Contributing to your spouse's or common-law partner's RRSPs
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Contributing to your spouse's or common-law partner's RRSPs
Contributions you make to a spousal or common-law partner RRSP reduce your RRSP deduction limit. The total amount you can deduct for contributions you make to your RRSP or your spouse's or common-law partner's RRSP cannot be more than your RRSP deduction limit. For more information, see Where can you find your RRSP deduction limit
Although you cannot contribute to your RRSP after December of the year you turn 71 years old, you can still contribute to your spouse's or common-law partner's RRSP until the December of the year that they turn 71. For more information, refer to RRSP options when you turn 71.
Note
Contributions to a pooled registered pension plan (PRPP) or a specified pension plan (SPP) are subject to the same rules as RRSP contributions. For more information, refer to Contributions to a PRPP or refer to "Specified pension plan contributions" at Specified pension plan (SPP) lump-sum payments.
Example
Michel’s 2024 RRSP deduction limit was $10,000. He contributed $4,000 to his RRSP and $6,000 to his common‑law partner’s RRSP. Michel chose to deduct the entire $4,000 of his personal RRSP contributions, but only $5,500 of the $6,000 contribution to his common‑law partner’s RRSP, for a total deduction of $9,500 on line 20800 of his 2024 income tax and benefit return. Michel used Schedule 7, RRSP, PRPP and SPP Contributions and Transfers and HBP and LLP Activities, to keep track of his RRSP contributions. He may be able to deduct the remaining $500 ($10,000 − $9,500) on a future year’s income tax and benefit return. To find out what other options are available, go to Unused RRSP, PRPP, or SPP contributions.
Funds in an RRSP cannot be moved or transferred to an RRSP that does not have the same annuitant as the RRSP where the money is coming from. For example, you cannot transfer funds in your RRSP to a spousal or common-law partner RRSP.
Contributions made after death
No contributions can be made to a deceased individual’s RRSP, PRPP, or SPP after their date of death. However, the deceased individual’s legal representative can make contributions to the surviving spouse’s or common‑law partner’s RRSP or SPP in the year of death or during the first 60 days after the end of that year. Contributions made to a spouse’s or common‑law partner’s RRSP or SPP can be claimed on the deceased individual’s income tax and benefit return up to that individual’s RRSP deduction limit for the year of death.
Example
Jacques died in August 2024. Jacques’s 2024 RRSP deduction limit is $7,000. Before he died, Jacques did not contribute to either his RRSP or his spouse’s RRSP for 2024. His spouse Claire is 66 years of age in 2024. On Jacques’s behalf, his legal representative can contribute up to $7,000 to Claire’s RRSP for 2024. The legal representative can then claim an RRSP deduction of up to $7,000 on line 20800 of Jacques’s 2024 final income tax and benefit return.
Note
If you made contributions to your spouse’s or common-law partner’s RRSPs or SPP in 2022, 2023, or 2024, and your spouse or common-law partner withdrew amounts from their spousal or common-law partner RRSPs or SPP, you may have to include all or part of those withdrawn amounts in your 2024 income. If you have made a withdrawal from a spousal RRSP, refer to Withdrawing from spousal or common-law partner RRSPs for information on reporting the income.
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- Date modified:
- 2025-01-02