Use calendar years and gross taxable withdrawals
A spousal RRSP is owned by its annuitant, but a recent contributing spouse may need to report part of a withdrawal. The window is the withdrawal calendar year and the two preceding calendar years, not an exact 36-month interval. Change the year field and its three deposit labels together; keep amounts attached to the correct year.
Enter the contributor’s deposits to the annuitant’s relevant RRSPs and SPPs for the three-year contribution line, including contributions to other such accounts, rather than only the account being withdrawn from. This worksheet models an ordinary taxable RRSP withdrawal, with no SPP withdrawal, RRIF payment, direct transfer or FHSA transfer. Use the gross taxable amount before withholding, not the net cash received.
Reconcile attribution already used
The example has CAD 3,000 of current-year contributions, CAD 2,000 from the previous year and CAD 1,000 from two years earlier. CAD 2,000 of the earlier years’ contributions were already included in the contributor’s income. That leaves CAD 4,000 in the three-year balance. A CAD 5,000 taxable withdrawal is allocated CAD 4,000 to the contributor and CAD 1,000 to the annuitant.
If the earlier attribution is entered twice, the remaining balance will be too small. The worksheet rejects earlier attribution above the two earlier contribution years’ combined total. A withdrawal below the remaining balance is fully allocated to the contributor; a withdrawal above it leaves the excess with the annuitant. The two displayed reportable shares always sum to the gross withdrawal.
Cases that need the full form
This is the RRSP-only arithmetic from T2205 Part 1. Tax-free qualifying direct transfers, special FHSA transfers, SPP payments, spousal RRIF minimums, attribution across multiple withdrawals and withholding credits need the full form and records. The tool does not choose which previous withdrawals used which contributions. Aggregate and reconcile those records before entering the already-attributed amount.
CRA lists exceptions involving death, separation due to relationship breakdown, nonresidency and certain annuity conversions. Do not use the normal result as a ruling in an exception case. It is not a deduction-room calculation and does not decide whether a deposit was an excess contribution. Keep the annuitant’s information slip and contributor’s deposit ledger together when comparing with filing software.
Official sources and scope
Checked 6 October 2026. These are bounded Canadian worksheets, not a completed return or an agency decision. T2205 uses the published 2025 form mechanics; no indexed dollar limit is inferred from it.