Contributing to your spouse's or common-law partner's RRSPs
Contributions you make to a spousal or common-law partner RRSP reduce your RRSP deduction limit. The total amount you can deduct for contributions you make to your RRSP or your spouse's or common-law partner's RRSP cannot be more than your RRSP deduction limit. For more information, see How much can I contribute and deduct?
If you cannot contribute to your RRSP because of your age, you can still contribute to your spouse's or common-law partner's RRSP until the end of the year that they turn 71. For more information, see RRSP options when you turn 71.
Joey’s 2020 RRSP deduction limit is $10,000. He contributed $4,000 to his RRSP, and $6,000 to his common-law partner Ghislaine’s RRSP. Joey deducted the $4,000 he contributed to his RRSP on line 20800 of his 2020 Income Tax and Benefit Return. Although Joey contributed $6,000 to his common-law partner’s RRSP in 2020, he decided to only deduct $5,500 of this contribution on his 2020 Income Tax and Benefit Return. He used Schedule 7, RRSP, PRPP and SPP Unused Contributions,Transfers, and HBP or LLP Activities, to keep track of his RRSP contributions. He may be able to deduct the remaining $500 ($10,000 – $9,500) on a future year’s Income Tax and Benefit Return.
Funds in an RRSP cannot be moved or transferred to an RRSP that does not have the same annuitant as the RRSP where the money is coming from. For example, you cannot transfer funds in your RRSP to a spousal or common-law partner RRSP.
Contributions made after death
No contributions can be made to a deceased individual’s RRSP after the date of death. However, the deceased individual’s legal representative can make contributions to the surviving spouse’s or common-law partner’s RRSP in the year of death or during the first 60 days after the end of that year. Contributions made to a spouse’s or common-law partner’s RRSP can be claimed on the deceased individual’s Income Tax and Benefit Return up to that individual’s RRSP deduction limit for the year of death.
Dave died in August 2020. His 2020 RRSP deduction limit is $7,000. Before he died, Dave did not contribute to either his RRSP or his wife’s RRSP for 2020. His wife Paula is 66 years of age in 2020. On Dave’s behalf, his legal representative can contribute up to $7,000 to Paula’s RRSP for 2020. The legal representative can then claim an RRSP deduction of up to $7,000 on line 20800 of Dave’s 2020 final Income Tax and Benefit Return.
If you contributed amounts to your spouse's or common-law partner's RRSP in 2018, 2019, or 2020, you may have to include in your 2020 income all or part of the amount your spouse or common-law partner withdrew in 2020 from their spousal or common-law partner RRSP. If you have made a withdrawal from a spousal RRSP, refer to Withdrawing from spousal or common-law partner RRSPs for information on reporting the income.
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