A Guide to Using Pension Income Splitting

24 Pages Posted: 24 Nov 2008

See all articles by David M. Piccolo

David M. Piccolo

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

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., 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

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