Which pension income can be split between spouses?

For taxpayers 65 years and older, pension income includes:

• Superannuation or pension fund
• Foreign pensions
• A Registered Retirement Income Fund (RRIF)
• Annuity payments from a Registered Retirement Savings Plan (RRSP) or a Deferred Profit-Sharing Plan (DPSP)

For taxpayers 65 years or less, pension income includes:

• Lifetime retirement benefits
• Annuity income from an RRSP, RRIF or a DPSP received from the death of a spouse