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You were always able to select who was the pensioner and who was the transferee. If both have pension income which is eligible for splitting, it is almost always the taxpayer with the higher net income which is best to select as the transferor. However, if there is any doubt, select one of them on the T1032, do the optimization to see how much tax is saved on the T1032OPT (if any), but don't put in the amount on the "elected split-pension amount" line. then go back to the T1032 and change it to Pension Transferee, and do the optimization again. Now you will know which direction is best to choose.