Your spouse took money out of a spousal RRSP. There are special rules on contributions and withdrawals from spousal RRSP’s. If you contribute to your spouse’s RRSP and they withdraw funds from that RRSP in the same year or next two calendar years, you will be taxed instead of your spouse. These rules don’t apply if the spouse’s RRSP was converted to a RRIF or annuity, or if you are now separated or divorced.