The following are examples of income-splitting techniques allowed in Canada:
RRSP contributions can be made by the higher-income spouse into an RRSP registered in the lower-income spouse’s name.
Any investments can be made by the lower-income spouse so that any earnings on these investments will then be taxed in the hands of the lower-income spouse.
Self-employed individuals can income-split by paying their spouse or child. You may not need to pay Employment Insurance for employing family members.