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


In 2021 you started contributing to your spouse's RRSPs. You contributed the following amounts to those RRSPs:

RRSP contributions
Year Amount
2021     $2,000
2022   $2,000
2023   $1,000

In 2023, your spouse withdrew $4,000 from the spousal or common-law RRSPs. Before 2023, your spouse had not withdrawn any amounts from the spousal or common-law partner RRSPs. Your spouse determines that you have to include $4,000 in your income on line 12900 of your 2023 income tax and benefit return, since the amount you have to include as income is the lesser of:

  • amounts you contributed to all spousal or common-law RRSPs in 2021, 2022, and 2023 ($5,000)
  • amount your spouse withdrew from the spousal or common-law RRSPs in 2023 ($4,000)

Your spouse does not include any amount in their income for this withdrawal.

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