Once a joint spousal or common-law partner trust is created with a contribution of jointly-owned property by an individual and the individual’s spouse or common-law partner, can further contributions be made by the spouses or common-law partners at any time, in any form, e.g., of property that is not jointly-owned?
CRA indicated that such a subsequent contribution could be made solely by one of the spouses or partners (or be of property held jointly by both spouses or partners) and still be eligible for the s. 73(1) rollover.