If my spouse has contributed less to a spousal rrsp than what was withdrawn should he claim the lesser of the two?

[davie0314]

he contributes to the spousal rrsp monthly through payroll deduction and has for about 5 years.  we took out a small withdrawal in 2015

[TurboTaxJeffrey · Accepted solution]

Still record all contributions, and record the amount of the withdrawal.  The withdrawal is income, and the contributions are deductions, and therefore recorded on separate places of the tax return.