Which income is not eligible for pension income splitting?

The following amounts received by the transferring spouse or common-law partner are not eligible for pension income splitting:

• Old Age Security (OAS) payments
• Canada Pension Plan, Quebec Pension Plan
• Any foreign source pension income that is tax-free in Canada because of a tax treaty that entitles you to claim a deduction at line 25600
• Income from a United States individual retirement account (IRA)
• Amounts from a RRIF included on line 11500 and transferred to an RRSP, another RRIF or an annuity.