Example of how much income to report on each spouse's return
If you contributed to your spouse’s or common law partner’s RRSPs or your spouse’s account under an SPP in 2023, 2024, or 2025, you may have to include in your 2025 income all or part of:
- amounts your spouse or common-law partner received in 2025 from any of their unmatured spousal or common-law partner RRSPs
- commutation payments your spouse or common-law partner received in 2025 from any of their matured spousal or common-law partner RRSPs, or spousal or common-law partner SPP
- amounts the CRA considers your spouse or common-law partner to have received in 2025 in respect of any of their deregistered spousal or common-law partner RRSPs or SPP
- amounts your spouse or common-law partner received, or those the CRA considers they received, in 2025 from any of their spousal or common-law partner RRIFs that are more than the minimum amount for the year
- amounts your spouse or common-law partner transferred from their spousal or common-law partner RRSPs to their FHSAs that are deemed to be a taxable withdrawal from their spousal or common-law partner RRSPs
To determine the amount to include in your income or your spouse’s or common-law partner’s income, your spouse or common-law partner (the annuitant) should fill out Form T2205, Amounts from a Spousal or Common-law Partner RRSP, RRIF, or SPP to Include in Income, and follow the instructions on the form.
Example
In May 2023, Marc started contributing to his spouse Stephanie's RRSPs. He contributed the following amounts to her RRSPs:
| Year | Amount |
|---|---|
| 2023 | $2,000 |
| 2024 | $2,000 |
| 2025 | $1,000 |
| Total | $5,000 |
In 2025, Stéphanie withdrew $4,000 from her spousal or common‑law partner RRSPs. Before 2024, she had not withdrawn any amounts from her spousal or common‑law partner RRSPs.
Stéphanie determines that Marc has to include $4,000 in his income on line 12900 of his 2025 income tax and benefit return, since the amount Marc has to include as income is the lesser of:
- amounts he contributed to all spousal or common‑law partner RRSPs in 2023, 2024, and 2025 ($5,000)
- amount his spouse withdrew from her spousal or common‑law partner RRSPs in 2025 ($4,000)
Stéphanie does not include any amount in her income for this withdrawal.