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?
Although you cannot contribute to your RRSP after December of the year you turn 71 years old, you can still contribute to your spouse's or common-law partner's RRSP until the December of the year that they turn 71. For more information, see RRSP options when you turn 71.
Your 2022 RRSP deduction limit is $10,000. You contributed $4,000 to your RRSP, and $6,000 to your common-law partner’s RRSP you chose to deduct the entire $4,000 of your personal RRSP contribution, but only $5,500 of the $6,000 contribution to your common-law partner's RRSP, for a total deduction of $9,500 on line 20800 of your 2022 income tax and benefit return. You used Schedule 7, RRSP, PRPP and SPP Unused Contributions,Transfers, and HBP or LLP Activities, to keep track of his RRSP contributions. You 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.
No contributions can be made to a deceased individual’s RRSP, PRPP, or SPP after their 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.
An individual died in August 2022. The individual 2022 RRSP deduction limit is $7,000. Before the individual died, they did not contribute to their RRSP or their spouse's RRSP for 2022. Their spouse is 66 years of age in 2022. On their behalf, the legal representative can contribute up to $7,000 to the individual's spouse RRSP for 2022. The legal representative can then claim an RRSP deduction of up to $7,000 on line 20800 of the individual's 2022 final income tax and benefit return.
If you contributed amounts to your spouse's or common-law partner's RRSP in 2020, 2021, or 2022, you may have to include in your 2022 income all or part of the amount your spouse or common-law partner withdrew in 2022 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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