What types of income are eligible for pension income splitting for tax purposes?

Depending on your age and that of your spouse, certain types of income are eligible for income splitting. Retirees aged 65 or older can split amounts received from a registered retirement savings plan, a registered retirement income fund, a life income fund, or a registered pension plan, such as the CAAT Pension Plan.

Generally, retirees under age 65 can split amounts from a registered pension plan as well as certain eligible death benefits.