A Guide to Using Pension Income Splitting

24 Pages Posted: 24 Nov 2008

See all articles by David M. Piccolo

David M. Piccolo

York University - Osgoode Hall Law School; David M. Piccolo, Barrister & Solicitor

Date Written: March 27, 2008

Abstract

This paper will explore the tax planning possibilities offered by pension income splitting. It is divided into seven sections:

(1) the legislative framework; (2) the benefits of pension income splitting; (3) who can utilize these benefits; (4) how the optimal pension split amount can be calculated; (5) an example of the benefits of pension income splitting; (6) how pension income splitting can be implemented; and (7) the future of pension income splitting.

Keywords: pension income splitting, Canada, Income Tax

JEL Classification: K34

Suggested Citation

Piccolo, David M. and Piccolo, David M., A Guide to Using Pension Income Splitting (March 27, 2008). Available at SSRN: https://ssrn.com/abstract=1305969 or http://dx.doi.org/10.2139/ssrn.1305969

David M. Piccolo (Contact Author)

David M. Piccolo, Barrister & Solicitor ( email )

425 University Avenue
Suite 501
Toronto, Ontario M5G 1T6
Canada
416-260-1866 (Phone)
1-866-285-6527 (Fax)

HOME PAGE: http://www.piccololaw.ca

York University - Osgoode Hall Law School ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
184
Abstract Views
2,572
Rank
296,078
PlumX Metrics