A spousal RRSP is a great way to split income in your retirement years or even before that if emergencies arise that need money.
Spousal RRSP income sharing is still a large plus for the Spousal RRSP program. You can also income share in a pension, but a spousal RRSP is easier.
So a reliable and fool-proof way in Canada to do income splitting is by using the concept of the Spousal RRSP. This can work, but specific scenarios