I am ineligible to contribute to an RRSP; if I contribute to an RRSP for my spouse does she have to declare it as income? Yes or No?

No, but it counts on your return as a contribution by you.  If it is cashed in within 3 years, the income is booked to you.

Per CRA:

"Contributions you make to a spousal or common-law partner RRSP reduce your RRSP deduction limit. The total amount you can deduct for contributions you make to your RRSP or your spouse's or common-law partner's RRSP cannot be more than your RRSP deduction limit. For more information, see How much can I contribute and deduct?"

Thank you; this cleared up my concern

Glad to help. :smile: