As per the CRA:The following amounts received by the transferring spouse or common-law partner are not eligible for pension income splitting:
- old age security payments
- Canada Pension Plan and Quebec Pension Plan
- any foreign source pension income that is tax-free in Canada because of a tax treaty that allows you to claim a deduction at line 25600 of your return
- income from a United States individual retirement account (IRA)
- amounts from a RRIF included on line 11500 of your return and transferred to an RRSP, another RRIF or an annuity
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