Year of contribution to a spousal RRSP
2020
The three (3) year attribution rule does not apply to the following situations:
  • Withdrawal was made when the spouses are living separate and apart due to relationship breakdown.
  • Withdrawal was made during and after the year of death of the contributing spouse.
  • If the annuitant withdraws the minimum amount from a spousal RRIF. The rule only applies if more than the minimum is withdrawn.
  • The withdrawal is a commutation payment that is transferred directly for your spouse to another RRSP, a RRIF or an SPP or to an issuer to buy an eligible annuity that cannot be cashed in for at least three years.
  • When an amount from the spousal RRSP/RRIF is deemed to have been received by the annuitant because of the annuitant's death.
  • Withdrawals made when either spouse is a non-resident of Canada.
  • Withdrawals made under the Home Buyer's Plan or Lifelong Learning Plan. It is the annuitant's responsibility to make the minimum repayments required under these plans. If the annuitant does not make the required repayment, the repayment amount is taxable to the annuitant, regardless of any recent spousal RRSP contributions.
  • If you transfer an amount from your spousal RRSP directly to a defined benefit pension plan of which you are a member to buyback past service.
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