RRSP deduction limit is the maximum amount you can deduct from contributions you made to your RRSPs or to your spouse’s RRSP or common-law partner’s RRSP (Spousal or common-law partner RRSP) for a year (excluding transfers to your RRSPs of certain types of qualifying income).
The calculation is based, in part, on your earned income in the previous year. PAs, PSPAs PARs, contributions to an SPP, and your unused RRSP deduction room at the end of the previous year are also used to calculate the limit.