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


In May 2016, Joshua started contributing to his wife Keri's RRSPs. He contributed the following amounts to her RRSPs:

RRSP contributions
Year Amount
2016    $2,000

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

In 2018, Keri withdrew $4,000 from her spousal or common-law RRSPs. Before 2018, she had not withdrawn any amounts from her spouse or common-law partner RRSPs.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 129 of his 2018 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 2016, 2017, and 2018 ($5,000)
  • amount his wife withdrew from her spousal or common-law RRSPs in 2018 ($4,000)

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

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