Pension income splitting

Good news this a.m. on the involuntary separation front.  My client, whose spouse is in extended care appeared on my doorstep, Service Canada envelope in hand. Inside, a letter with an explanation and an election form for 2009 income tax year, to remove pension income splitting for GIS, ALW or ALWS Calculation purposes, and the forms says this decision won't affect CRA's assessment of income taxes. 

Because of a change in my client's personal situation, the client is in an extended care facility as of March 2011, and calculation of GIS for July 2010 to June 2011 is based on 2009 income, an election can be made to exclude the split pension income transferred to the client by the spouse in 2009. 

At first glance, I thought, why aren't they sending a form for 2010, then I checked the client's file. We had reversed out the pension split for 2010 because of the cost of care calculation. If you've amended someone's return to take out the pension splitting for a prior year, you'll want to read this.  Be careful, you may not want to reverse your decision to un-do the split as that could still cost you. Just because the feds have figured out that they should be fair and reverse out the income inclusion doesn't mean that the provincial social workers who calculate the cost of care will be as forgiving.

I do want to see if this form is on the Service Canada website though, and to see what it says on their website....hmmm the cover letter says you can download forms from their website, so maybe I'll find another form there.

I call Service Canada 1-800-277-9914 (you may have more luck than I did getting through) for information or go to their website servicecanada.gc.ca for more information.  I finally get through, just as my client arrives, the dog barks and the person answering the phone hangs up on me even while I'm telling her via speaker phone that it's my client and we have questions.

I can't find anything about this election or a copy of the form on the website, but if you find it, please forward a link to me eileen@taxdetective.ca

On the involuntary separation front...

Credit splitting on divorce or separation doesn't talk about involuntary separation...
http://www.servicecanada.gc.ca/eng/isp/pub/factsheets/credit.shtml

Funny, how life events doesn't include involuntary separation either... this isn't the first time I've run across this challenge, there was a time when it was a race by the families of each of the seniors as to who filed their returns first to get the GST/HST credit as only one is allowed even if you live on opposite sides of the country:
http://www.servicecanada.gc.ca/eng/lifeevents/index.shtml

Ahhh right at the bottom, contact Service Canada, but not told why or how there will be an impact...
http://www.servicecanada.gc.ca/eng/isp/pub/cppoas/lifeevent/index.shtml... now if only I could get through on the phone again, sigh.