这里是我找到的,你在图书馆可以借来核实:
《Introduction to Federal Income Taxation in Canada》 34th Edition 2013-2014. Publisher: CCH Canadian Limited. Writers: Robert E. Beam , Stanley N. Laiken. James J. Barnett
In page 512, given example:
Christin and her spouse Eric.Eric stay at home, Christine contributing $5000 per year to a spousal RRSP owned by Eric. Early in 2013, Christine made her annual contribution, but later ,they need cash ,so they withdrew $20000 from spousal RRSP set up for Eric.
Question: How much of the 20000 withdrawal should be report by Eric and how much for Christin?
Answer: Christine must report the amount she contributed in the year and the preceding two years, 15000; Eric must report the remainder 5000
《Introduction to Federal Income Taxation in Canada》 34th Edition 2013-2014. Publisher: CCH Canadian Limited. Writers: Robert E. Beam , Stanley N. Laiken. James J. Barnett
In page 512, given example:
Christin and her spouse Eric.Eric stay at home, Christine contributing $5000 per year to a spousal RRSP owned by Eric. Early in 2013, Christine made her annual contribution, but later ,they need cash ,so they withdrew $20000 from spousal RRSP set up for Eric.
Question: How much of the 20000 withdrawal should be report by Eric and how much for Christin?
Answer: Christine must report the amount she contributed in the year and the preceding two years, 15000; Eric must report the remainder 5000