Example of how much income to report on each spouse's return


In May 2017, Joshua started contributing to his wife Keri's RRSPs. He contributed the following amounts to her RRSPs:

RRSP contributions
Year Amount
2017     $2,000
2018   $2,000
2019   $1,000

Joshua had contributed a total of $5,000 to Keri's RRSPs.

In 2019, Keri withdrew $4,000 from her spousal or common-law RRSPs. Before 2019, she had not withdrawn any amounts from her spouse or common-law partner RRSPs.

Keri determines that Joshua has to include $4,000 in his income on line 12900 of his 2019 Income Tax and Benefit Return, since the amount Joshua has to include as income is the lesser of:

  • amounts he contributed to all spousal or common-law RRSPs for his wife in 2017, 2018, and 2019 ($5,000)
  • amount his wife withdrew from her spousal or common-law RRSPs in 2019 ($4,000)

Keri does not include any amount in her income for this withdrawal.

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