Section 60.03

Subsection 60.03(1)

Eligible Pension Income

Administrative Policy

18 March 2014 Internal T.I. 2013-0515081I7 - Pension income splitting - RCAs

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4 July 2014 External T.I. 2013-0515541E5 - Life annuity payment out of an RCA

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7 November 2013 External T.I. 2013-0501021E5 - Eligible income for pension income splitting

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25 June 2012 External T.I. 2011-0398691E5 - Conversion of U.S. Traditional IRA into Roth IRA

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Articles

Paragraph (a)

Administrative Policy

14 May 2019 CLHIA Roundtable Q. 14, 2019-0799191C6 - CLHIA Q. 14 - IPPs and pension splitting

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118 - Subsection 118(7) - Pension Income - Paragraph (a) - Subparagraph (a)(i) required top-up payments to satisfy the minimum-amount IPP rules do not qualify for income-splitting 272

5 October 2012 Roundtable, 2012-0453151C6 F - fractionnement de revenu de pension

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Split-Pension Amount

Administrative Policy

29 October 2015 External T.I. 2015-0589051E5 F - Pension income splitting and bankruptcy

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 128 - Subsection 128(2) - Paragraph 128(2)(f) s. 60.03 deductions/inclusions still available 64

4 November 2009 External T.I. 2009-0337451E5 F - Fractionnement de revenu de pension

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118 - Subsection 118(7) - Qualified Pension Income RPP pension, but not annuity paid out of his RRSP, was eligible as qualified pension income of pensioner for s. 60.03 splitting 139

Subsection 60.03(2)

Administrative Policy

29 April 2020 External T.I. 2020-0845211E5 - Pension income splitting

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