Pension Splitting

[blairgoates]

If a USC splits pension income with spouse on Canadian return then does the USC on U.S return claim entire income received ? This would result in insuffiecient ITC'S and U.S tax oweing...correct ?

[nelsona]

The USC (if filing separately) must claim the entire pension on his 1040, but can only claim the Cdn tax he actually pays after the splitting.

The solution is to either not split (or split asmaller ammount that would yield sufficent Cdn tax in your name), or, maybe simpler, file a joint US return.