Boxes 24 and 36

If yes is ticked in box 24, or the SIN of the spouse or common-law partner who made the contributions is shown in box 36, the contributor spouse or ommon-law partner may have to include in income part or all of the amounts in boxes 20, 22, or 26.

For more information, see Withdrawing from spousal or common-law partner RRSPs, and Form T2205, Amounts From a Spousal or Common-Law Partner RRSP or RRIF to Include in Income for (year).