Eligible couples can jointly elect to allocate up to 50% of eligible pension income. CPP 和 OAS themselves are not eligible for this pension-income-splitting election. The optimal percentage can change each year because tax brackets, credits 和 OAS recovery apply individually.
哪些收入可能符合条件
CRA states that eligible pension income can include certain pension or annuity income and, generally for individuals age 65 or older, RRIF income 和 RRSP annuity income. The detailed eligibility depends on age 和 the type of payment.
CPP 和 OAS are not eligible 适用于 T1032 表格所述的养老金收入分割选择。
为什么 50% 并不一定最优
法律允许分配最多 50% 的符合条件养老金收入，但最低税负的比例可能更低。把收入分配给另一方配偶可能影响：
- federal 和 provincial marginal tax rates;
- 养老金收入抵免；
- the age amount 和 spouse/common-law partner amount;
- 每个人的 OAS 追回税；
- provincial credits 和 surtaxes.
简单示例
If one spouse has $80,000 of eligible pension/RRIF income 和 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 更高 bracket or create their own OAS recovery. The best percentage is therefore a household optimization problem.
家庭税务优化器如何处理收入分割
The planner evaluates eligible pension-income allocation annually, up to the legal maximum, 和 estimates household tax before 和 after the allocation. It also recalculates OAS recovery for each spouse 和 incorporates selected federal/provincial retirement credits.
优化养老金分割
Enter both spouses 和 let the planner compare annual eligible pension-income allocations.