T2205 – Amounts from a Spousal or Common‑Law Partner RRSP, RRIF or SPP to Include in Income

What Is Form T2205?

Form T2205 is used by individuals who have received a withdrawal from their RRSP, RRIF or SPP and whose spouse or common‑law partner made contributions to that plan in the same year of withdrawal or in the two preceding years. The form helps determine how much of the withdrawal must be included in income for tax purposes for both partners.

When You Need to Complete It

You typically complete T2205 if:

• You received a distribution from your RRSP, RRIF or SPP in the current tax year;
• Your spouse or common‑law partner contributed to the plan in that year or in one of the two preceding years;
• You must allocate part or all of the withdrawal to your spouse/partner’s income.

This situation often arises with spousal retirement plans where one partner contributes and the other withdraws funds.

How to Get the Form

Download and save the PDF to your computer (it must be opened with Adobe Acrobat Reader 10 or later):

• Accessible fillable PDF (t2205‑fill‑25e.pdf)
• Standard printable PDF (t2205‑25e.pdf)

If you require an alternate accessible format (audio, braille, electronic text, large print), you can order one from CRA.

How It Works on Your Tax Return

Amounts calculated on Form T2205 are typically included on line 12900 (RRSP income) of your Canadian income tax and benefit return. The form helps ensure the correct portion of the withdrawal is included in the income of the appropriate spouse or common‑law partner based on contributions made in recent years.

Supporting Documentation and Filing

Keep all receipts and supporting documents related to RRSP/RRIF/SPP contributions and withdrawals for at least six years, as the CRA may request them if reviewing your return. File T2205 along with your paper return or include the calculated amounts when filing electronically.