The T2205 form is used when a withdrawal is made from a spousal or common-law partner RRSP or RRIF. It calculates the amount to include in your income on your own return, and how much your spouse or common-law partner includes in their income return. A spousal or common-law Registered Retirement Savings Plan (RRSP) or a Registered Retirement Income Fund (RRIF) is one that your spouse or common-law partner has contributed or transferred funds to on your behalf. If you make a withdrawal in the same year that your spouse or common-law partner has made a contribution, or in either of the two subsequent years, part or all of the withdrawal will have to be included in his or her income.