Anyone with "earned income" in a prior year who is subject to Canadian taxation on that earned income, including nonresidents, may contribute to an RRSP.
You can make part or all of your RRSP contributions to a spousal RRSP under which you are the contributor and your spouse is the annuitant.
As the contributor, you are entitled to the corresponding tax deduction. For this purpose, a spouse refers to a legally married partner or a commonlaw partner with whom you have cohabitated for the last 12 months. To maximize long-term tax savings, equalize the retirement income of both spouses.
