You may be able to do income sprinkling with your spouse. Please see the Canada Revenue Agency (CRA) link: Frequently asked questions – Income sprinkling: It is proposed to extend the application of the Tax on Split Income (TOSI) rules to individuals over the age of 17, but only with respect to income derived from a "related business". You may check the website to see the other rules relating to income sprinkling. I also recommend checking this CRA website: Guidance on the application of the split income rules for adults: for more information.