I assume you mean the reporting requirements? It is per person, but it is no big deal, you report to CBSA how much you are carrying. Don't play around with it, because if you do, the money can be seized. Just report it as required.
You don't HAVE to have that much money with you you know. But if you do, then you need to tell them about it. That's all, you're allowed to bring more than $10,000 per person, all you have to do is disclose it.