Samol,

In Canada, it matters not what name is on the slip because the only criteria is, whos funds are invested? Whoever put the money up is the one who must claim the gain/loss. A person can always make a loan to their spouse, at the prescribed rate, in order for the spouse to invest and claim on their return, thereby effectively splitting in a manner acceptable to CRA. Everyone has different tax situations and therefore a professional accountant should be consulted to determine what is suitable for them. The fees will usually cost less than the tax savings from the expert advise.

Notie Girl