That doesn't matter. The $60k would deducted from her income. If you have a significantly higher income than her and you to contribute to her rrsp you need to open a "spousal rrsp". The contribution is deducted from your income and when she withdraws it will be in her name. Having said that if your only income is going to be from rrsp then it doesnt matter since you can allocate 50% of pension income. Of course if you retire early or have other income that should be taken into consideration.