1 Mitochondrial disease includes a group of neuromuscular diseases caused by damage to intracellular structures that produce energy, the mitochondria; disease symptoms usually involve muscle contractions that are weak or spontaneous.2  There is no specific treatment for mitochondrial diseases (myopathies). Mitochondrial disease includes a group of neuromuscular diseases caused by damage to intracellular structures that produce energy, the mitochondria; disease symptoms usually involve muscle contractions that are weak or spontaneous.
Nonqualifying Income. Income that is not earned does not qualify you to contribute to a Roth IRA. Examples of this income are retirement pensions, Social Security payments, interest and dividend income, unemployment benefits, and alimony and child support.Unemployment benefits are also not considered earned income.ncome that is not earned does not qualify you to contribute to a Roth IRA. Examples of this income are retirement pensions, Social Security payments, interest and dividend income, unemployment benefits, and alimony and child support.
Who Can Split Pension Income. First, to split pension income you need to be receiving income that is eligible for the pension income tax credit (line 314 on the T1 income tax return). Second, your eligibility to claim the pension income amount (and therefore split your income) depends on your age.If you are under age 65, your qualified pension income is limited to registered pension plan payments and certain annuities and benefits that you received because of the death of a spouse.hese types of income are not eligible for the pension income amount tax credit and therefore not income that you can split with your spouse: 1  Old Age Security (OAS). 2  Canada Pension Plan (CPP). 3  Quebec Pension Plan (QPP).