Who needs to claim RRSP withdrawal as income?

[yusy]

I have 2 spousal RRSP accounts at 2 different banks.

With Bank A, I have a spousal RRSP  account that my spouse has not contributed to for over 10 years.  With Bank B, I have a spousal RRSP account where my spousal contributed an amount of $3000 to in 2012. 

In 2014, I withdrew $15,000 from the Spousal RRSP at Bank A (the one that has not been any spousal contribution for over 10 years).  I received a T4RSP for the $15000 from Bank A.  Does my spouse have to claim any of this withdrawal from Bank A as his 2014 income, even though he has not contributed to that particular spousal RRSP for years?  If so, the full $15000 or just the $3000 he had contributed to the account at Bank B  in 2012 and I can claim the $12,000? 

[fuzzy · Accepted solution]

Because your spouse contributed $3,000 to your RRSP in 2012 (regardless of the year they deducted the contributions) they will have to report $3,000 as their income and you will report the balance.  For more info and an example of how to determine the amount to report on their return versus your return, please see http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/rrsp-reer/wthdrwls/spsl-eng.html