If you’re married or in a common-law relationship, you may think that you can split your capital gains with your spouse in order to reduce the taxes you owe. Unfortunately, the Canada Revenue Agency has rules in place that prevent this from happening. These rules are known as the attribution rules, and they state that any capital gains that are realized by one spouse can be attributed to the other spouse. As a result, both spouses will be liable for taxes on the full amount of the gain. So if you’re thinking of splitting your capital gains with your spouse, you may want to think again!