Line 116 - Elected split-pension amount

To make this election, the deceased and his or her spouse or common-law partner must have jointly elected to split pension income by completing Form T1032, Joint Election to Split-Pension Income. The elected split-pension amount from line G of Form T1032 must be entered on line 116 for the pension transferee.

Form T1032 must be filed by the filing due date for the 2016 return. This form must be attached to the paper return of both the deceased and his or her spouse or common-law partner. The information provided on both forms must be the same.

Both the deceased person and his or her spouse or common-law partner must have signed Form T1032. If the form is being completed after the date of death, the surviving spouse or common-law partner and the legal representative of the deceased person's estate must sign the form. In some cases, the legal representative may be the spouse or common-law partner in which case this person must sign for the deceased person too.

Forms and publications

• General Income Tax and Benefit Guide
• Guide T4011, Preparing Returns for Deceased Persons

Date modified:

2017-01-04