A couple of US pension questions

[Canadian Newbie]

My wife started recieving her US pension from a state pension fund in 2017. She bought back some pension credits and did not recieve a deduction at the time for the payments. The total amount she paid is reducing the gross distribution a few hundred dollars for taxable purposes in the US per the 1099R. From what I have read, it appears we report the lower taxable amount for Canadian purposes as well per the treaty and not the gross distribution.

Also, it appears that the pension does qualify for splitting even though she is not yet 65 we are not Canadian Citizens and it is a US pension.

I searched previous posts and it looks like we each take a FTC on our CDN returns based on the proportion of the US tax we paid on the US return.

If I am wrong on any of the above, any advice would be helpful. Thanks in advance.

[nelsona]

Sounds right. It is splittable , because it is considered a pension, but it is YOUR age that is also taken into account when splitting, not just hers, for both the splitting and the $2000 pension amount