Mark and Brad are common law partners since 2017 including 2022 Mark has contributed 5000 each each year into a spousal RRSP; Brad has never contributed into RRSPs. In 2022 Mark had taxable income of 90,000 all from employment and Brad's only income was from an RRESP withdrawl in the amount of 10,000. their 2022 RRSP contribution limit for their 2021 notice of assessments are as follows mark 47,540 and Brad 12,000.

do Mark and Brett have to complete form T2205?