When you withdraw funds from a "Spousal RRSP" if y...
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Seniors and students

When you withdraw funds from a "Spousal RRSP" if you have contributed to ANY spousal RRSP within the last three years, the funds withdrawn are reported on the Contributor's (you) tax return, and any tax withheld is reported on the Annuitant's (your wife). 

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/rrsps-related-plans/making-w...

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