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Brokerage account - "joint" or "individual"?


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Hello John Cardoso,

Sorry the COMMUNITY forum can not provide tax advice.  

Of note, you cannot simply split or optimize  a capital gain / dividends or interest  50/50 with your spouse (or others).  It is pre-defined as per the account set up with the financial institution.

This is because of the Attribution Rules, tax rules which have been especially created to limit income splitting (shifting income from a family member with a higher income to a family member with a lower income to reduce the overall tax a family has to pay).

https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/it511r/archived-interspousal-certain-other-transfers-loans-property.html

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