,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

          ,9t]pret,n ,bullet+
    
,numb]3 ,,it-#cjg;,r#d
,date3 ,janu>y #bd1 #bjjc
,subject3 ,9come ,tax ,act--,sp\sal or
  ,-mon-,law ,"pn] ,regi/]$ ,retire;t
  ,sav+s ,plans
,ref];e3 ,subsec;n #adf7#e.a7 7al
  subsec;ns #adf7#a71 7#e71 7#h71
  7#h.b71 7#h.c71 7#h.e71 7#h.f71
  7#h.g71 7#h.h71 7#ab71 & 7#af71
  #adf.c7#e.a71 ! def9i;n ( 8-mon-law
  "pn]0 9 subsec;n #bdh7#a71 #beb7#d7 &
  p>agraph #fj7l71 (! ,9come ,tax ,act
  7! 8,act077

  ,at ! ,canada ,cu/oms & ,rev5ue ,ag5cy
7,,ccra71 we issue 9come tax 9t]pret,n
bullet9s 7,,it's7 9 ord] 6provide
te*nical 9t]pret,ns & posi;ns reg>d+
c]ta9 provi.ns 3ta9$ 9 9come tax law4
,due 6_! te*nical nature1 ,,it's >e   #a
             ,,it-#cjg;,r#d          a#a
us$ prim>ily 0\r /aff1 tax speciali/s1 &
o!r 9dividuals :o h an 9t]e/ 9 tax
matt]s4 ,= ^? r1d]s :o pref] a less
te*nical explan,n (! law1 we (f] o!r
public,ns1 s* z tax guides & pamphlets4
  ,:ile ! -;ts 9 a "picul> p>agraph 9 an
,,it may relate 6provi.ns (! law 9 =ce
at ! "t !y 7 made1 s* -;ts >e n a
sub/itute =! law4 ,! r1d] %d1 "!=e1
3sid] s* -;ts 9 li<t (! relevant
provi.ns (! law 9 =ce =! "picul> tax,n
ye> 2+ 3sid]$1 tak+ 96a3.t ! e6ect ( any
relevant am5d;ts 6^? provi.ns or
relevant c\rt deci.ns o3urr+ af ! date
on : ! -;ts 7 made4
  ,subject 6! abv1 an 9t]pret,n or
posi;n 3ta9$ 9 an ,,it g5],y applies z
(! date on : x 0 publi%$1 un.s o!rwise
specifi$4 ,if "! is a subsequ5t *ange 9
t 9t]pret,n or posi;n &! *ange is
b5eficial 6taxpay]s1 x is usu,y e6ective
= future assess;ts & reassess;ts4 ,if1
on ! o!r h&1 ! *ange is n fav\ra#
6taxpay]s1 x w norm,y 2 e6ective =!   #b
             ,,it-#cjg;,r#d          b#a
curr5t & subsequ5t tax,n ye>s or =
transac;ns 5t]$ 96af ! date on : ! *ange
is publi%$4
  ,if y h any -;ts reg>d+ matt]s 4cuss$
9 an ,,it1 pl1se s5d !m to3

  ,manag]1 ,te*nical ,public,ns &
    ,projects ,sec;n
  ,9come ,tax ,rul+s ,directorate
  ,policy & ,legisl,n ,bran*
  ,canada ,cu/oms & ,rev5ue ,ag5cy
  ,ottawa ,,on ,k#a;,a #j;,l#e

  ,mo/ ( \r public,ns >e availa# on \r
,web site at3 _+www.ccra.gc.ca_:
  ,? v].n is only availa# electronic,y4

                 ,3t5ts
    
,applic,n
,summ>y
,4cus.n & ,9t]pret,n
  ,m1n+ ( 8,sp\sal or ,-mon-,law ,"pn]
    ,plan0 7p>agraph #a7              #c
             ,,it-#cjg;,r#d          c#a
  ,m1n+ ( 8,sp\se0 & 8,-mon-,law ,"pn]0
    7p>agraph #b7
  ,maximum ,deduc;n 7p>agraphs #c-e7
  ,am.ts 6be ,9clud$ 9 ,9come 7p>agraphs
    #f-ab7
  ,-b9+ ,sp\sal & ,"pn] & ,non-,sp\sal &
    ,"pn] ,,rrsp's 7p>agraphs #ac-ae7
  ,explan,n ( ,*anges

               ,applic,n
    
  ,? bullet9 c.els & replaces ,9t]pret,n
,bullet9 ,,it-#cjg;,r#c dat$ ,m>* #bd1
#aiie4 ,! -;ts 9 ? bullet9 reflect !
am5d;ts 6! ,9come ,tax ,act provid+
simil> tax tr1t;t 6same-sex -mon-law
c\ples z is provid$ 6opposite sex
c\ples4 ,z a g5]al rule1 ^! am5d;ts
apply 6! #bjja & lat] tax,n ye>s4




                                      #d
                ,summ>y              d#a
    
  ,? bullet9 4cusses3
    --a taxpay]'s deduc;n f 9come =
      3tribu;ns made 6a regi/]$ retire;t
      sav+s plan 7,,rrsp7 "u : !
      taxpay]'s sp\se or -mon-law "pn]
      is ! annuitant 7in ? bullet91
      ref]r$ 6z a 8sp\sal & "pn]
      ,,rrsp07 subject 6! taxpay]'s
      ,,rrsp deduc;n limit2
    --! tax 3sequ;es 6bo? ! taxpay] &!
      taxpay]'s sp\se or -mon-law "pn]
      :5 am.ts >e )drawn \ ( sp\sal &
      "pn] ,,rrsp's2 &
    --! implic,ns ( -b9+ sp\sal & "pn] &
      non-sp\sal & "pn] ,,rrsp's4
  ,! ma9 b5efit (a sp\sal & "pn] ,,rrsp
is t :5 am.ts >e )drawn3
    --! ,,rrsp 9come may 2 9clud$ 9 !
      annuitant's 9come 9/1d (!
      3tributor's 9come1 subject 6!
      attribu;n rules 4cuss$ 9 p>agraphs
      #g 6#i2 &
                                      #e
             ,,it-#cjg;,r#d           #b
    --! annuitant may 2 9 a l[] p]sonal
      9come tax bracket ?an ! 3tributor
      =! tax,n ye> (! 9come 9clu.n4
  ,= m 9=m,n ab 3tribu;ns 6a taxpay]'s
[n ,,rrsp1 & 3tribu;ns 6sp\sal & "pn]
,,rrsp's1 ref] to3
    --! curr5t v].n ( ,9t]pret,n
      ,bullet9 ,,it-#abd1 ,3tribu;ns
      6,regi/]$ ,retire;t ,sav+s ,plans2
      &
    --! 9come tax guide call$ ,,rrsp's &
      ,o!r ,regi/]$ ,plans = ,retire;t4

          ,4cus.n & ,9t]pret,n
    
     ,m1n+ ( 8,sp\sal or ,-mon-,law
              ,"pn] ,plan0
    
#a4 ,a 8sp\sal or -mon-law "pn] plan0 9
  rel,n 6a taxpay] is def9$ 0subsec;n
  #adf7#a7 6m1n3
    --an ,,rrsp "u : ! taxpay]'s sp\se
      or -mon-law "pn] is ! annuitant at
                                      #f
             ,,it-#cjg;,r#d          a#b
      ! "t :5 ! taxpay] has made a
      3tribu;n2 or
    --an ,,rrsp or regi/]$ retire;t
      9come fund 7,,rrif7 t has rcvd a
      pay;t or transf] f a sp\sal or
      -mon-law "pn] plan 9 rel,n 6!
      taxpay]4
  ,! t]m 8sp\sal or -mon-law "pn] plan0
  applies 6! special attribu;n rules =
  ,,rrsp's 7see p>agraphs #g 6#i7 &
  ,,rrif's4 ,^! rules require t1 "u
  c]ta9 circum/.es1 a taxpay] 9cludes 9
  9come c]ta9 am.ts t wd o!rwise 2
  9clud$ 9 ! 9come (! taxpay]'s sp\se or
  -mon-law "pn]4

     ,m1n+ ( 8,sp\se0 & 8,-mon-,law
                 ,"pn]0
    
#b4 ,subsec;n #beb7#d71 : ext5d$ ! m1n+
  ( 8sp\se0 69clude c]ta9 -mon-law
  rel,n%ips1 has be5 rep1l$ 2g9n+ )!
  #bjja tax,n ye>4 ,! t]m 8sp\se0 n[
                                      #g
             ,,it-#cjg;,r#d          b#b
  ref]s exclusively 6a p]son :o is leg,y
  m>ri$ 6! taxpay]4

  ,! t]m 8-mon-law "pn]0 9 respect (a
  taxpay] is def9$ 9 subsec;n #bdh7#a7 &
  applies =! #bjja & subsequ5t tax,n
  ye>s4 ,g5],y1 x 9cludes at a "picul>
  "t1 a p]son :o1 at t "t1 cohabits 9 a
  3jugal rel,n%ip )! taxpay] & ei3
    --has cohabit$ )! taxpay] =a 3t9u\s
      p]iod ( at l1/ "o ye>2 or
    --is ! natural or adoptive p>5t (a *
      (! taxpay]4
  ,z a transi;nal m1sure = tax,n ye>s
  #aiih1 #aiii & #bjjj1 same-sex -mon-
  law "pn]s cd jo9tly elect 6be tr1t$ z
  -mon-law "pn]s = all purposes (! ,act4
  ,h["e1 ? jo9t elec;n _h 6be fil$
  0,april #cj1 #bjja 7or ,june #ae1
  #bjja1 if at l1/ "o "pn] 0 self-
  employ$74


                                      #h
           ,maximum ,deduc;n         c#b
    
#c4 ,subject 6c]ta9 limits 4cuss$ 2l1 a
  taxpay] may claim deduc;ns 9 a ye> =
  3tribu;ns to3
    --a sp\sal & "pn] ,,rrsp2 &
    --his or h] [n ,,rrsp4
  ,! taxpay]'s deduc;n is n reduc$ 0any
  3tribu;ns made 0! taxpay]'s sp\se or
  -mon-law "pn] 6an ,,rrsp4 ,:5 a
  taxpay] makes 3tribu;ns 6a sp\sal &
  "pn] ,,rrsp1 ! receipt giv5 6! taxpay]
  0! issu] (! ,,rrsp %d id5tify !
  taxpay] z ! 3tributor1 &! sp\se or
  -mon-law "pn] z ! annuitant4
#d4 ,subsec;n #adf7#e.a7 sets \ ! rules
  =! deductibil;y ( 3tribu;ns t a
  taxpay] makes 6all sp\sal & "pn]
  ,,rrsp's4 ,! maximum am.t t a taxpay]
  may deduct "u subsec;n #adf7#e.a7 9
  -put+ 9come =a ye> is limit$ 6! less]
  (3
    7a7 ! total ( all 3tribu;ns t a
      taxpay] makes af #aiij & )9 #fj
      "ds af ! 5d (! ye> 7o!r ?an !   #i
             ,,it-#cjg;,r#d          d#b
      excep;ns not$ 9 p>agraph #e7
      6sp\sal & "pn] ,,rrsp's1 6! ext5t
      t ! 3tribu;ns 7 n deduct$ 9 -put+
      ! 9come (! taxpay] =a previ\s ye>2
      &
    7b7 ! am.t 0: ! taxpay]'s 8,,rrsp
      deduc;n limit0 =! ye> is m ?an !
      am.t1 if any1 deduct$ =! ye> 0!
      taxpay] "u subsec;n #adf7#e7 9
      respect ( 3tribu;ns made 6his or
      h] [n ,,rrsp4
  ,2c (! limit,n 9 7b71 ! maximum am.t t
  a taxpay] may deduct 9 any ye> 6his or
  h] [n ,,rrsp1 & 6a sp\sal & "pn]
  ,,rrsp1 _c 2 m ?an ! taxpay]'s 8,,rrsp
  deduc;n limit0 =! ye>4

,example3
  ,if a taxpay]'s ,,rrsp deduc;n limit
  =a ye> 0 4#ac1ejj1 ! taxpay] cd
  deduct3
    --4#ac1ejj = 3tribu;ns 6! taxpay]'s
      [n ,,rrsp = t ye>2
                                     #aj
             ,,it-#cjg;,r#d          e#b
    --4#ac1ejj = 3tribu;ns 6a sp\sal &
      "pn] ,,rrsp2 or
    --a -b9,n ( am.ts 6his or h] [n
      ,,rrsp & 6! sp\sal & "pn] ,,rrsp
      if ! total deduc;n = 3tribu;ns
      6bo? plans does n exce$ 4#ac1ejj4
    
  ,h["e1 ! maximum ,,rrsp deduc;n =a
  "picul> ye> is n reduc$ :5 ! taxpay]
  is 5titl$ 6deduct special 3tribu;ns or
  transf]s 6! taxpay]'s [n ,,rrsp =!
  same tax,n ye>4 ,! curr5t v].n (
  ,,it-#abd1 ,3tribu;ns 6,regi/]$
  ,retire;t ,sav+s ,plans1 3ta9s a
  detail$ 4cus.n on ! calcul,n (! ,,rrsp
  deduc;n limit4
--------------------------------------#c
#e4 ,! foll[+ 3tribu;ns t a taxpay]
  makes 6a sp\sal & "pn] ,,rrsp >e n
  deducti# 9 a giv5 ye> "u subsec;n
  #adf7#e.a73
    --3tribu;ns t 7 deduct$ 9 -put+ !
      3tributor taxpay]'s 9come =a
      previ\s ye>2                   #aa
             ,,it-#cjg;,r#d          a#c
    --3tribu;ns 9 respect ( : !
      3tributor taxpay] or 8 or h] sp\se
      or -mon-law "pn] has rcvd a pay;t
      t ! taxpay] has deduct$ z a refund
      ( an undeduct$ 3tribu;n "u
      subsec;n #adf7#h.b7 9 -put+ 9come
      =a previ\s ye>2 or
    --3tribu;ns )drawn 0! taxpay]'s
      sp\se or -mon-law "pn] z an
      8eligi# am.t0 "u ! ,home ,buy]s'
      ,plan or ! ,lifel;g ,le>n+ ,plan
      less ?an #ij "ds af 2+ 3tribut$4
      ,= ? purpose1 x is assum$ t ,,rrsp
      )drawals relate f/ 6,,rrsp e>n+s &
      !n on a f/ in1 f/ \ basis 6,,rrsp
      premiums previ\sly pd4
    
      ,am.ts 6be ,9clud$ 9 ,9come
    
#f4 ,g5],y1 any am.t rcvd 0a taxpay] \
  (! taxpay]'s [n ,,rrsp is ! taxpay]'s
  9come1 & any am.t rcvd 0! taxpay]'s
  sp\se or -mon-law "pn] \ (! sp\sal &
  "pn] ,,rrsp is 9come (! sp\se or   #ab
             ,,it-#cjg;,r#d          b#c
  -mon-law "pn]4 ,? is s ev5 ?\< !
  taxpay] may h made "p or all (!
  3tribu;ns 6! sp\sal & "pn] ,,rrsp4
  ,simil>ly1 if an ,,rrsp 2comes
  deregi/]$1 ! fair m>ket value ( all
  prop]ty held 9 ! ,,rrsp immly 2f xs
  deregi/r,n is 9clud$ 9 ! 9come (!
  annuitant "u ! plan 2f x 2came
  deregi/]$ 7see ! curr5t v].n (
  ,9t]pret,n ,bullet9 ,,it-#dae1
  ,deregi/r,n ( ,regi/]$ ,retire;t
  ,sav+s ,plans1 = m 9=m,n74
#g4 ,subsec;n #adf7#h.c7 3ta9s a special
  rule :1 if applica#1 attributes 6!
  taxpay] all or "p ( specifi$ am.ts
  )drawn \ (a sp\sal & "pn] ,,rrsp4
  ,c]ta9 am.ts t wd usu,y 2 9clud$ 7in
  a3ord.e ) p>agraph #f7 9 ! 9come (!
  taxpay]'s sp\se or -mon-law "pn]1 :o 0
  ! annuitant "u ! plan1 w 7subject 6!
  excep;ns li/$ 9 p>agraph #h7 2 9clud$
  9 ! 9come (! taxpay]4 ,? special rule
  is design$ 64c\rage ! %ort-t]m use (
  sp\sal & "pn] ,,rrsp's z a m1ns    #ac
             ,,it-#cjg;,r#d          c#c
  ( 9come splitt+4 ,subsec;n
  #adf.c7#e.a7 3ta9s a simil> attribu;n
  rule 9 respect ( c]ta9 )drawals f a
  sp\sal & "pn] ,,rrif4

  ,subsec;n #adf7#h.c7 applies to3
    7a7 an am.t rcvd 0! taxpay]'s sp\se
      or -mon-law "pn] \ (a sp\sal &
      "pn] ,,rrsp 2f xs matur;y "u
      p>agraph #adf7#h7 7see p>agraph
      #f72
    7b7 an am.t equal 6! fair m>ket
      value ( all prop]ty (! plan rcvd
      0! taxpay]'s sp\se or -mon-law
      "pn] on ! deregi/r,n (a sp\sal &
      "pn] ,,rrsp "u p>agraph
      #adf7#ab77b72 &
    7c7 a pay;t 9 full or "pial -mut,n
      (a retire;t 9come rcvd 0!
      taxpay]'s sp\se or -mon-law "pn]
      "u a matur$ sp\sal & "pn] ,,rrsp4
  ,! sp\sal & "pn] ,,rrsp attribu;n rule
  applies to 7a71 7b71 & 7c7 if !
  taxpay] is .n liv+ sep>ate & a"p   #ad
             ,,it-#cjg;,r#d          d#c
  f ! taxpay]'s sp\se or -mon-law "pn]
  at ! "t 2c (! br1kd[n ( _! m>riage or
  -mon-law "pn]%ip4 ,subsec;n #adf7#h.c7
  does n apply 6pay;ts rcvd 0! taxpay]'s
  sp\se or -mon-law "pn] z retire;t
  9come "u a matur$ plan4
#h4 ,subsec;n #adf7#h.g7 provides t !
  sp\sal & "pn] ,,rrsp attribu;n rule
  does n apply to3
    --! taxpay] =! ye> 9 : he or %e di$2
    --! taxpay] if ei ! taxpay] or !
      taxpay]'s sp\se or -mon-law "pn]
      is a non-resid5t ( ,canada at ! "t
      ( pay;t2
    --am.ts pd \ (a plan1 ref]r$ 6in
      subsec;n #adf7#ab7 z an am5d$
      plan1 t 0 deregi/]$ 2f ,may #bf1
      #aigf2
    --a pay;t rcvd 9 full or "pial
      -mut,n (a matur$ sp\sal & "pn]
      plan t 0 directly transf]r$ "u
      p>agraph #fj7l7 6an ,,rrsp or a
      ,,rrif1 or t 0 us$ 6pur*ase an
      annu;y z provid$ 9 p>agraph    #ae
             ,,it-#cjg;,r#d          e#c
      #fj7l7 t _c 2 -mut$1 & is n -mut$1
      9 :ole or 9 "p )9 ?ree ye>s ( xs
      pur*ase2 or
    --an am.t deem$ 0subsec;n #adf7#h.h7
      6h be5 rcvd 0! annuitant sp\se or
      -mon-law "pn] z a result ( 8 or h]
      d1? 7see ! curr5t v].n (
      ,9t]pret,n ,bullet9 ,,it-#ejj1
      ,regi/]$ ,retire;t ,sav+s ,plans--
      ,d1? ( an ,annuitant74
#i4 ,"u ! sp\sal & "pn] ,,rrsp attribu;n
  rule1 ! am.t 6be 9clud$ 9 -put+ !
  taxpay]'s 9come =! ye> is ! less] (3
    7a7 ! total (! am.ts describ$ 9
      p>agraph #g7a7 to 7c71 exclud+ !
      excep;ns 9 p>agraph #h1 rcvd 0!
      taxpay]'s sp\se or -mon-law "pn] 9
      ! ye>2 &
    7b7 ! total ( all 3tribu;ns made 0!
      taxpay] 9 ! ye> or 9 "o (! two
      immly prec$+ tax,n ye>s 6all
      sp\sal & "pn] ,,rrsp's 9 rel,n 6!
      taxpay] 7see p>agraphs #aj & #aa74
      ,? total is n limit$           #af
             ,,it-#cjg;,r#d          f#c
      63tribu;ns made 6! "picul> plan \
      ( : came ! b5efit or )drawal4
  ,"!=e1 a taxpay] may h 69clude 9 9come
  all1 "p or n"o (a )drawal f a sp\sal &
  "pn] ,,rrsp1 if ! taxpay] 3tribut$ 6a
  sp\sal & "pn] ,,rrsp3
    --in ! ye> ( )drawal2 or
    --in "o (! two immly prec$+ tax,n
      ye>s4
  ,! taxpay]'s sp\se or -mon-law "pn] is
  / requir$ 69clude ! full am.t (!
  )drawal 9 8 or h] 9come "u subsec;n
  #adf7#h72 h["e1 ! sp\se or -mon-law
  "pn] c claim a deduc;n "u subsec;n
  #adf7#h.f7 7see p>agraph #aa7 equal 6!
  am.t t ! taxpay] is requir$ 69clude 9
  9come "u subsec;n #adf7#h.c74
--------------------------------------#d
,example3
  ,if a taxpay] 3tribut$ 4#b1jjj 9 #aiii
  6a sp\sal & "pn] ,,rrsp1 assum+ t !
  taxpay] did n make any 3tribu;ns 6a
  sp\sal & "pn] ,,rrsp 9 #aiig1 #aiih1
  #bjjj1 or #bjja1 any am.t )drawn   #ag
             ,,it-#cjg;,r#d          a#d
  \ (a sp\sal & "pn] ,,rrsp 9 #aiii1
  #bjjj1 or #bjja1 up 64#b1jjj1 w 2
  attribut$ back 6! taxpay] & 9clud$ 9 !
  taxpay]'s 9come =! ye> ( )drawal4 ,if
  4#c1jjj is )drawn f ! sp\sal & "pn]
  ,,rrsp 9 rel,n 6! taxpay] 9 #aiii1
  #bjjj1 or #bjja1 !n3
    --4#b1jjj wd 2 9clud$ 9 ! taxpay]'s
      9come2 &
    --! full )drawal ( 4#c1jjj wd 2
      9clud$ 9 ! 9come (! taxpay]'s
      sp\se or -mon-law "pn] =! ye> (!
      )drawal2 h["e1 ! sp\se or -mon-law
      "pn] cd claim a deduc;n ( 4#b1jjj
      "u subsec;n #adf7#h.f7 7see
      p>agraph #aa74
    
  ,=m ,t#bbje1 ,am.ts f a ,sp\sal or
  ,-mon-,law ,"pn] ,,rrsp or ,,rrif
  6,9clude 9 ,9come = ---- may 2 us$
  6det]m9e ! am.t 69clude 9 ! 9come (!
  taxpay] &! taxpay]'s sp\se or -mon-law
  "pn]4 ,? =m is availa# at all ,canada
                                     #ah
             ,,it-#cjg;,r#d          b#d
  ,cu/oms & ,rev5ue ,ag5cy tax s]vices
  (fices4
#aj4 ,subject 6p>agraph #aa1 ! total
  ref]r$ 6in p>agraph #i7b7 9cludes all
  3tribu;ns t ! taxpay] made dur+ !
  ?ree-ye> p]iod :e!r or n ! 3tribu;ns h
  be5 deduct$ 9 -put+ 9come4 ,undeduct$
  3tribu;ns h 6be tak5 96a3.t 2c
  3tribu;ns made af #aiij may 2 c>ri$
  =w>d & deduct$ 9 a future ye>4 ,"!=e1
  a taxpay] mi<t n deduct a 3tribu;n
  made 6a sp\sal & "pn] ,,rrsp until af
  ! sp\se or -mon-law "pn] has )drawn an
  am.t f ! ,,rrsp4

,example3
  ,a taxpay] 3tribut$ 4#b1jjj 6a sp\sal
  & "pn] ,,rrsp 9 #aiig4 ,9 #aiih1
  4#b1jjj is )drawn f ! sp\sal & "pn]
  ,,rrsp1 : is attribut$ back 6! taxpay]
  & 9clud$ 9 ! taxpay]'s 9come = #aiih4
  ,9 #bjja1 ! taxpay] claims an ,,rrsp
  deduc;n ( 4#b1jjj "u subsec;n
                                     #ai
             ,,it-#cjg;,r#d          c#d
  #adf7#e.a7 =! sp\sal & "pn] ,,rrsp
  3tribu;n made 9 #aiig4

#aa4 ,an ,,rrsp 3tribu;n has 6be 9clud$
  9 -put+ ! 9come (! taxpay] if ! sp\sal
  & "pn] ,,rrsp attribu;n rule applies4
  ,9 s* a case1 t 3tribu;n is1 af t "t1
  deem$ 0subsec;n #adf7#h.f71 7=!
  purposes ( subsec;ns #adf7#h.c7 &
  #adf.c7#e.a771 n 6h be5 pd 6a sp\sal &
  "pn] ,,rrsp4 ,? 5sures t3
    --! special attribu;n rule does n
      apply m ?an once 6! same 3tribu;n2
      &
    --d\# tax,n is prev5t$ 0all[+ a
      deduc;n 6! taxpay]'s sp\se or
      -mon-law "pn] equal 6! am.t 9clud$
      9 ! taxpay]'s 9come "u subsec;n
      #adf7#h.c74
    
,example3
  ,a taxpay] 3tribut$ 4#a1jjj 6a sp\sal
  & "pn] ,,rrsp 9 ea* ( #aiii1 #bjjj &
  #bjja4 ,9 #bjja1 ! taxpay]'s       #bj
             ,,it-#cjg;,r#d          d#d
  -mon-law "pn] )draws 4#e1jjj \ (!
  ,,rrsp4 ,! foll[+ o3urs3
    --,( t )drawal1 4#c1jjj is attribut$
      6! taxpay] "u subsec;n #adf7#h.c7
      &! taxpay] has 69clude 4#c1jjj 9 8
      or h] 9come4
    --,! taxpay]'s -mon-law "pn] has
      69clude ! full 4#e1jjj 9 9come "u
      subsec;n #adf7#h7 b c claim a
      deduc;n ( 4#c1jjj "u subsec;n
      #adf7#h.f74
    --,! net e6ect is t ! taxpay]'s
      -mon-law "pn] wd report ! rema9+
      bal.e ( 4#b1jjj on 8 or h] 9come
      tax return4 ,9 ? case1 ! 4#c1jjj
      is tax$ once 9 ! h&s (! taxpay]4
    
#ab4 ,if a taxpay] has made m ?an "o
  3tribu;n 6a sp\sal & "pn] ,,rrsp dur+
  ! ?ree-ye> p]iod1 subsec;n #adf7#h.e7
  provides an ord]+ rule 6det]m9e !
  "picul> 3tribu;n t has 6be 9clud$ 9
  9come4 ,specific,y1 ! rule provides t
  3tribu;ns1 or "ps ( 3tribu;ns1     #ba
             ,,it-#cjg;,r#d          e#d
  >e 6be 9clud$ 9 9come 9 ! same ord] z
  !y 7 made 7f/ in1 f/ \74 ,any
  3tribu;ns1 or "ps ( 3tribu;ns1 t h be5
  previ\sly 9clud$ 9 9come "u subsec;n
  #adf7#h.c7 >e exclud$ 9 any subsequ5t
  applic,n ( t subsec;n4

     ,-b9+ ,sp\sal & ,"pn] & ,non-
        ,sp\sal & ,"pn] ,,rrsp's
    
#ac4 ,a taxpay] may make ,,rrsp
  3tribu;ns 6a sp\sal & "pn] ,,rrsp &!
  taxpay]'s sp\se or -mon-law "pn] may
  al make 3tribu;ns 6t same ,,rrsp4 ,:5
  an ,,rrsp rcvs a 3tribu;n made 0!
  annuitant's sp\se or -mon-law "pn]3
    --! ,,rrsp 2comes a 8sp\sal or -mon-
      law "pn] plan0 7see p>agraph #a =!
      def9i;n ( ? t]m72 &
    --am.ts )drawn \ (! sp\sal or -mon-
      law "pn] plan may 2 subject 6!
      special attribu;n rules 7see
      4cus.n 9 p>agraphs #g 6#i &!
      example 9 p>agraph #ad74       #bb
             ,,it-#cjg;,r#d          f#d
#ad4 ,! foll[+ example illu/rates h[
  subsec;ns #adf7#h.c71 7#h.e71 & 7#h.f7
  apply :5 ! taxpay] makes 3tribu;ns 6a
  sp\sal & "pn] ,,rrsp &! taxpay]'s
  sp\se or -mon-law "pn] 3tributes 6!
  same ,,rrsp4
--------------------------------------#e
,transcrib]'s note3
  7,! foll[+ 0 set-up 9 six columns4
  ,column #a3 ,ye>
  ,column #b3 ,taxpay]'s ,3tribu;ns
  ,column #c3 ,sp\se or ,-mon-,law
    ,"pn]'s ,3tribu;ns
  ,column #d3 ,total ,3tribu;ns
  ,column #e3 ,)drawals
  ,column #f3 ,cumulative ,total7
  
,ye>3 #a
,taxpay]'s ,3tribu;ns3 4#a1jjj
,sp\se or ,-mon-,law ,"pn]'s ,3tribu;ns3
  4#b1jjj
,total ,3tribu;ns3 4#c1jjj
,)drawals3 ,nil
,cumulative ,total3 4#c1jjj          #bc
             ,,it-#cjg;,r#d          a#e
,ye>3 #b
,taxpay]'s ,3tribu;ns3 ,nil
,sp\se or ,-mon-,law ,"pn]'s ,3tribu;ns3
  ,nil
,total ,3tribu;ns3 ,nil
,)drawals3 ,nil
,cumulative ,total3 4#c1jjj

,ye>3 #c
,taxpay]'s ,3tribu;ns3 4#c1jjj
,sp\se or ,-mon-,law ,"pn]'s ,3tribu;ns3
  4#a1jjj
,total ,3tribu;ns3 4#d1jjj
,)drawals3 4#a1ejj
,cumulative ,total3 4#e1ejj

,ye>3 #d
,taxpay]'s ,3tribu;ns3 ,nil
,sp\se or ,-mon-,law ,"pn]'s ,3tribu;ns3
  4#a1jjj
,total ,3tribu;ns3 4#a1jjj
,)drawals3 ,nil
,cumulative ,total3 4#f1ejj
                                     #bd
             ,,it-#cjg;,r#d          b#e
,ye>3 #e
,taxpay]'s ,3tribu;ns3 ,nil
,sp\se or ,-mon-,law ,"pn]'s ,3tribu;ns3
  ,nil
,total ,3tribu;ns3 ,nil
,)drawals3 4#d1ejj
,cumulative ,total3 4#b1jjj

  ,! )drawal ( 4#a1ejj 9 ,ye> #c wd 2
  9clud$ 9 ! taxpay]'s 9come "u subsec;n
  #adf7#h.c7 s9ce x is ! less] (3
    --! am.t rcvd 74#a1ejj72 &
    --! total ( all 3tribu;ns ( 4#d1jjj
      74#a1jjj 9 ,ye> #a plus 4#c1jjj 9
      ,ye> #c7 made 0! taxpay] 6! sp\sal
      & "pn] plan dur+ ! relevant ye>s4
  ,? is s ev5 ?\< ! taxpay]'s sp\se or
  -mon-law "pn] mi<t 3sid] ! )drawals
  6be f 8 or h] [n 3tribu;ns 6! plan4 ,9
  ,ye> #e1 ! sp\se or -mon-law "pn]
  )draws 4#d1ejj4 ,only 4#b1ejj (!
  )drawal wd 2 9clud$ 9 ! taxpay]'s
  9come = t ye> 2c 4#b1ejj is ! less] (3
    --! )drawal 74#d1ejj72 &         #be
             ,,it-#cjg;,r#d          c#e
    --! total 3tribu;ns made 0! taxpay]
      dur+ ! relevant ye>s t h n
      previ\sly be5 9clud$ 9 ! taxpay]'s
      9come ( 4#b1ejj 74#c1jjj 3tribu;n
      9 ,ye> #c m9us 4#ejj74 ,7,! am.t (
      4#ejj 74#a1ejj )drawal 9 ,ye> #c
      m9us 4#a1jjj 3tribu;n 9 ,ye> #a7 0
      alr 9clud$ 9 ! taxpay]'s 9come 9
      ,ye> #c47'
  ,! full )drawal ( 4#d1ejj wd 2 9clud$
  9 ! 9come (! taxpay]'s sp\se or -mon-
  law "pn] "u subsec;n #adf7#h74 ,h["e1
  ! sp\se or -mon-law "pn] cd claim a
  deduc;n = 4#b1ejj "u subsec;n
  #adf7#h.f74 ,! net e6ect is t ! rema9+
  bal.e ( 4#b1jjj 74#d1ejj m9us 4#b1ejj7
  is report$ on ! sp\se or -mon-law
  "pn]'s 9come tax return z 9come4
#ae4 ,": a taxpay] is ! annuitant "u a
  sp\sal & "pn] ,,rrsp & "u a non-sp\sal
  & "pn] ,,rrsp1 subsec;n #adf7#af7
  all[s =! transf] ( prop]ty 2t ! two
  ,,rrsp's4 ,h["e1 if ! non-sp\sal &
  "pn] plan rcvs a transf] (         #bf
             ,,it-#cjg;,r#d          d#e
  prop]ty f ! sp\sal & "pn] ,,rrsp1 !
  recipi5t ,,rrsp w 2come a sp\sal &
  "pn] ,,rrsp s9ce ! def9i;n ( 8sp\sal &
  -mon-law "pn] plan0 7see p>agraph #a7
  9cludes any ,,rrsp t has rcvd a
  transf] f a sp\sal or -mon-law "pn]
  plan4 ,! sp\sal & "pn] ,,rrsp design,n
  is relevant =! purposes (! attribu;n
  rules 4cuss$ 9 p>agraphs #g 6#i4
--------------------------------------#f
          ,explan,n ( ,*anges
    
               ,9troduc;n
    
  ,! purpose (! ,explan,n ( ,*anges is
6give ! r1sons =! revi.ns 6an 9t]pret,n
bullet94 ,x \tl9es revi.ns t we h made z
a result ( *anges 6! law1 z well z
*anges reflect+ new or revis$ 9t]pret,ns
(! ,,ccra4



                                     #bg
           ,r1sons =! ,revi.n        a#f
    
  ,we h revis$ ! bullet9 6reflect
am5d;ts 6! ,9come ,tax ,act & 6take
963sid],n ,s4,c4 #bjjj1 c4#ab 7=m]ly
,bill ;,c-#bc71 : 0 design$ 6am5d _m
/atutes1 am;g !m ! ,9come ,tax ,act1
6provide simil> tax tr1t;t 6same-sex
-mon-law c\ples z is provid$ 6opposite
sex c\ples4 ,9 a4i;n1 ! scope (! bullet9
has be5 n>r[$ 6cov] topics specific
6sp\sal & "pn] ,,rrsp's4

      ,legislative & ,o!r ,*anges
    
  ,p>agraph #a 7=m] p>agraph #b7 \tl9es
! new def9i;n ( 8sp\sal or -mon-law "pn]
plan0 9 subsec;n #adf7#a7 (! ,act4
  ,p>agraph #b 7=m] p>agraph #a7 def9es
! t]ms 8sp\se0 & 8-mon-law "pn]04 ,x al
pres5ts ! elec;n = same-sex -mon-law
"pn]s :o wi%$ 6h ! new rules apply
6previ\s tax,n ye>s4
  ,p>agraphs #c1 #e 7=m] p>agraph #g7 &
#f 7=m] p>agraph #h7 h be5 revis$    #bh
             ,,it-#cjg;,r#d          b#f
6delete any ref];e 6p>agraph #fj7j4#b7 z
transf]s 6sp\sal & "pn] ,,rrsp's "u t
provi.n >e no l;g] availa# s9ce #aiie4
  ,=m] p>agraphs #d1 #e1 #i1 #aj1 #ab1
#ac & #bb h be5 delet$ f ? bullet9 s9ce
! same mat]ial is cov]$ 9 o!r ,,ccra
public,ns4
  ,p>agraph #f 7=m] p>agraph #h7
describes 3tribu;ns 6sp\sal & "pn]
,,rrsp's : >e n deducti# "u subsec;n
#adf7#e.a74 ,! a4i;n 6! p>agraph
reflects ! 5act;t ( subp>agraph
#adf7#e.a77a77;iv7 preclud+ ! deduc;n (
c]ta9 am.ts )drawn z an 8eligi# am.t0 "u
! ,home ,buy]s' ,plan or ! ,lifel;g
,le>n+ ,plan4
  ,p>agraph #ae has be5 a4$ 6! bullet9 &
describes ! tax implic,ns ( m]g+ sp\sal
& "pn] & non-sp\sal & "pn] ,,rrsp's4
  ,! v>i\s examples 9 ! bullet9 h be5
updat$ 6reflect m curr5t ye>s4
  ,"?\t ! bullet91 we h made o!r *anges
= cl>ific,n or r1dabil;y purposes1 & we
                                     #bi
             ,,it-#cjg;,r#d          c#f
h delet$ -;ts : 7 redundant or : no l;g]
h any relev.e4





















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