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Level 1
posted Oct 30, 2019 6:38:13 AM

How do you determine who is attributed the investment income for a couple? We file jointly but want to benefit (income splitting) from a lower tax bracket of the spouse?

If as a couple we invest $100K and generate $5K of interest income how is it determined who reports the $5K? It could be 50/50% between the couple or who generated the $100K? thanks. 

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1 Best answer
New Member
Oct 30, 2019 6:38:15 AM

Income from a joint investment is reported based on how much each investor contributed.  If one spouse contributed 30% of the monies that went into the investment then that spouse will report 30% of the income.

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-re...

1 Replies
New Member
Oct 30, 2019 6:38:15 AM

Income from a joint investment is reported based on how much each investor contributed.  If one spouse contributed 30% of the monies that went into the investment then that spouse will report 30% of the income.

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-re...