Pension income splitting

The Income Tax Act now lets pensioners transfer part of their eligible pension income to their spouse or common-law partner for income tax purposes. In this case, the spouse or common-law partner must claim the split pension amount as income for tax purposes. But it should not be included as income when calculating a child support amount. This is because the money does not actually change hands in this process. So a split-pension amount does not affect a parent's ability to pay child support.

You can find more information about pension income splitting, on the Canada Revenue Agency web site.