Who reports a withdrawal from a spousal RRSP?
Spousal RRSP Withdrawals and Attribution. Understand the Canadian tax rules, records to gather and practical next steps before preparing your return.
Request a quote →Arsen Accounting Services · Prepared October 29, 2026
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The direct answer
A withdrawal can be attributed to the contributing spouse when contributions were made in the withdrawal year or the two preceding calendar years, subject to exceptions and the detailed calculation. The name on the account alone does not settle which spouse reports it. Transfers and the history of spousal plans can also matter.
Review contributions before taking money out
A spousal RRSP withdrawal needs more history than the current account balance. Gather the contributor's recent spousal-plan contributions and identify the withdrawing spouse's plan. Tell the preparer about other spousal plans as well. The attribution rules can affect who reports the income, so the family should review the timing before assuming the slip recipient alone settles the tax result.
Keep ordinary and spousal accounts distinct
Label plans clearly and retain the contribution receipts. If funds moved between plans, provide the transfer documents rather than only the newest statement. Explain why the withdrawal is being considered, but do not assume the purpose overrides attribution. A tax review can compare the known facts without promising a particular family tax saving.
What to gather before the review
- Spousal RRSP contribution receipts for relevant years
- Withdrawal slips and plan identification
- Transfer records and details of other spousal plans
Does the name on the withdrawal slip answer who pays the tax?
Not always. Spousal-plan attribution can require a separate calculation. Provide the contribution history and plan details so the preparer can check the applicable reporting.
Your next step
Bring contribution dates for both spouses and the withdrawal slip before deciding how to report the amount.
Related reading
Official sources
Withdrawing from spousal or common-law partner RRSPs
Sources checked for this collection on October 28–29, 2026. Annual forms may refer to a specific tax year. Use the rules and limits for the year being filed. General information; eligibility, elections and deadlines depend on the facts. No deduction or tax saving is guaranteed.
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