Use RRIF Part 2 rather than the RRSP withdrawal formula
T2205 treats a spousal RRIF differently from an ordinary spousal RRSP withdrawal. The minimum RRIF payment is not itself attributed under this calculation. For the ordinary cash-only case supported here, box 16 minimum payments and box 20 excess payments add to the cash income, but only the excess enters the potentially attributed amount.
This tool uses the published 2025 T2205 Part 2 mechanics without inventing an indexed annual dollar threshold. Enter the three calendar contribution years associated with the withdrawal year. The relevant contributions may involve other spousal RRSPs or SPPs owned by the annuitant, not only the RRIF making this payment.
Remove contribution amounts already used exactly once
Part 2 line 17 records the relevant current-year and two preceding-year contributions. Line 18 removes the part already included in the contributor’s income for the two previous years and amounts already used in Part 1 for the current year. Line 19 is the remaining contribution amount. Do not subtract an attribution based on contributions now outside the three-year window.
For contributions totaling CAD 8,000, earlier attribution of CAD 2,500 and current Part 1 usage of CAD 2,000, line 19 is CAD 3,500. With box 16 of CAD 1,000 and box 20 of CAD 4,000, the contributor’s line 21 is CAD 3,500 and the annuitant’s line 22 is CAD 1,500. Both shares add to CAD 5,000.
Read the line-by-line allocation trace
Line 21 is the smaller of the potentially attributed excess and the remaining contributions. Line 22 subtracts line 21 from total boxes 16 and 20. If box 20 is zero, the contributor’s attributed share is zero even if recent contributions are large. If recent unused contributions are zero, the annuitant retains all the ordinary cash income.
This allocation is gross income, not after-tax cash or a tax-saving recommendation. The information-slip recipient retains the withholding credit under the form’s instructions. The tool does not calculate withholding or choose a tax-return reporting line based on age. Compare the trace against the actual slips before filing.
Transfers and deregistrations need the full form
T2205 Part 2 also has lines for certain net deregistration proceeds and eligible direct transfers. This calculator supports no box 24 deregistration and no direct-transfer adjustment. Do not put a deregistration amount into box 20 simply to make this worksheet accept it; use the full Part 2 calculation instead.
Attribution across several withdrawals, separation due to relationship breakdown, death and nonresidency can require different treatment. Reconcile the contribution usage first and follow the form’s exception instructions. This worksheet does not determine whether a contribution was excessive or whether the account is legally spousal.
Official sources and scope
Checked 7 October 2026. Canadian record worksheets only; not a completed return, benefit decision or account transaction.