Guides › Spousal RRSP: The Three-Year Attribution Rule
Spousal RRSP: The Three-Year Attribution Rule
Educational information only, not tax advice. We are not the CRA and are not affiliated with it. Check canada.ca. Last checked: 17 October 2026. Anything marked expected should be re-checked. Examples use made-up numbers. This page contains no affiliate links.
Short answer: The CRA says that if you contributed to your spouse's or common-law partner's RRSP, you may have to include in your income some or all of what they withdraw if you contributed in the year of withdrawal or either of the two preceding years. The amount you include is the lesser of the withdrawal and your total spousal contributions across those three years. The annuitant fills out Form T2205 to work it out.
What the CRA pages say
- A spousal RRSP is any RRSP to which your spouse or partner contributed (and certain RRSPs funded by transfers from those), per the "Withdrawing from spousal or common-law partner RRSPs" page.
- Contributions to a spousal RRSP reduce your RRSP deduction limit; the total you deduct for your own and spousal contributions can't exceed it.
- You can contribute to your own RRSP only until December of the year you turn 71, but can keep contributing to a spouse's RRSP until December of the year they turn 71.
- Tax tip: to avoid inclusion, make no contribution to any spousal RRSP in the year of withdrawal or the two years before.
- The tax withheld is claimed by the person named on the slip, usually the annuitant; the income is reported according to T2205.
CRA example (2025 return)
Marc contributed $2,000 (2023), $2,000 (2024) and $1,000 (2025) to Stéphanie's RRSPs, total $5,000. In 2025 she withdrew $4,000. Marc includes the lesser, $4,000, on line 12900; Stéphanie includes nothing.
Before the 60-day deadline
A contribution in the first 60 days of 2027 can be claimed for 2026, but the attribution test is based on the year contributed (the CRA's wording is the calendar year of contribution). Check with the CRA or a professional how a contribution on, say, 1 March 2027 is counted (key dates). The 60th-day date for 2027 is our calculation (March 1, 2027), still unconfirmed by CRA.
Related
RRSP limit · over-contribution · where to find your limit
FAQ
Does the rule apply on separation or death? The CRA pages we read only cover the standard rule; exceptions were mentioned in a bank guide excerpt and are not confirmed.
Does the rule apply to RRIFs? The CRA page lists RRIF payments above the minimum among amounts counted.
What we could not verify
- Exceptions (separation, non-residency, death): from a third-party excerpt, not a CRA page.
- How a contribution made in the first 60 days is assigned to a calendar year under this rule.
- Form T2205 itself was not read.
- Provincial tax effects.
Sources (official)
- Canada Revenue Agency, Withdrawing from spousal or common-law partner RRSPs — https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/rrsps-related-plans/making-withdrawals/withdrawing-spousal-common-law-partner-rrsps.html (read in full 17 October 2026; written for 2025 returns)
- Canada Revenue Agency, Example of how much income to report on each spouse's return (search excerpt 17 October 2026)
- Canada Revenue Agency, Contributing to your spouse's or common-law partner's RRSPs (search excerpt 17 October 2026)
RRSP deadline planner → Dates calendar →
Not tax or financial advice. See the disclosure.