Pension splitting is working fine, used it myself to good effect.
In Pension Splitting, you the Pensioner opt to assign an amount up to 50% of your Eligible Pension Income to your partner, the Transferee. Also the tax on this amount of income is split
In the same proportion.
You the Pensioner do not see your Total Income change at all. What you see is a Deduction equal to the amount of split income. The Transferee sees an additional income item on their return. So what changes is your Net Income, line 236.
Simple example, excluding tax transfer.
You have $50,000 Income and Net Income, of which $20,000 is eligible.
You opt to split the maximum amount.
Your Total Income line 150 stays $50,000 but your Net Income now reduced to $40,000
Your spouse Income and Net Income both increase by $10,000.
