本文发表在 rolia.net 枫下论坛Spousal RRSPs
A married taxpayer may contribute to an RRSP registered in the name of a spouse or common-law spouse and still claim a tax deduction. If the taxpayer is also a planholder, he or she may contribute to the spouse’s plan only to the extent that the contributor does not use the maximum contribution available for his or her own plan. For example, a wife who has a maximum contribution limit of $11,500 for her own RRSP but contributes only $10,000 to her RRSP, may contribute $1,500 to her husband’s spousal RRSP. The husband’s RRSP contribution limits are not affected by the spousal RRSP, which is a separate plan. (Therefore, the husband, in this example, would have two plans – one for personal contributions and one for contributions made by his wife on his behalf.)
(Unless used to purchase a Registered Retirement Income Fund (RRIF) or certain acceptable annuities), the withdrawal from a spousal plan is taxable income to the spouse – not the contributor – since the spousal RRSP belongs to the spouse in whose name it is registered. However, any withdrawals of contributions to a spousal plan claimed as a tax deduction by a contributing spouse made:
• In the year the contribution is made; or
• In the two calendar years prior to the year of withdrawal;
are taxable to the contributor in the year of withdrawal rather than to the
planholder.
Example: In each of six consecutive years, a husband contributes $1,000 to his wife’s RRSP, which he claims as tax deductions. In the seventh year there are no contributions, and the wife de-registers the plan. Thus, for the seventh taxation year:
• The husband includes as taxable income in his tax return the sum of $2,000 (contributions: 7th year – nil; 6th year – $1,000; 5th year – $1,000) and,
• The wife includes as taxable income in her tax return the sum of $4,000
(i.e. contributions to the plan made in years 1,2, 3 and 4) plus all arnings
that accumulated on the total contributions of $6,000 in the plan.更多精彩文章及讨论，请光临枫下论坛 rolia.net