Is pension sharing the same as a credit split?

No. Pension sharing is a voluntary arrangement between partners who are together, and it is reversible. A credit split, applied for with Form ISP-1901, permanently divides pension credits after a separation or divorce.

Do both of us need to be receiving CPP?

No. Both partners must be at least 60, but only one needs to be receiving a CPP retirement pension. A partner who has never applied for their own pension completes Form ISP-1000 at the same time.

When does pension sharing end?

It ends when either partner dies, in the month you begin living apart following the conditions described on canada.ca, or when Service Canada approves a request to cancel it.

Does sharing affect other CPP benefits?

Sharing applies to the retirement pension only. Disability benefits, survivor benefits, and the death benefit are calculated under their own rules.

Social Security

Fill Out Form ISP-1002 Online

Application for Canada Pension Plan Pension Sharing of Retirement Pension(s)

Employment and Social Development Canada

Applies to share CPP retirement pensions between spouses or common-law partners for possible tax savings.

Reviewed July 2026

How it works

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Open the form. The official PDF loads straight into the editor, no download needed first.
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Form ISP-1002 is the Application for Canada Pension Plan Pension Sharing of Retirement Pensions. Pension sharing lets spouses and common-law partners divide the CPP retirement pension they earned while together, shifting part of the payment from one partner to the other. Because each partner is taxed on what they actually receive, sharing can lower a couple's overall tax when their incomes differ.

You can fill out the 6-page application in the Universal PDF editor. Complete both partners' information on screen, then download the finished PDF for signatures before sending it to Service Canada.

What is Form ISP-1002 used for

The form asks Service Canada to redistribute CPP retirement pension income between two partners. The portion of pension earned during the years you lived together is pooled and split between you, while pension earned outside the relationship stays with the partner who earned it. The total paid to the couple stays the same; only who receives it changes.

Pension sharing is an income tax planning arrangement, not a permanent transfer of pension credits. It ends when either partner dies, when a divorce or separation meets the conditions on canada.ca, or when the partners ask for it to stop.

Who applies with Form ISP-1002

Spouses or common-law partners who are living together can apply if both are at least 60 and at least one of them receives a CPP retirement pension. If both partners receive retirement pensions, both pensions are shared; if only one does, that pension is shared.

The application notes that a partner who has never applied for their own CPP retirement pension must also complete Form ISP-1000. Couples where one partner contributed to the Quebec Pension Plan should check how sharing works across the two plans on canada.ca.

How to fill out Form ISP-1002

The kit includes an information sheet, ISP-1002A, that explains the arrangement before you apply:

Enter both partners' Social Insurance Numbers, names, and dates of birth.
Provide your marital status and the date your marriage or common-law relationship began.
State the period you have lived together, since the split applies to pension earned during cohabitation.
Indicate which of you receives a CPP retirement pension, and whether the non-receiving partner is also applying with ISP-1000.
Both partners sign and date the application.

How to submit it

Mail the signed application to the Service Canada office for your province or territory, using the addresses on canada.ca, or deliver it to a Service Canada office. Service Canada confirms in writing how the pensions have been divided once the arrangement is in place.

Frequently asked questions

No. The combined amount paid to the two of you stays the same. Sharing changes how it is split between you, which can reduce tax when one partner is in a higher bracket.

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