In recent years, the federal government has been criticized because they collected more in Employment Insurance premiums than was paid out in benefits and using the surplus for non-Employment Insurance purposes. The commingling of Employment Insurance premiums and general revenue funds is an...

This paper will explore the tax planning possibilities offered by pension income splitting. It is divided into seven sections: (1) the legislative framework;(2) the benefits of pension income splitting;(3) who can utilize these benefits;(4) how the optimal pension split amount can be...