Which of the Following Statements with Respect to Pension Income

Which of the following statements with respect to pension income splitting is NOT correct?

A) Neither OAS payments nor CPP payments are eligible for the pension income splitting provisions.
B) If an individual and his spouse are in different tax brackets, pension income splitting will always reduce their combined federal Tax Payable.
C) These provisions allow a taxpayer to allocate up to 50 percent of his qualifying pension income to a spouse.
D) Lump sum withdrawals from RRSPs are not eligible for pension income splitting.