Eligible couples can jointly elect to allocate up to 50% of eligible pension income. CPP и OAS themselves are not eligible for this pension-income-splitting election. The optimal percentage can change each year because tax brackets, credits и OAS recovery apply individually.
Какие доходы могут быть допустимыми
CRA states that eligible pension income can include certain pension or annuity income and, generally for individuals age 65 or older, RRIF income и RRSP annuity income. The detailed eligibility depends on age и the type of payment.
CPP и OAS are not eligible для выбора разделения пенсионного дохода, описанного в форме T1032.
Почему 50% не всегда оптимально
Закон позволяет распределить до 50% допустимого пенсионного дохода, но процент, минимизирующий налог, может быть меньше. Перенос дохода на другого супруга для налоговых целей может повлиять на:
- federal и provincial marginal tax rates;
- пенсионный налоговый кредит;
- the age amount и spouse/common-law partner amount;
- возвратный налог OAS каждого супруга;
- provincial credits и surtaxes.
Простой пример
If one spouse has $80,000 of eligible pension/RRIF income и 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 выше bracket or create their own OAS recovery. The best percentage is therefore a household optimization problem.
Как семейный налоговый оптимизатор учитывает разделение
The planner evaluates eligible pension-income allocation annually, up to the legal maximum, и estimates household tax before и after the allocation. It also recalculates OAS recovery for each spouse и incorporates selected federal/provincial retirement credits.
Оптимизировать разделение пенсионного дохода
Enter both spouses и let the planner compare annual eligible pension-income allocations.