Remove the cotter pin,loosen the nut,do not remove it from the shaft,back it out till it is level with the shaft. You will need a small bearing puller from Harbor Freight $10,with the nut in place on the shaft set the puller arms as far in under the flats of the gear as possible,set the puller shaft on the center mag shaft and tighten. With enough force applied the gear will pop off the tapered shaft.At that point stop,if you continue you will be pulling the gear into the nut and damage will occur,remove the puller then the nut,if any threads were damaged the nut will re cut them on the way off,then remove the gear.The impulse gear has little value these days, the small non-impulse gear is worth its weight in gold.The removal process is the same for both gears. I could be wrong about all this and often am.In which case I always defer to Walt!
RHill