
La loi permet d’attribuer jusqu’à 50 % du revenu de pension admissible, mais le pourcentage qui minimise l’impôt peut être inférieur. Le transfert fiscal de revenu vers l’autre conjoint peut modifier :
- federal et provincial marginal tax rates;
- le montant pour revenu de pension;
- the age amount et spouse/common-law partner amount;
- l’impôt de récupération de la SV de chaque personne;
- provincial credits et surtaxes.
Exemple simple
If one spouse has $80,000 of eligible pension/RRIF income et the other has $20,000 of taxable income, splitting some eligible income may reduce the first spouse’s marginal tax rate. But transferring too much can push the receiving spouse into a supérieure bracket or create their own OAS recovery. The best percentage is therefore a household optimization problem.
Comment l’optimiseur fiscal du ménage traite le fractionnement
The planner evaluates eligible pension-income allocation annually, up to the legal maximum, et estimates household tax before et after the allocation. It also recalculates OAS recovery for each spouse et incorporates selected federal/provincial retirement credits.
Optimiser le fractionnement de la pension
Enter both spouses et let the planner compare annual eligible pension-income allocations.