Spousal or common-law partner RRSP is an RRSP that you establish to pay yourself income at maturity, but that your spouse or common-law partner contributes to.
This type of RRSP plan can help ensure that retirement income is more evenly split between both of you.
The benefit is greatest when a higher-income spouse or common-law partner contributes to an RRSP for a lower-income spouse or common-law partner. The contributor receives the short term benefit of the tax deduction (likely with a higher tax rate) for the contributions, while the annuitant, who is likely to be in a lower tax bracket during retirement, receives the income and reports it on his or her tax return.