Canada's marginal tax system means the first dollars you earn are taxed at a low rate, and additional income is taxed at progressively higher rates. In a household where one partner earns significantly more than the other, shifting income to the lower-earning partner — legally — can reduce the total tax paid by the household substantially.
為何收入分配可以減稅
Consider a household with $150,000 of combined income:
| 情景 | 收入分配 | 估計合併聯邦稅 |
|---|---|---|
| 不分配 | $150,000 / $0 | ~$38,000 federal tax |
| 適度分配 | $100,000 / $50,000 | ~$29,000 federal tax |
| 平等分配 | $75,000 / $75,000 | ~$26,000 federal tax |
The potential savings of $10,000–$12,000+ per year in federal tax alone (before provincial tax) illustrates why income splitting is one of the highest-priority tax planning strategies for households with income disparity.
配偶 RRSP 供款
A spousal RRSP allows the higher-earning spouse to contribute to an RRSP in the lower-earning spouse's name. The contributor gets the tax deduction (at their higher marginal rate), but withdrawals in retirement come out in the lower-earning spouse's hands — at their lower tax rate.
- 供款使用供款人的 RRSP 空間（而非配偶的） (not the spouse's)
- Withdrawals are attributed back to the contributor if made within 3 calendar years of the last contribution — the attribution rule must be understood to use this strategy correctly
- 當退休時預計收入差距較大時最為有效 — one partner has a pension, the other doesn't, for example
- Can be combined with RRIF income splitting later for additional flexibility
退休金收入分配
Canadian tax law allows couples to split up to 50% of eligible pension income on their tax returns. This is one of the most powerful and simplest income splitting tools available — it requires no planning in advance, just the right elections at tax time.
- 合資格的退休金收入包括: defined benefit pension payments, RRIF withdrawals (if the annuitant is 65+), and annuity payments from an RRSP
- CPP income cannot be split on the tax return (it has its own separate 'CPP sharing' mechanism)
- Both partners claim the pension income credit — doubling the credit value at virtually no cost
- The lower-earning spouse's income increases, but at a lower marginal rate than it would cost the higher earner to keep it
向配偶贈送 TFSA 資金
Unlike registered accounts, TFSA contributions made using money gifted from a higher-earning spouse to a lower-earning spouse do not trigger attribution rules. This means:
- You can gift money to your spouse to contribute to their TFSA
- Investment income and growth inside the TFSA is completely tax-free — attribution does not apply
- In retirement, the lower-earning spouse can draw from a larger TFSA, further equalizing income
- This strategy is simple, legal, and frequently overlooked
家族企業收入分配
Incorporated business owners have historically had significant income splitting opportunities through salaries or dividends paid to family members. Note: The Tax on Split Income (TOSI) rules introduced in 2018 significantly limited this for adult family members — it's essential to get professional advice before implementing any family income splitting through a corporation.
- Paying a reasonable salary to a spouse who genuinely works in the business remains valid
- Dividends to adult family members who are significant contributors to the business may qualify
- Family trusts can be used in some circumstances — requires careful planning and professional advice
- Always document contributions of family members to justify any income allocated to them
Carrie's approach: Income splitting is most powerful when planned years in advance — especially spousal RRSP contributions, which require contributions well before retirement. If there's a significant income gap in your household, let's review your options to make sure you're not overpaying.
王羽恬
王羽恬是 Seven Lakes Financial Services Inc. 的創辦人，同時也是服務安大略省及薩斯喀徹溫省客戶的 Sun Life 顧問。她專精退休、遺產及投資規劃，以溫暖且個人化的方式為每位客戶提供服務，並能以英語、普通話及台語流暢溝通。