Contributing to your spouse's or common law partner's RRSP is a great way of income splitting. One spouse makes contributions in the name of the other. Under this plan, the contributor gets the tax deduction but the other partner accumulates the asset. The maximum contribution is still limited to the total of the allowable contribution for the year less anything contributed to the contributor's  RRSP plans. In other words no double dipping here. Revenue Canada has some special rules for what is a common law partner and any withdrawals from the plan. Click here for more info.