,CANADA ,CU/OMS & ,REV5UE ,AG5CY ,T#DJDJ-,,RRSP'S & ,O!R ,REGI/]$ ,PLANS = ,RETIRE;T #BJJB ,9 ,"O ,VOLUME ,PR9T PAGES #C-BG ,BRL PAGES ;I-;V & #A-ADD ,9DEX ,BRL PAGE ,2F ,Y ,/>T """"""""""""""""""""""""" #A ,IS ? GUIDE = Y8 """""""""""""""""""" #A ,TAX ,9=M,N ,PH"O ,S]VICE 7,T4,I4,P4,S47 """""""""""""""""""" #C ,9T]NET A3ESS """"""""""""""""""""" #D ,TA# ( ,3T5TS """"""""""""""""""""""" #E ,GLOSS>Y """""""""""""""""""""""""""" #I ,*APT] #A--,,RPP ,3TRIBU;NS """""""" #AE ,CURR5T S]VICE & PA/ S]VICE 3TRIBU;NS = #AIIJ OR LAT] YE>S #AF ,PA/ S]VICE 3TRIBU;NS = #AIHI OR E>LI] YE>S """"""""""""""""""""" #AG ,9T]E/ ON PA/ S]VICE 3TRIBU;NS """ #AI ,EXCESS 3TRIBU;NS = CURR5T S]VICE MADE F #AIGF 6#AIHE """"" #BJ ,O!R DEDUC;NS """""""""""""""""""" #BA ,BUY+ BACK S]VICE OR UPGRAD+ PA/ S]VICE B5EFITS = #AIHI OR E>LI] YE>S--,H[ D Y DET]M9E IF YR ,,RPP PA/ S]VICE 3TRIBU;N IS = S]VICE :ILE Y 7 A ;I ,9DEX 3TRIBUTOR OR = S]VICE :ILE Y 7 N A 3TRIBUTOR8 """"""""""""""""" #BB ,CALCULAT+ YR #BJJB DEDUC;N = YR ,,RPP 3TRIBU;NS """""""""""""""" #BH ,*APT] #B--,,RRSP ,3TRIBU;NS """"""" #CG ,H[ D Y CLAIM YR ,,RRSP DEDUC;N8 #CH ,AGE LIMIT = 3TRIBUT+ 6AN ,,RRSP #DJ ,3TRIBUT+ 6YR ,,RRSP'S """"""""""" #DJ ,H[ M* C Y DEDUCT8 """"""""""""" #DA ,CALCULAT+ YR #BJJB ,,RRSP DEDUC;N LIMIT """""""""""""""" #DB ,3TRIBU;NS Y C DEDUCT = #BJJB "" #DC ,3TRIBUT+ 6YR SP\SE'S OR -MON-LAW "PN]'S ,,RRSP'S """"""" #DD ,KEEP+ TRACK ( YR ,,RRSP 3TRIBU;NS--,S*$ULE #G """""""""" #DH #BJJB ,,RRSP DEDUC;N LIMIT """"" #DI ,UNUS$ ,,RRSP 3TRIBU;NS """""""""" #EI ,)DRAW+ ! UNUS$ 3TRIBU;NS """""" #FJ ,TAX ON OV]CONTRIBU;NS """"""""" #FD ,D Y H 6-PLETE A #BJJB ,T#A-;,,OVP RETURN8 """""""""" #FF ,*APT] #C--,,RRIF ,3TRIBU;NS """"""" #GA ;II ,9DEX ,PROP]TY F AN ,,RRSP """"""""""""" #GA ,,RPP PAY;TS """"""""""""""""""""" #GC ,PROP]TY F ANO!R ,,RRIF """""""""" #GD ,SASKAT*EWAN ,P5.N ,PLAN 7,,SPP7 PAY;TS """"""""""""""""""""""""" #GF ,*APT] #D--,PAY;TS ,F AN ,,RRSP OR A ,,RRIF """"""""""""""""""""""""" #GG ,*>T #A--,AM.TS F YR ,,RRSP OR ,,RRIF """"""""""""""""""""""""" #GH ,*>T #B--,AM.TS F A DEC1S$ ANNUITANT'S ,,RRSP """"""""""""" #HE ,*>T #C--,AM.TS F A DEC1S$ ANNUITANT'S ,,RRIF """"""""""""" #IA ,LOCK$-IN ,,RRSP'S """"""""""""""" #IE ,AM.TS F A SP\SAL OR -MON-LAW "PN] ,,RRSP OR ,,RRIF """""""""" #IG ,CALCULAT+ ! 9COME Y & YR SP\SE OR -MON-LAW "PN] H 6REPORT """"" #IH ,*APT] #E--,TRANSF]S 6,REGI/]$ ,PLANS OR ,FUNDS & ,ANNUITIES """ #AJC ,TRANSF]S ( REGI/]$ $UC,N SAV+S PLAN 7,,RESP7 A3UMULAT$ 9COME PAY;TS """""""""""""""""""""""" #AJD ;III ,9DEX ,O!R TRANSF]S """"""""""""""""""" #AJE ,*>T #D--,PAY;TS T Y C TRANSF] DIRECTLY OR 9DIRECTLY """"""""" #AJF ,*>T #E--,PAY;TS T Y H 6TRANSF] DIRECTLY """""""""""""""""""""" #AAA ,*>T #F--,PAY;TS T Y TRANSF] DIRECTLY 2C (! BR1KD[N ( YR REL,N%IP """""""""""""""""""""" #AAH ,DIRECT TRANSF] ( AN EXCESS ,,RPP LUMP-SUM PAY;T """""""""" #ABB ,*APT] #F--,,PA'S1 ,,PAR'S1 & ,,PSPA'S """""""""""""""""""""""" #ABG ,P5.N ADJU/;TS 7,,PA'S7 """"""""" #ABG ,DOES YR EMPLOY] H 6REPORT A ,,PA = Y8 """"""""""""""""""" #ABH ,:AT DOES YR ,,PA A6ECT8 """""" #ABH ,P5.N ,ADJU/;T ,REV]SALS 7,,PAR'S7 """"""""""""""""""""" #ABI ,PA/ S]VICE P5.N ADJU/;TS 7,,PSPA'S7 """""""""""""""""""" #ACA ,TYPES ( ,,PSPA'S """"""""""""" #ACA ,CO/ ( PA/ S]VICE B5EFITS """"" #ACC ;IV ,9DEX ,:AT HAPP5S IF WE _C C]TIFY YR ,,PSPA8 """""""""""""""""" #ACE ,NET ,,PSPA """"""""""""""""""" #ACF ,REF];ES """""""""""""""""""""""""" #ACI ,=MS """""""""""""""""""""""""""" #ACI ,GUIDES """"""""""""""""""""""""" #ADA ,9=M,N CIRCUL>S """"""""""""""""" #ADB ,9=M,N %EETS """""""""""""""""""" #ADB ,9T]PRET,N BULLET9S """"""""""""" #ADB ,YR OP9ION C.TS6 """""""""""""""""" #ADD ;V ,TRANSCRIB]'S NOTE3 7,COV] PAGE7 ,CANADA ,CU/OMS & ,REV5UE ,CANADA ,T#DJDJ--,,RRSP'S & ,O!R ,REGI/]$ ,PLANS = ,RETIRE;T #BJJB _+WWW.CCRA.GC.CA_: ,TRANSCRIB]'S NOTE3 7,9SIDE COV] PAGE7 ,2F ,Y ,/>T ,IS ? GUIDE = Y8 ,USE ? GUIDE IF Y WANT 9=M,N AB REGI/]$ P5.N PLANS 7,,RPP'S71 REGI/]$ RETIRE;T SAV+S PLANS 7,,RRSP'S71 OR REGI/]$ RETIRE;T 9COME FUNDS 7,,RRIF'S74 ,? GUIDE HAS 9=M,N T IS N 9 YR 9COME TAX PACKAGE T Y MAY NE$ 6-PLETE YR RETURN4 #A ,2F ,Y ,/>T ,! F/ ?REE *APT]S PROVIDE 9=M,N AB PLANS OR FUNDS 6: Y C 3TRIBUTE4 ,*APT] #A PROVIDES DETAILS AB MAK+ 3TRIBU;NS 6AN ,,RPP4 ,*APT] #B PROVIDES DETAILS AB ,,RRSP'S1 9CLUD+ :AT YR OP;NS >E IF Y _C DEDUCT ALL ! AM.TS Y 3TRIBUTE 6AN ,,RRSP4 ,*APT] #C GIVES A DESCRIP;N (! TYPES ( AM.TS Y C 3TRIBUTE 6A ,,RRIF4 ,6"K ! AM.TS Y C RCV F AN ,,RRSP OR A ,,RRIF1 & 6F9D \ H[ 6REPORT ^? AM.TS1 SEE ,*APT] #D4 ,IF Y WANT 6TRANSF] AN AM.T F "O ( YR PLANS 6ANO!R1 SEE ,*APT] #E = YR OP;NS4 ,*APT] #F PROVIDES G5]AL 9=M,N ON ! P5.N ADJU/;T 7,,PA71 P5.N ADJU/;T REV]SAL 7,,PAR71 & PA/ S]VICE P5.N ADJU/;T 7,,PSPA74 ,WE USE ^! ?REE AM.TS 6DET]M9E H[ M* Y C 3TRIBUTE 6AN ,,RRSP4 .,GLOSS>Y--,WE H 9CLUD$ DEF9I;NS ( "S (! T]MS US$ 9 ? GUIDE 9 A GLOSS>Y ON PAGE #D4 ,Y MAY WANT 6R1D ! GLOSS>Y 2F Y />T4 .,=MS .& .PUBLIC,NS--,"?\T ! GUIDE1 WE REF] 6O!R =MS & PUBLIC,NS4 ,Y C GET #B ,2F ,Y ,/>T ^! DOCU;TS ON \R _+WWW.CCRA.GC.CA_: ,WEB SITE1 F ANY TAX S]VICES (FICE OR TAX C5TRE1 OR 0CALL+ U AT #A-HJJ-IEI-BBBA4 ,TAX ,9=M,N ,PH"O ,S]VICE 7,T4,I4,P4,S47 ,T4,I4,P4,S4 IS AN AUTOMAT$ PH"O S]VICE T PROVIDES Y ) G5]AL & P]SONAL TAX 9=M,N4 ,Y C CALL ,T4,I4,P4,S4 6F9D \ ! AM.T ( ,,RRSP 3TRIBU;NS Y C DEDUCT = #BJJB4 ,! ,T4,I4,P4,S4 ,,RRSP S]VICE IS AVAILA# F MID-,SEPTEMB] 6,APRIL #CJ4 ,= ,,RRSP 9=M,N1 Y W 2 ASK$ 6PROVIDE YR SOCIAL 9SUR.E NUMB]1 YR MON? & YE> ( BIR?1 &! TOTAL 9COME Y REPORT$ ON L9E #AEJ ( YR #BJJA RETURN4 ,! ,T4,I4,P4,S4 TELEPH"O NUMB] IS #A-HJJ-BFG-FIII4 .,A4I;NAL .9=M,N--,IN ? GUIDE1 WE USE PLA9 LANGUAGE 6EXPLA9 ! MO/ -MON TAX SITU,NS4 ,IF Y NE$ A4I;NAL 9=M,N AF R1D+ ! GUIDE1 3TACT YR TAX S]VICES (FICE4 ,Y C F9D ! A4RESS & TELEPH"O NUMB]S 9 #C ,2F ,Y ,/>T ! GOV]N;T SEC;N ( YR TELEPH"O BOOK4 ,!Y >E AL AVAILA# ON \R _+WWW.CCRA.GC.CA_: ,WEB SITE "U ! H1D+ 8,3TACT U40 ,9T]NET A3ESS ,Y C F9D MO/ ( \R PUBLIC,NS ON \R _+WWW.CCRA.GC.CA_: ,WEB SITE4 ,VISU,Y IMPAIR$ P]SONS C GET ? PUBLIC,N 9 BRL OR L>GE PR9T1 OR ON AUDIO CASSETTE OR -PUT] DISKETTE1 0CALL+ #A-HJJ-BFG-ABFG WEEK"DS F #H3AE A4M4 6#E3JJ P4M4 7,EA/]N ,"T74 #D ,TA# ( ,3T5TS #C ,PAGE ,GLOSS>Y """""""""""""""""""""""""""" #D ,*APT] #A--,,RPP ,3TRIBU;NS """"""""" #E ,CURR5T S]VICE & PA/ S]VICE 3TRIBU;NS = #AIIJ OR LAT] YE>S """""""""""""""""""""""""""" #E ,PA/ S]VICE 3TRIBU;NS = #AIHI OR E>LI] YE>S """"""""""""""""""" #E ,9T]E/ ON PA/ S]VICE 3TRIBU;NS """" #E ,EXCESS 3TRIBU;NS = CURR5T S]VICE MADE F #AIGF 6#AIHE """""" #F ,O!R DEDUC;NS """"""""""""""""""""" #F ,*APT] #B--,,RRSP ,3TRIBU;NS """""""" #I ,H[ D Y CLAIM YR ,,RRSP DEDUC;N8 """""""""""""""""""""""" #I ,AGE LIMIT = 3TRIBUT+ 6AN ,,RRSP """"""""""""""""""""""""" #AJ ,3TRIBUT+ 6YR ,,RRSP'S """"""""""" #AJ ,H[ M* C Y DEDUCT8 """"""""""""" #AJ ,CALCULAT+ YR #BJJB ,,RRSP DEDUC;N LIMIT """""""""""""""" #AJ ,3TRIBU;NS Y C DEDUCT = #BJJB "" #AJ #E ,TA# ( ,3T5TS A#C ,3TRIBUT+ 6YR SP\SE'S OR -MON-LAW "PN]'S ,,RRSP'S """"""" #AJ ,KEEP+ TRACK ( YR ,,RRSP 3TRIBU;NS--,S*$ULE #G """""""""" #AA ,UNUS$ ,,RRSP 3TRIBU;NS """""""""" #AD ,)DRAW+ ! UNUS$ 3TRIBU;NS """""" #AD ,TAX ON OV]CONTRIBU;NS """"""""" #AD ,*APT] #C--,,RRIF ,3TRIBU;NS """"""" #AE ,PROP]TY F AN ,,RRSP """"""""""""" #AE ,,RPP PAY;TS """"""""""""""""""""" #AF ,PROP]TY F ANO!R ,,RRIF """""""""" #AF ,SASKAT*EWAN ,P5.N ,PLAN 7,,SPP7 PAY;TS """"""""""""""""" #AF ,*APT] #D--,PAY;TS ,F AN ,,RRSP OR A ,,RRIF """""""""""""""""""""" #AF ,*>T #A--,AM.TS F YR ,,RRSP OR ,,RRIF """"""""""""""""""""""""" #AG ,*>T #B--,AM.TS F A DEC1S$ ANNUITANT'S ,,RRSP """"""""""""" #AH ,*>T #C--,AM.TS F A DEC1S$ ANNUITANT'S ,,RRIF """"""""""""" #AI ,LOCK$-IN ,,RRSP'S """"""""""""""" #AI #F ,TA# ( ,3T5TS B#C ,AM.TS F A SP\SAL OR -MON-LAW "PN] ,,RRSP OR ,,RRIF """""""""" #AI ,CALCULAT+ ! 9COME Y & YR SP\SE OR -MON-LAW "PN] H 6REPORT """""""""""""""""""""" #BJ ,*APT] #E--,TRANSF]S 6,REGI/]$ ,PLANS OR ,FUNDS & ,ANNUITIES """" #BA ,TRANSF]S ( REGI/]$ $UC,N SAV+S PLAN 7,,RESP7 A3UMULAT$ 9COME PAY;TS """"""""""""""""""""""""" #BA ,O!R TRANSF]S """""""""""""""""""" #BA ,*>T #D--,PAY;TS T Y C TRANSF] DIRECTLY OR 9DIRECTLY """""""""" #BB ,*>T #E--,PAY;TS T Y H 6TRANSF] DIRECTLY """"""""""""""""""""""" #BC ,*>T #F--,PAY;TS T Y TRANSF] DIRECTLY 2C (! BR1KD[N ( YR REL,N%IP """"""""""""""""""""""" #BD ,DIRECT TRANSF] ( AN EXCESS ,,RPP LUMP-SUM PAY;T """"""""""" #BD ,*APT] #F--,,PA'S1 ,,PAR'S1 & ,,PSPA'S """"""""""""""""""""""""" #BE ,P5.N ADJU/;TS 7,,PA'S7 """""""""" #BE #G ,TA# ( ,3T5TS C#C ,DOES YR EMPLOY] H 6REPORT A ,,PA = Y8 """""""""""""""""""" #BE ,:AT DOES YR ,,PA A6ECT8 """"""" #BE ,P5.N ADJU/;T REV]SALS 7,,PAR'S7 """""""""""""""""""""" #BE ,PA/ S]VICE P5.N ADJU/;TS 7,,PSPA'S7 """"""""""""""""""""" #BE ,TYPES ( ,,PSPA'S """""""""""""" #BE ,CO/ ( PA/ S]VICE B5EFITS """""" #BF ,:AT HAPP5S IF WE _C C]TIFY YR ,,PSPA8 """"""""""""""""""" #BF ,NET ,,PSPA """""""""""""""""""" #BF ,REF];ES """"""""""""""""""""""""""" #BG #H ,GLOSS>Y #D ,? GLOSS>Y GIVES Y A G5]AL DESCRIP;N (! TE*NICAL T]MS T WE USE 9 ? GUIDE4 .,ACRONYMS--,! FOLL[+ IS A LI/ (! ACRONYMS WE USE3 ,,DPSP--,DEF]R$ PR(IT %>+ PLAN ,,HBP--,HOME ,BUY]S' ,PLAN ,,LLP--,LIFEL;G ,LE>N+ ,PLAN ,,PA--,P5.N ADJU/;T ,,PAR--,P5.N ADJU/;T REV]SAL ,,PSPA--,PA/ S]VICE P5.N ADJU/;T ,,RPP--,REGI/]$ P5.N PLAN ,,RRIF--,REGI/]$ RETIRE;T 9COME FUND ,,RRSP--,REGI/]$ RETIRE;T SAV+S PLAN ,,SPP--,SASKAT*EWAN ,P5.N ,PLAN .-MON-LAW ."PN]--,? REF]S 6A P]SON (! OPPOSITE OR SAME SEX :O IS .N .YR .SP\SE 7SEE ! DEF9I;N ( SP\SE ON PAGE #E7 :5 Y LIVE & H A REL,N%IP ) T P]SON4 ,9 A4I;N1 AT L1/ ."O (! FOLL[+ HAS 6APPLY4 ,HE OR %E3 --IS ! NATURAL OR ADOPTIVE P>5T 7LEGAL OR 9 FACT7 ( YR *2 #I ,GLOSS>Y A#D --HAS BE5 LIV+ & HAV+ A REL,N%IP ) Y = AT L1/ #AB 3T9U\S MON?S2 OR --LIV$ ) Y PREVI\SLY Z YR SP\SE OR -MON-LAW "PN] = AT L1/ #AB 3T9U\S MON?S4 ,! ABV 9CLUDES ANY P]IOD T Y 7 SEP>AT$ = LESS ?AN #IJ "DS 2C (A BR1KD[N 9 ! REL,N%IP4 .,-MUT,N .PAY;T--,? IS A FIX$ OR S+LE LUMP-SUM PAY;T F YR ,,RRSP ANNU;Y T IS EQUAL 6! CURR5T VALUE ( ALL OR "P ( YR FUTURE ANNU;Y PAY;TS F ! PLAN4 .,,DPSP--,? IS AN EMPLOY]-SPONSOR$ PLAN WE REGI/]1 9 : ! EMPLOY] %>ES ! PR(ITS (A BUSI;S ) ALL ! EMPLOYEES OR A DESIGNAT$ GR\P ( EMPLOYEES4 .,DEF9$ .B5EFIT .PROVI.NS--,^! >E T]MS ( AN ,,RPP T USU,Y PROMISE A SPECIFI$ LEVEL ( P5.N ON RETIRE;T = EA* YE> ( YR P5.NA# S]VICE4 .,F9ANCI,Y .DEP5D5T--,= #BJJB1 Y >E G5],Y 3SID]$ F9ANCI,Y DEP5D5T ON A DEC1S$ ANNUITANT AT ! "T ( D1? IF1 2F T P]SON'S D1?1 Y ORD9>ILY RESID$ )& #AJ ,GLOSS>Y B#D DEP5D$ ON ! ANNUITANT1 & YR NET 9COME 7%[N ON L9E #BCF ( YR RETURN7 = #BJJA 0 .4#G1DAB OR LESS4 ,IF1 2F ! ANNUITANT'S D1?1 Y LIV$ AWAY F HOME 2C Y 7 ATT5D+ S*OOL1 WE / 3SID] Y 6H RESID$ )! ANNUITANT4 ,IF YR 9COME 0 .M ?AN .4#G1DAB = #BJJA1 WE W .N 3SID] Y 6BE F9ANCI,Y DEP5D5T ON ! ANNUITANT AT ! "T ( D1?1 UN.S Y C E/ABLI% ! 3TR>Y4 ,9 S* A CASE1 Y OR ! LEGAL REPRES5TATIVE %D SUBMIT A REQUE/ 9 WRIT+ 6YR TAX S]VICES (FICE \TL9+ ! R1SONS :Y WE %D 3SID] Y 6BE F9ANCI,Y DEP5D5T ON ! ANNUITANT AT ! "T ( D1?4 .,=EIGN .PLAN--,A PLAN OR >RANGE;T MA9TA9$ PRIM>ILY 6B5EFIT NON-RESID5TS = S]VICES !Y P]=M \TSIDE ,CANADA4 .,GOV]N;T-SPONSOR$ .RETIRE;T .>RANGE;T --,? IS AN UNREGI/]$ RETIRE;T PLAN E/ABLI%$ = P :O >E N EMPLOYEES (A GOV]N;T OR O!R PUBLIC BODY1 B :O >E PD F PUBLIC FUNDS = _! S]VICES4 #AA ,GLOSS>Y C#D .,MATUR$ .,,RRSP--,AN ,,RRSP T IS PAY+ Y RETIRE;T 9COME4 .,M"OY .PUR*ASE .PROVI.NS--,^! >E T]MS ( AN ,,RPP "U : ! AM.T ( YR P5.N DEP5DS ON H[ M* Y & YR EMPLOY] 3TRIBUTE 6! ,,RPP = Y4 .,,RPP--,? IS A P5.N PLAN T WE H REGI/]$4 ,X IS A PLAN ": FUNDS >E SET ASIDE 0AN EMPLOY]1 OR 0AN EMPLOY] & EMPLOYEES1 6PROVIDE A P5.N 6EMPLOYEES :5 !Y RETIRE4 .,,RRIF--,? IS A FUND Y E/ABLI% )A C>RI] & T WE REGI/]4 ,Y TRANSF] PROP]TY 6! C>RI] F AN ,,RRSP1 ,,RPP1 OR F ANO!R ,,RRIF1 &! C>RI] MAKES PAY;TS 6Y4 .,,RRSP--,A RETIRE;T SAV+S PLAN T Y E/ABLI%1 T WE REGI/]1 & 6: Y OR YR SP\SE OR -MON-LAW "PN] 3TRIBUTE TO4 ,ANY 9COME Y E>N 9 ! ,,RRSP IS USU,Y EXEMPT F TAX =! P]IOD ! FUNDS REMA9 9 ! PLAN4 ,H["E1 Y G5],Y H 6PAY TAX :5 Y RCV PAY;TS F ! PLAN4 #AB ,GLOSS>Y D#D .,,RRSP .3TRIBU;N--,? IS ! AM.T Y PAY1 9 CA% OR 9 K9D1 AT ! "T Y 3TRIBUTE 6AN ,,RRSP4 .,,RRSP .DEDUC;N--,REF]S 6! AM.T Y 9DICATE ON L9E #BJH :5 Y FILE YR RETURN4 .,,RRSP .DEDUC;N .LIMIT--,? REF]S 6! AM.T (! 3TRIBU;NS Y MADE 6YR ,,RRSP'S OR 6YR SP\SE'S OR -MON-LAW "PN]'S ,,RRSP'S T Y C DEDUCT =A YE>4 ,X IS BAS$1 9 "P1 ON YR PREVI\S YE> E>N$ 9COME 7EXCLUD+ TRANSF]S 6YR ,,RRSP'S ( C]TA9 TYPES ( QUALIFY+ 9COME74 ,X 9CLUDES V>I\S FACTORS1 S* Z P5.N ADJU/;TS 7,,PA'S71 PA/ S]VICE P5.N ADJU/;TS 7,,PSPA'S71 P5.N ADJU/;T REV]SALS 7,,PAR'S71 & YR UNUS$ ,,RRSP DEDUC;N ROOM4 .,,RRSP .OV]CONTRIBU;NS--,G5],Y1 ? IS ! AM.T ( ,,RRSP 3TRIBU;NS T IS M ?AN YR ,,RRSP DEDUC;N LIMIT =! YE> .PLUS .4#B1JJJ4 ,OV]CONTRIBU;NS MAY 2 SUBJECT 6A TAX ( #A@3P P] MON?4 ,= M 9=M,N1 SEE 8,TAX ON OV]CONTRIBU;NS0 ON PAGE #AD4 .,,RRSP .UNUS$ .3TRIBU;NS--,? IS ! AM.T ( ,,RRSP 3TRIBU;NS T Y CD N #AC ,GLOSS>Y E#D DEDUCT OR H *OS5 N 6DEDUCT4 ,Y C C>RY =W>D ? AM.T & USE X Z A DEDUC;N 9 A FUTURE YE> UP 6YR ,,RRSP DEDUC;N LIMIT = T YE>4 .,SPECIFI$ .RETIRE;T .>RANGE;T--,? IS A P5.N PLAN T WE D N REGI/] = 9COME TAX PURPOSES & IS EI N FUND$ OR ONLY "PLY FUND$4 --------------------------------------#E ..,SP\SAL OR -MON-LAW "PN] .,,RRSP-- ,AN ,,RRSP T Y E/ABLI% 6PAY YRF 9COME AT MATUR;Y1 B T YR SP\SE OR -MON-LAW "PN] 3TRIBUTES TO4 .,SP\SE--,Y H A SP\SE :5 Y >E LEG,Y M>RI$4 .,UNMATUR$ .,,RRSP--,G5],Y1 ? IS AN ,,RRSP T HAS N YET />T$ 6PAY Y A RETIRE;T 9COME4 ..,UNUS$ ,,RRSP DEDUC;N ROOM AT ! 5D (! .YE>--,G5],Y1 ? IS YR ,,RRSP DEDUC;N LIMIT =! YE> .M9US ! AM.T Y DEDUCT$ = ,,RRSP & ,SASKAT*EWAN ,P5.N ,PLAN 3TRIBU;NS = T YE>4 #AD ,*APT] #A--,,RPP ,3TRIBU;NS A#E ,? *APT] HAS 9=M,N AB MAK+ 3TRIBU;NS 6YR REGI/]$ P5.N PLAN 7,,RPP74 ,"PICUL>LY1 X W HELP Y CALCULATE ! AM.T Y C DEDUCT = ,,RPP 3TRIBU;NS IF Y3 --3TRIBUTE M ?AN 4#C1EJJ 6AN ,,RPP 9 #BJJB & YR 9=M,N SLIP %[S A PA/ S]VICE AM.T =A P]IOD 2F #AIIJ2 OR --3TRIBUT$ AN AM.T 9 AN E>LI] YE>1 =A P]IOD 2F #AIIJ1 & Y H N FULLY DEDUCT$ ! AM.T 3TRIBUT$4 .,CURR5T .S]VICE IS A P]IOD ( S]VICE CR$IT$ 0YR EMPLOY] 9 ! YE> "U YR ,,RPP4 ,CURR5T S]VICE 3TRIBU;NS >E AM.TS Y 3TRIBUTE = T P]IOD ( S]VICE4 ,G5],Y1 .PA/ .S]VICE REF]S 6A P]IOD ( S]VICE ) AN EMPLOY] 9 AN E>LI] YE> T IS LAT] CR$IT$ "U DEF9$ B5EFIT PROVI.NS ( YR ,,RPP4 ,PA/ S]VICE 3TRIBU;NS >E AM.TS Y 3TRIBUTE = T P]IOD ( S]VICE4 ,!Y MAY AL 9CLUDE 3TRIBU;NS Y MAKE 6UPGRADE B5EFITS = P5.NA# S]VICE Y A3RU$ 9 ! PA/4 ,Y USU,Y MAKE YR PA/ S]VICE 3TRIBU;NS 9 A LUMP SUM OR 09/AL;TS4 ,YR #AE ,*APT] #A B#E ,,RPP MAY ALL[ Y 6DIRECTLY TRANSF] AM.TS F O!R REGI/]$ PLANS 6PAY =! CO/ (! PA/ S]VICE B5EFITS4 ,= M 9=M,N1 SEE ,*APT] #E1 8,TRANSF]S 6,REGI/]$ ,PLANS OR ,FUNDS & ,ANNUITIES0 ON PAGE #BA4 ,IF Y NE$ M 9=M,N ON ,,RPP 3TRIBU;NS1 SEE ,9T]PRET,N ,BULLET9 ,,IT-#AFG1 ,REGI/]$ ,P5.N ,PLANS--,EMPLOYEE'S ,3TRIBU;NS4 ,CURR5T S]VICE & PA/ S]VICE 3TRIBU;NS = #AIIJ OR LAT] YE>S ,ON L9E #BJG ( YR RETURN1 Y C DEDUCT ! AM.T %[N 9 BOX #BJ ( YR #BJJB ,T#D SLIP 7IF "! IS NO AM.T 9 BOX #GD OR #GE 9 ! 8,O!R 9=M,N0 >EA AT ! BOTTOM (! SLIP71 OR ON YR UNION DUES RECEIPT4 ,? AM.T 9CLUDES3 --CURR5T S]VICE 3TRIBU;NS2 & --PA/ S]VICE 3TRIBU;NS = #AIIJ OR LAT] YE>S4 #AF ,*APT] #A C#E ,Y C ONLY DEDUCT ^! 3TRIBU;NS ON YR #BJJB RETURN4 ,Y _C DEDUCT !M = ANY O!R YE>4 ,AN AM.T 9 BOX #GD OR #GE 9 ! 8,O!R 9=M,N0 >EA ( YR ,T#D SLIP 9DICATES T "P OR ALL (! AM.T %[N 9 BOX #BJ IS = PA/ S]VICE 2F #AIIJ4 ,= M 9=M,N1 SEE 8,PA/ S]VICE 3TRIBU;NS = #AIHI OR E>LI] YE>S0 2L4 ,NOTE ,P5.N B5EFITS Y E>N ON A PA/ S]VICE BASIS = #AIIJ OR LAT] YE>S MAY CAUSE A PA/ S]VICE P5.N ADJU/;T 7,,PSPA74 ,= M 9=M,N ON ,,PSPA'S1 SEE 8,PA/ S]VICE P5.N ADJU/;TS 7,,PSPA'S70 ON PAGE #BE4 ,PA/ S]VICE 3TRIBU;NS = #AIHI OR E>LI] YE>S ,Y CALCULATE ! AM.T Y C DEDUCT = PA/ S]VICE 3TRIBU;NS = #AIHI OR E>LI] YE>S1 BAS$ ON :E!R ! 3TRIBU;NS 7 = S]VICE :ILE Y 7 A 3TRIBUTOR OR = S]VICE :ILE Y #AG ,*APT] #A D#E 7 N A 3TRIBUTOR4 ,! *>T ON PAGE #G W HELP Y DET]M9E ! TYPE ( PA/ S]VICE 3TRIBU;NS Y MADE = #AIHI OR E>LI] YE>S4 ,PA/ S]VICE 3TRIBU;NS Y MADE = #AIHI OR E>LI] YE>S APPE> 9 BOXES #BJ1 #GD1 & #GE ( YR #BJJB ,T#D SLIP1 9 BOX #CB &! 8,FOOTNOTE CODES & EXPLAN,N0 >EA ( YR #BJJB ,T#D;,A SLIP1 OR ON A RECEIPT T YR PLAN ADM9I/RATOR ISSU$4 ,9 "S CASES1 Y MAY 2 A# 6DEDUCT = #BJJB ONLY "P (! PA/ S]VICE 3TRIBU;NS Y MADE4 ,IF ? APPLIES1 Y C C>RY =W>D ! AM.T Y _C DEDUCT 6#BJJC OR LAT] YE>S4 ,FUTURE V].NS ( ? GUIDE W HELP Y CALCULATE ! AM.T Y C DEDUCT = #BJJC OR LAT] YE>S4 ,IF = #BJJB Y DEDUCT A C>RY-=W>D ( PA/ S]VICE 3TRIBU;NS F AN E>LI] YE>1 ATTA* A /ATE;T 6YR #BJJB RETURN GIV+ A BR1KD[N (! AM.T ( 3TRIBU;NS Y CLAIM$ = S]VICE :ILE Y 7 A 3TRIBUTOR &= S]VICE :ILE Y 7 N A 3TRIBUTOR4 ,-PLETE ! *>T ON PAGE #H 6HELP Y DET]M9E ! AM.T ( PA/ S]VICE #AH ,*APT] #A E#E 3TRIBU;NS Y MADE = #AIHI OR E>LI] YE>S T Y C DEDUCT = #BJJB4 ,NOTE ,! MAXIMUM AM.T Y C DEDUCT = PA/ S]VICE 3TRIBU;NS MADE = #AIHI OR E>LI] YE>S = S]VICE :ILE N A 3TRIBUTOR IS LIMIT$ 64#C1EJJ MULTIPLI$ 0! NUMB] ( YE>S OR "P YE>S ( S]VICE Y B"\ BACK4 ,9T]E/ ON PA/ S]VICE 3TRIBU;NS ,IF Y ELECT$ AF ,NOVEMB] #AB1 #AIHA1 6MAKE PA/ S]VICE 3TRIBU;NS & Y MAKE !M 9 9/AL;TS1 ! ANNUAL 9/AL;T 9T]E/ Y PAY IS A PA/ S]VICE 3TRIBU;N4 ,9CLUDE ? AM.T :5 Y CALCULATE H[ M* Y C DEDUCT = PA/ S]VICE 3TRIBU;NS = #BJJB ON L9E #BJG ( YR RETURN4 ,IF Y ELECT$ 2F ,NOVEMB] #AC1 #AIHA1 6MAKE PA/ S]VICE 3TRIBU;NS1 Y C DEDUCT ! 9/AL;T 9T]E/ Y PAY EA* YE> 6YR ,,RPP ON L9E #BCB ( YR #AI ,*APT] #A #F RETURN1 OR Z "P ( YR PA/ S]VICE 3TRIBU;NS ON L9E #BJG4 ,X MAY B5EFIT Y M 6DEDUCT ! 9/AL;T 9T]E/ ON L9E #BCB1 S9CE "! >E LIMITS ON H[ M* Y C DEDUCT ON L9E #BJG = PA/ S]VICE 3TRIBU;NS Y MADE = S]VICE 9 #AIHI OR E>LI] YE>S4 ,EXCESS 3TRIBU;NS = CURR5T S]VICE MADE F #AIGF 6#AIHE ,Y MAY H MADE CURR5T S]VICE 3TRIBU;NS EXCE$+ 4#C1EJJ 9 "O OR M YE>S F #AIGF 6#AIHE4 ,Y CD N DEDUCT ! AM.T 9 EXCESS ( 4#C1EJJ =! YE>S Y 3TRIBUT$ !M4 ,Y C DEDUCT ! EXCESS 3TRIBU;NS 9 YE>S :5 ! TOTAL AM.T Y C DEDUCT = O!R 3TRIBU;NS 6,,RPP'S IS LESS ?AN 4#C1EJJ4 ,SEE ! *>T ON PAGE #H 6DET]M9E ! AM.T (! EXCESS 3TRIBU;NS Y C DEDUCT ON YR #BJJB RETURN4 ,6DEDUCT ! EXCESS1 Y H 6PROVIDE A RECORD ( YR PRE-#AIHF 3TRIBU;NS1 2G9N+ )! F/ YE> Y MADE A 3TRIBU;N 9 EXCESS ( 4#C1EJJ4 ,IF Y H COPIES ( YR ,T#D #BJ ,*APT] #A A#F SLIPS = ^? YE>S1 Y C SUBMIT !M Z A RECORD ( YR PRE-#AIHF 3TRIBU;NS4 ,IF Y D N H !M1 3TACT YR EMPLOY] 6GET A RECORD (! 3TRIBU;N AM.TS4 ,PREP>E A LI/ (! AM.TS Y H ALR DEDUCT$ & CLE>LY ID5TIFY ! CUMULATIVE EXCESS = ALL RELEVANT TAX YE>S4 ,ATTA* ^! DOCU;TS 6YR RETURN )A NOTE EXPLA9+ :AT Y >E DEDUCT+4 ,DEDUCT ! EXCESS AM.T ON L9E #BJG ( YR RETURN4 ,O!R DEDUC;NS ,! ,9COME ,TAX ,ACT ALL[S Y 6DEDUCT REPAY;TS Y MAKE 6YR ,,RPP 9 C]TA9 CIRCUM/.ES4 ,CURR5TLY1 ? APPLIES 6Y ONLY IF Y "PICIPATE 9 AN ,,RPP "U "O (! FOLL[+ ACTS3 --! ,PUBLIC ,S]VICE ,SUP]ANNU,N ,ACT2 --! ,CANADIAN ,=CES ,SUP]ANNU,N ,ACT2 --! ,ROYAL ,CANADIAN ,M.T$ ,POLICE ,SUP]ANNU,N ,ACT2 OR #BA ,*APT] #A B#F --! ,MEMB]S ( ,P>LIA;T ,RETIR+ ,ALL[.ES ,ACT4 ,= M 9=M,N1 3TACT YR TAX S]VICES (FICE4 --------------------------------------#G ,BUY+ BACK S]VICE OR UPGRAD+ PA/ S]VICE B5EFITS = #AIHI OR E>LI] YE>S--,H[ D Y DET]M9E IF YR ,,RPP PA/ S]VICE 3TRIBU;N IS = S]VICE :ILE Y 7 A 3TRIBUTOR OR = S]VICE :ILE Y 7 N A 3TRIBUTOR8 ,USE ? *>T 6DET]M9E ! TYPE ( P]IOD YR PA/ S]VICE 3TRIBU;N RELATES TO4 ,Y C !N USE ! *>T ON PAGE #H 6CALCULATE ! AM.T Y C DEDUCT = T TYPE ( 3TRIBU;N4 ,/EP #A--,DOES YR PA/ S]VICE 3TRIBU;N RELATE 6ANY YE> 9 : Y 7 3TRIBUT+ 6ANY ,,RPP8 ,IF Y ANSW] YES1 G 6,/EP #B4 #BB ,*APT] #A A#G ,EXAMPLE ,RYAN JO9$ ,,TTM ,-PANY'S ,,RPP ON ,FEBRU>Y #D1 #BJJB4 ,? ,,RPP ALL[$ ,RYAN 6BUY BACK #AB YE>S ( EMPLOY;T ) ,,CCD ,-PANY1 A PREVI\S EMPLOY]4 ,DUR+ ^? #AB YE>S 7#AIGG 6#AIHH71 ,RYAN 3TRIBUT$ 6,,CCD ,-PANY'S ,,RPP4 ,RYAN ANSW]S YES 6? "Q 2C ! PA/ S]VICE 3TRIBU;N T HE MADE 9 #BJJB RELATES 6A P]IOD ( S]VICE :ILE HE 3TRIBUT$ 6,,CCD ,-PANY'S ,,RPP4 ,IF Y ANSW] NO1 YR PA/ S]VICE 3TRIBU;N IS = S]VICE :ILE N A 3TRIBUTOR4 ,SKIP ,/EPS #B & #C 2L & -PLETE ,>EA ;,B (! *>T ON PAGE #H 6CALCULATE ! AM.T Y C DEDUCT = ? 3TRIBU;N4 ,EXAMPLE ,JU/9 2CAME A MEMB] ( ,,XTJ ,-PANY'S ,,RPP 9 ,JANU>Y #AIIJ4 ,HE />T$ "W+ = ,,XTJ 9 ,JUNE #AIHI1 B DID N 3TRIBUTE 6ANY ,,RPP 9 #AIHI4 ,9 #BJJB1 ,,XTJ'S ,,RPP ALL[S ,JU/9 6BUY BACK 8 #BC ,*APT] #A B#G #AIHI S]VICE )! -PANY = 4#B1EJJ4 ,JU/9 ANSW]S NO 6? "Q 2C HE DID N 3TRIBUTE 6ANY ,,RPP 9 #AIHI4 ,JU/9'S 4#B1EJJ 3TRIBU;N IS = S]VICE :ILE N A 3TRIBUTOR4 ,/EP #B--,DID Y MAKE ! PA/ S]VICE 3TRIBU;N 6! SAME ,,RPP 7&=! SAME YE>7 6: Y 3TRIBUT$ DUR+ #AIHI OR AN E>LI] YE>8 ,IF Y ANSW] YES1 YR PA/ S]VICE 3TRIBU;N IS = S]VICE :ILE A 3TRIBUTOR4 ,SKIP ,/EP #C 2L & -PLETE ,>EA ;,C (! *>T ON PAGE #H 6CALCULATE ! AM.T Y C DEDUCT = ? 3TRIBU;N4 ,EXAMPLE ,F]N HAS BE5 EMPLOY$ ) ,,YYW ,LTD4 S9CE #AIHJ & HAS 3TRIBUT$ 6HIS EMPLOY]'S ,,RPP "E S9CE4 ,9 #BJJB1 ,F]N MAKES A PA/ S]VICE 3TRIBU;N ( 4#H1JJJ 6UPGRADE PA/ S]VICE B5EFITS T 7 PREVI\SLY CR$IT$ "U ! ,,RPP F #BD ,*APT] #A C#G #AIHJ 6#AIHH4 ,F]N ANSW]S YES 6? "Q 2C HE MADE ! PA/ S]VICE 3TRIBU;N 6! SAME ,,RPP T HE 3TRIBUT$ 6F #AIHJ 6#AIHH4 ,F]N'S 4#H1JJJ 3TRIBU;N IS = S]VICE :ILE A 3TRIBUTOR4 ,IF Y ANSW] NO1 G 6,/EP #C4 ,EXAMPLE ,JANE *ANG$ EMPLOY]S 9 ,MAY #AIHG & 2CAME A MEMB] ( H] NEW EMPLOY]'S ,,RPP4 ,%E 0 A MEMB] (A DI6]5T ,,RPP F ,MAY #AIHJ UNTIL ,MAY #AIHG4 ,JANE'S NEW EMPLOY]'S ,,RPP ALL[$ H] 6BUY BACK ! PA/ S]VICE ) H] PREVI\S EMPLOY]4 ,JANE B"\ ? S]VICE 9 ,JULY #AIHG4 ,JANE ANSW]S NO 6? "Q 2C %E DID N MAKE ! PA/ S]VICE 3TRIBU;N 6! SAME ,,RPP 6: %E 3TRIBUT$ F ,MAY #AIHJ 6,MAY #AIHG4 #BE ,/EP #C--,DOES "O (! FOLL[+ D#G /ATE;TS APPLY 6Y8 --,Y MADE ! PA/ S]VICE 3TRIBU;N 2F ,M>* #BH1 #AIHH4 --,Y MADE ! PA/ S]VICE 3TRIBU;N "U ! T]MS (A WRITT5 AGREE;T 5T]$ 962F ,M>* #BH1 #AIHH4 ,IF Y ANSW] YES 6"O (! ABV /ATE;TS1 YR PA/ S]VICE 3TRIBU;N IS = S]VICE :ILE N A 3TRIBUTOR4 ,-PLETE ,>EA ;,B (! *>T ON PAGE #H 6CALCULATE ! AM.T Y C DEDUCT = ? 3TRIBU;N4 ,EXAMPLE ,TRACEY JO9$ ,,DEF ,-PANY'S ,,RPP ON ,JANU>Y #AE1 #AIHH4 ,? ,,RPP ALL[$ ,TRACEY 6BUY BACK H] SIX YE>S ( EMPLOY;T ) ,,ABC ,-PANY1 H] PREVI\S EMPLOY]4 ,DUR+ ^? SIX YE>S1 ,TRACEY 3TRIBUT$ 6,,ABC ,-PANY'S ,,RPP4 ,TRACEY 5T]$ 96A WRITT5 AGREE;T ON ,M>* #A1 #AIHH1 6BUY ^? SIX YE>S ( PA/ S]VICE4 ,TRACEY HAS 63TRIBUTE #BF ,*APT] #A E#G 4#A1JJJ EA* YE> = #AE YE>S 6PAY = ? S]VICE4 ,S9CE "O (! /ATE;TS APPLIES 6,TRACEY 7%E MADE ! PA/ S]VICE 3TRIBU;N "U ! T]MS (A WRITT5 AGREE;T %E 5T]$ 962F ,M>* #BH1 #AIHH71 H] 4#A1JJJ YE>LY 3TRIBU;N IS = S]VICE :ILE N A 3TRIBUTOR4 ,IF Y ANSW] NO 6BO? (! ABV /ATE;TS1 YR PA/ S]VICE 3TRIBU;N IS = S]VICE :ILE A 3TRIBUTOR4 ,-PLETE ,>EA ;,C (! *>T ON PAGE #H 6CALCULATE ! AM.T Y C DEDUCT = ? 3TRIBU;N4 ,EXAMPLE ,M>?A IS A MEMB] ( H] CURR5T EMPLOY]'S ,,RPP4 ,%E 5T]$ 96AN AGREE;T ON ,APRIL #AB1 #AIIJ1 6BUY 7= 4#AB1JJJ7 PA/ S]VICE B5EFITS =A P]IOD ( S]VICE 9 #AIHH & #AIHI ) ANO!R EMPLOY] :5 %E 3TRIBUT$ 6A DI6]5T ,,RPP4 ,S9CE BO? /ATE;TS DON'T APPLY 6,M>?A 7%E DID N MAKE ! PA/ S]VICE 3TRIBU;N 2F ,M>* #BH1 #AIHH1 & %E DID N MAKE ! #BG ,*APT] #A F#G PA/ S]VICE 3TRIBU;N "U ! T]MS (A WRITT5 AGREE;T 5T]$ 962F ,M>* #BH1 #AIHH71 H] 4#AB1JJJ 3TRIBU;N IS = S]VICE :ILE A 3TRIBUTOR4 --------------------------------------#H ,CALCULAT+ YR #BJJB DEDUC;N = YR ,,RPP 3TRIBU;NS ,>EA ;,A--,COMPLETE ? >EA IF Y MADE CURR5T S]VICE 3TRIBU;NS 9 #BJJB1 OR IF Y MADE PA/ S]VICE 3TRIBU;NS 9 #BJJB = S]VICES T RELATE 6#AIIJ OR LAT] YE>S4 ,IF Y D N H 6-PLETE ? >EA1 5T] 8#J0 ON L9E #CA4 7#A7 ,5T] ! TOTAL ( ALL AM.TS F BOX #BJ ( YR #BJJB ,T#D SLIPS1 BOX #CB ( YR #BJJB ,T#D;,A SLIPS1 OR F YR RECEIPTS = UNION DUES T REPRES5T ,,RPP 3TRIBU;NS 4#---- 7#B7 ,5T] ! AM.T F BOX #GD OR #GE (! 8,O!R ,9=M,N0 >EA ( YR ,T#D SLIP & BOX #CB ( YR ,T#D;,A SLIP T REPRES5TS PA/ S]VICE 3TRIBU;NS MADE = S]VICES T #BH ,*APT] #A A#H RELATE 6#AIHI OR E>LI] YE>S :ILE A 3TRIBUTOR OR :ILE N A 3TRIBUTOR """"""""""""""""""""" 4#---- 7#C7 ,L9E #A .M9US L9E #B4 ,? IS ! AM.T ( YR CURR5T S]VICE & PA/ S]VICE 3TRIBU;NS = #AIIJ & LAT] YE>S T Y DEDUCT = #BJJB4 ,5T] ? AM.T ON L9E #CA ( ,>EA ;,E """" 4#---- ,>EA ;,B--,COMPLETE ? >EA IF Y MADE PA/ S]VICE 3TRIBU;NS = S]VICES T RELATE 6#AIHI OR E>LI] YE>S :ILE N A 3TRIBUTOR 7= DEC1S$ 9DIVIDUALS1 IGNORE ANY REF];E 6L9E #G74 7#D7 ,5T] ! TOTAL AM.TS Y 3TRIBUT$ 9 #BJJB OR E>LI] YE>S = PA/ S]VICE 3TRIBU;NS :ILE N A 3TRIBUTOR """"""""""""""""""""" 4#---- 7#E7 ,5T] ! AM.T Y DEDUCT$ 2F #BJJB =! 3TRIBU;NS Y 5T]$ ON L9E #D """""""""""""""""""""""" 4#---- 7#F7 ,L9E #D .M9US L9E #E """"""" 4#---- 7#G7 ,ANNUAL DEDUC;N LIMIT """"" 4#C1EJJ #BI ,*APT] #A B#H 7#H7 ,NUMB] ( YE>S 99 ( S]VICE 6: ! 3TRIBU;NS ON L9E #D RELATE ---- MULTIPLI$ 04#C1EJJ """"""" 4#---- 99 8,NUMB] ( YE>S0 9CLUDES ANY POR;N (A CAL5D> YE>4 7,= EXAMPLE1 IF ! 3TRIBU;NS RELATE 6S]VICE 2T ,NOVEMB] #AIHF & ,FEBRU>Y #AIHG1 Y WD 5T] 8#B0 Z ! NUMB] ( YE>S ( S]VICE47 7#I7 ,5T] ! AM.T F L9E #E """"""" 4#---- 7#AJ7 ,L9E #H .M9US L9E #I """""" 4#---- 7#AA7 ,5T] ! AM.T F L9E #F1 #G1 OR #AJ1 :I*"E IS .LESS4 ,? IS ! AM.T ( YR PA/ S]VICE 3TRIBU;NS = #AIHI & E>LI] YE>S = S]VICES :ILE N A 3TRIBUTOR T Y C DEDUCT = #BJJB4 ,5T] ! AM.T Y DEDUCT = #BJJB ON L9E #CB ( ,>EA ;,E 9999 """"""""""" 4#---- 9999 ,"! IS NO ANNUAL DEDUC;N LIMIT = DEC1S$ 9DIVIDUALS4 ,! LEGAL REPRES5TATIVE C *OOSE 6DEDUCT ^! #CJ ,*APT] #A C#H AM.TS 9 ! YE> ( D1? OR ! YE> 2F1 OR A "P 9 EA* YE>1 :I*"E IS M B5EFICIAL4 ,>EA ;,C--,COMPLETE ? >EA IF Y MADE PA/ S]VICE 3TRIBU;NS = S]VICES T RELATE 6#AIHI OR E>LI] YE>S :ILE A 3TRIBUTOR 7= DEC1S$ 9DIVIDUALS1 IGNORE ANY REF];E 6L9ES #AE 6#AI74 7#AB7 ,5T] ! TOTAL AM.TS Y 3TRIBUT$ 9 #BJJB OR E>LI] YE>S = PA/ S]VICE 3TRIBU;NS :ILE A 3TRIBUTOR """""""""""""" 4#---- 7#AC7 ,5T] ! AM.T Y DEDUCT$ 2F #BJJB = 3TRIBU;NS Y 5T]$ ON L9E #AB """""""""""""""""""" 4#---- 7#AD7 ,L9E #AB .M9US L9E #AC """"""""""""""""""""""""""" 4#---- 7#AE7 ,ANNUAL DEDUC;N LIMIT """""""""" 4#C1EJJ #CA ,*APT] #A D#H 7#AF7 ,5T] ! AM.T F L9E #C 9 ,>EA ;,A T Y DEDUCT = #BJJB """"""""""" 4#---- 7#AG7 ,5T] ! AM.T F L9E #AA 9 ,>EA ;,B T Y DEDUCT = #BJJB """"""""""" 4#---- 7#AH7 ,L9E #AF .PLUS L9E #AG """""""""" 4#---- 7#AI7 ,L9E #AE .M9US L9E #AH 7IF NEGATIVE1 5T] 8#J07 """"""""""""""""""""""""" 4#---- 7#BJ7 ,5T] ! AM.T F L9E #AD OR #AI1 .:I*"E .IS .LESS4 ,? IS ! AM.T ( YR PA/ S]VICE 3TRIBU;NS = #AIHI & E>LI] YE>S = S]VICES :ILE A 3TRIBUTOR T Y C DEDUCT = #BJJB4 ,5T] ! AM.T Y DEDUCT = #BJJB ON L9E #CC ( ,>EA ;,E 9999 """""""""""""""""""""""""" 4#---- #CB ,*APT] #A E#H 9999 ,"! IS NO ANNUAL DEDUC;N LIMIT = DEC1S$ 9DIVIDUALS4 ,! LEGAL REPRES5TATIVE C *OOSE 6DEDUCT ^! AM.TS 9 ! YE> ( D1? OR ! YE> 2F1 OR A "P 9 EA* YE>1 :I*"E IS M B5EFICIAL4 --------------------------------------#I ,>EA ;,D--,COMPLETE ? >EA IF Y MADE EXCESS CURR5T S]VICE 3TRIBU;NS F #AIGF 6#AIHE 7= DEC1S$ 9DIVIDUALS1 IGNORE ANY REF];E 6L9ES #BD 6#BI74 7#BA7 ,5T] ! TOTAL AM.TS 9 EXCESS ( 4#C1EJJ T Y 3TRIBUT$ = CURR5T S]VICE 9 ANY YE>S F #AIGF 6#AIHE """"""""""""""""" 4#---- 7#BB7 ,5T] ! AM.T Y DEDUCT$ 2F #BJJB = 3TRIBU;NS Y 5T]$ ON L9E #BA """""""""""""""""""" 4#---- 7#BC7 ,L9E #BA .M9US L9E #BB """"""""""""""""""""""""""" 4#---- 7#BD7 ,ANNUAL DEDUC;N LIMIT """""""""" 4#C1EJJ #CC ,*APT] #A A#I 7#BE7 ,5T] ! AM.T F L9E #C 9 ,>EA ;,A T Y DEDUCT = #BJJB """"""""""" 4#---- 7#BF7 ,5T] ! AM.T F L9E #AA 9 ,>EA ;,B T Y DEDUCT = #BJJB """"""""""" 4#---- 7#BG7 ,5T] ! AM.T F L9E #BJ 9 ,>EA ;,C T Y DEDUCT = #BJJB """"""""""" 4#---- 7#BH7 .,ADD L9ES #BE 6#BG """"""""""""""" 4#---- 7#BI7 ,L9E #BD .M9US L9E #BH 7IF NEGATIVE1 5T] 8#J07 """"""""""""""""""""""""" 4#---- 7#CJ7 ,5T] ! AM.T F L9E #BC OR #BI1 .:I*"E .IS .LESS4 ,? IS ! AM.T ( YR EXCESS CURR5T S]VICE 3TRIBU;NS F #AIGF 6#AIHE T Y C DEDUCT = #BJJB4 ,5T] ! AM.T Y #CD ,*APT] #A B#I DEDUCT = #BJJB ON L9E #CD ( ,>EA ;,E 99 """"""""""""""""""" 4#---- 99 ,"! IS NO ANNUAL DEDUC;N LIMIT = DEC1S$ 9DIVIDUALS4 ,! LEGAL REPRES5TATIVE C *OOSE 6DEDUCT ^! AM.TS 9 ! YE> ( D1? OR ! YE> 2F1 OR A "P 9 EA* YE>1 :I*"E IS M B5EFICIAL4 ,>EA ;,E--,COMPLETE ? >EA 6CALCULATE ! TOTAL AM.T Y C DEDUCT ON L9E #BJG ( YR #BJJB RETURN4 7#CA7 ,5T] ! AM.T F L9E #C 9 ,>EA ;,A T Y DEDUCT = #BJJB4 7,IF Y DID N -PLETE ,>EA ;,A1 5T] 8#J047 """""""""""""""""""""""" 4#---- 7#CB7 ,5T] ! "P (! AM.T F L9E #AA 9 ,>EA ;,B T Y DEDUCT = #BJJB 4#---- 7#CC7 ,5T] ! "P (! AM.T F L9E #BJ 9 ,>EA ;,C T Y DEDUCT = #BJJB 4#---- 7#CD7 ,5T] ! "P (! AM.T F L9E #CJ 9 ,>EA ;,D T Y DEDUCT = #BJJB 4#---- #CE ,*APT] #A C#I 7#CE7 .,ADD L9ES #CA 6#CD4 ,5T] ? AM.T ON L9E #BJG ( YR #BJJB RETURN """""""""""""""""""""""" 4#---- #CF ,*APT] #B--,,RRSP ,3TRIBU;NS D#I ,? *APT] HAS G5]AL 9=M,N ON 3TRIBUT+ 6YR ,,RRSP'S OR YR SP\SE'S OR -MON-LAW "PN]'S ,,RRSP'S & LI/S YR OP;NS IF Y 3TRIBUTE M ?AN ! AM.T Y C DEDUCT4 ,? *APT] AL APPLIES 6Y IF Y WANT 6"K H[ 6CALCULATE YR #BJJB ,,RRSP DEDUC;N LIMIT4 ,! RULES WE EXPLA9 9 ? *APT] APPLY 6ALL ,,RRSP'S4 .,CANADA .,SAV+S .,BONDS--,Y C TRANSF] YR HOLD+S ( PA/ S]IES -P.D-9T]E/ ,CANADA ,SAV+S ,BONDS 6YR ,,RRSP'S OR YR SP\SE'S OR -MON-LAW "PN]'S ,,RRSP'S4 ,! AM.T Y TRANSF] IS 3SID]$ A 3TRIBU;N 6! ,,RRSP4 ,= M 9=M,N1 3TACT YR ,,RRSP ISSU]4 .,SELF-DIRECT$ .,,RRSP'S--,C]TA9 RULES APPLY 6SELF-DIRECT$ ,,RRSP'S T >E AVAILA# F MO/ F9ANCIAL 9/ITU;NS4 ,YR F9ANCIAL 9/ITU;N C TELL Y IF X (F]S !M4 ,Y C 3TRIBUTE C]TA9 PROP]TY 6A SELF- DIRECT$ ,,RRSP4 ,= "S 3TRIBU;NS1 Y MAY H 69CLUDE AN AM.T 9 YR 9COME4 ,IF Y WANT 6"K M AB ! TYPE ( PROP]TY Y C 3TRIBUTE 6A SELF-DIRECT$ ,,RRSP1 &! RULES T #CG ,*APT] #B E#I A6ECT YR 9COME1 SEE ,9T]PRET,N ,BULLET9 ,,IT-#CBJ1 ,QUALIFI$ ,9VE/;TS--,TRU/S ,GOV]N$ 0,REGI/]$ ,RETIRE;T ,SAV+S ,PLANS1 ,REGI/]$ ,$UC,N ,SAV+S ,PLANS & ,REGI/]$ ,RETIRE;T ,9COME ,FUNDS1 OR 3TACT YR PLAN ISSU]4 .,V>I\S .FEES--,Y _C CLAIM A DEDUC;N = AM.TS Y PAY = ADM9I/R,N S]VICES = AN ,,RRSP4 ,AL1 Y _C DEDUCT BROK]AGE FEES *>G$ 6BUY & 4POSE ( SECURITIES )9 A TRU/E$ ,,RRSP4 ,H[ D Y CLAIM YR ,,RRSP DEDUC;N8 ,ON L9E #BJH ( YR RETURN1 Y C DEDUCT ! ,,RRSP 3TRIBU;NS Y MADE UP 6! LIMITS WE EXPLA9 9 ! FOLL[+ SEC;NS4 ,YR ,,RRSP ISSU] W GIVE Y AN (FICIAL RECEIPT =! AM.TS Y 3TRIBUT$4 ,IF Y 3TRIBUT$ 6YR SP\SE'S OR -MON-LAW "PN]'S ,,RRSP'S1 ! RECEIPT %D %[ YR "N Z ! 3TRIBUTOR & YR #CH ,*APT] #B #AJ SP\SE'S OR -MON-LAW "PN]'S "N Z ! ANNUITANT4 ,ATTA* ! RECEIPT 6YR RETURN 6SUPPORT ! AM.T Y 3TRIBUT$4 ,IF Y >E US+ ,,EFILE1 %[ YR RECEIPTS 6YR S]VICE PROVID]1 & KEEP !M 9 CASE WE ASK 6SEE !M4 ,IF Y >E US+ ,,NETFILE OR ,,TELEFILE1 AL KEEP YR RECEIPTS 9 CASE WE ASK 6SEE !M4 ,IF Y D N GET YR RECEIPTS 2F ! FIL+ D1DL9E1 -PLETE & FILE YR RETURN )\T DEDUCT+ YR 3TRIBU;N4 ,:5 Y GET YR RECEIPTS1 SEE YR 9COME TAX GUIDE = 9/RUC;NS ON H[ 6CLAIM YR DEDUC;N4 ,IF Y DEDUCT AN AM.T = #BJJB T Y 3TRIBUT$ 6AN ,,RRSP F ,M>* #B1 #AIIE1 6,M>* #A1 #BJJB1 T Y _H N PREVI\SLY DEDUCT$1 Y %D H -PLET$ & FIL$ A ,S*$ULE #G1 ,,RRSP ,UNUS$ ,3TRIBU;NS1 ,TRANSF]S1 & ,,HBP OR ,,LLP ,ACTIVITIES1 T P]TA9$ 6^? 3TRIBU;NS4 ,IF Y DID N1 Y %D SUBMIT A -PLET$ COPY (! APPROPRIATE ,S*$ULE #G1 AL;G )! APPROPRIATE ,,RRSP RECEIPTS1 6YR TAX C5TRE1 SEP>ATE F YR #BJJB RETURN4 #CI ,*APT] #B A#AJ ,NOTE ,IF Y MADE 3TRIBU;NS F ,JANU>Y #A1 #AIIA1 6,M>* #A1 #AIIE1 T Y DID N DEDUCT1 & Y DID N %[ X ON ,S*$ULE #G = #AIID1 3TACT U4 ,AGE LIMIT = 3TRIBUT+ 6AN ,,RRSP ,! YE> Y TURN #FI IS ! LA/ YE> T Y C MAKE A 3TRIBU;N 6YR ,,RRSP4 ,IF Y 3TRIBUTE 6AN ,,RRSP1 "U : YR SP\SE OR -MON-LAW "PN] IS ! ANNUITANT1 YR SP\SE OR -MON-LAW "PN] M/ 2 #FI OR "Y] ON ,DECEMB] #CA (! YE> Y MAKE ! 3TRIBU;N4 ,3TRIBUT+ 6YR ,,RRSP'S ,? SEC;N W HELP Y DET]M9E H[ M* ( YR ,,RRSP 3TRIBU;NS Y C DEDUCT ON L9E #BJH ( YR #BJJB RETURN4 #DJ ,H[ M* C Y DEDUCT8 B#AJ ,! AM.T ( ,,RRSP 3TRIBU;NS T Y C DEDUCT = #BJJB IS BAS$ ON YR #BJJB ,,RRSP DEDUC;N LIMIT1 : APPE>S ON YR LATE/ ,NOTICE ( ,ASSESS;T OR ,NOTICE ( ,REASSESS;T4 ,Y C AL DEDUCT AM.TS = 3TRIBU;NS Y MAKE = C]TA9 9COME Y TRANSF] 6YR ,,RRSP'S4 ,! ,,RRSP DEDUC;N LIMIT DOES N 9CLUDE ^! AM.TS4 ,= M 9=M,N ON TRANSF]S1 SEE ,*APT] #E1 8,TRANSF]S 6,REGI/]$ ,PLANS OR ,FUNDS & ,ANNUITIES0 ON PAGE #BA4 ,IF WE REASSESS A PREVI\S-YE> RETURN1 YR REVIS$ #BJJB ,,RRSP DEDUC;N LIMIT W APPE> ON YR ,NOTICE ( ,REASSESS;T OR 9 "S CASES ON ,=M ,T#AJBH1 ,YR ,,RRSP ,9=M,N = #BJJB4 ,WE W AL S5D Y ,=M ,T#AJBH )A NEW ,,RRSP DEDUC;N LIMIT IF YR ,,RRSP DEDUC;N LIMIT HAS *ANG$ = R1SONS O!R ?AN A REASSESS;T (A PREVI\S YE>'S RETURN4 ,IF Y D N H A COPY ( YR NOTICE OR ( ,=M ,T#AJBH1 Y C F9D \ ! AM.T ( YR #DA ,*APT] #B C#AJ ,,RRSP DEDUC;N LIMIT 0CALL+ \R AUTOMAT$ ,T4,I4,P4,S4 ,,RRSP S]VICE4 ,= M 9=M,N1 SEE 8,TAX ,9=M,N ,PH"O ,S]VICE 7,T4,I4,P4,S470 ON PAGE #B4 ,CALCULAT+ YR #BJJB ,,RRSP DEDUC;N LIMIT ,YR #BJJB ,,RRSP DEDUC;N LIMIT IS %[N ON ! LATE/ ,NOTICE ( ,ASSESS;T OR ,NOTICE ( ,REASSESS;T WE S5T Y AF WE PROCESS$ YR #BJJA RETURN4 ,WE DET]M9$ YR LIMIT F 9=M,N ON YR #BJJA & PREVI\S-YE> RETURNS1 & F 9=M,N WE KEEP ON RECORD4 ,IF ANY ( T 9=M,N *ANGES1 YR #BJJB ,,RRSP DEDUC;N LIMIT MAY AL *ANGE4 ,9 MO/ CASES1 WE W TELL Y AB ANY *ANGE 6YR #BJJB ,,RRSP DEDUC;N LIMIT4 ,IF Y WANT 6CALCULATE YR #BJJB ,,RRSP DEDUC;N LIMIT1 USE ! *>T ON PAGES #AB & #AC4 #DB ,*APT] #B D#AJ ,NOTE ,! MAXIMUM ,,RRSP DEDUC;N LIMIT = #BJJB IS 4#AC1EJJ4 ,H["E1 IF Y DID N USE ALL ( YR ,,RRSP DEDUC;N LIMIT =! YE>S #AIIA 6#BJJA1 Y C C>RY =W>D ! AM.T Y DID N USE 6#BJJB4 ,"!=E1 = #BJJB1 YR ,,RRSP DEDUC;N LIMIT MAY 2 M ?AN 4#AC1EJJ4 ,3TRIBU;NS Y C DEDUCT = #BJJB ,= #BJJB1 Y C DEDUCT 3TRIBU;NS Y MADE 6YR ,,RRSP'S F ,JANU>Y #A1 #AIIA1 6,M>* #A1 #BJJC4 ,Y C DEDUCT ^! 3TRIBU;NS IF Y DID N DEDUCT !M = ANY O!R YE>1 & IF !Y >E N M ?AN YR ,,RRSP DEDUC;N LIMIT = #BJJB4 ,EV5 IF Y C NO L;G] 3TRIBUTE 6YR ,,RRSP'S 9 #BJJB 2C ( YR AGE1 Y C DEDUCT1 UP 6YR ,,RRSP DEDUC;N LIMIT1 ! 3TRIBU;NS MADE 9 A PREVI\S YE> :ILE YR AGE P]MITT$4 #DC ,*APT] #B E#AJ ,NOTE ,Y _C DEDUCT ! 9T]E/ Y PD ON M"OY Y BORR[$ 63TRIBUTE 6AN ,,RRSP4 ,! ,HOME ,BUY]S' ,PLAN 7,,HBP7 & ,LIFEL;G ,LE>N+ ,PLAN 7,,LLP7--,IF Y "PICIPATE 9 ! ,,HBP OR ,,LLP1 Y MAY N 2 A# 6DEDUCT1 = ANY YE>1 ALL OR "P (! 3TRIBU;NS Y MADE 6YR ,,RRSP'S DUR+ ! #HI-"D P]IOD J 2F Y )DREW AN AM.T "U ! ,,HBP OR ,,LLP4 ,6DET]M9E ! "P (! 3TRIBU;NS Y MADE 6YR ,,RRSP'S T Y _C DEDUCT1 SEE ! GUIDE CALL$ ,HOME ,BUY]S' ,PLAN 7,,HBP7 OR ! GUIDE CALL$ ,LIFEL;G ,LE>N+ ,PLAN 7,,LLP71 :I*"E APPLIES4 ,3TRIBUT+ 6YR SP\SE'S OR -MON-LAW "PN]'S ,,RRSP'S ,? SEC;N APPLIES 6Y IF Y 3TRIBUTE 6AN ,,RRSP = YR SP\SE OR -MON-LAW "PN]4 ,G5],Y1 ! TOTAL AM.T Y C DEDUCT ON L9E #BJH ( YR #BJJB RETURN = 3TRIBU;NS Y MAKE 6YR SP\SE'S OR -MON-LAW #DD ,*APT] #B F#AJ "PN]'S ,,RRSP'S & YR ,,RRSP'S _C 2 M ?AN YR #BJJB ,,RRSP DEDUC;N LIMIT4 ,EXAMPLE ,JOEY'S #BJJB ,,RRSP DEDUC;N LIMIT IS 4#I1EJJ4 ,JOEY 3TRIBUTES 4#D1JJJ 6HIS ,,RRSP'S 9 #BJJB1 & 4#F1JJJ 6HIS -MON-LAW "PN] , Y MAKE ! 3TRIBU;N4 ,3TRIBU;NS MADE AF D1?--,NO 3TRIBU;NS C 2 MADE 6A DEC1S$ 9DIVIDUAL'S ,,RRSP'S AF ! DATE ( D1?4 ,H["E1 ! DEC1S$ #DE ,*APT] #B A#AA 9DIVIDUAL'S LEGAL REPRES5TATIVE C MAKE 3TRIBU;NS 6! SURVIV+ SP\SE'S OR -MON-LAW "PN]'S ,,RRSP'S 9 ! YE> ( D1? OR DUR+ ! F/ #FJ "DS AF ! 5D ( T YE>4 ,3TRIBU;NS MADE 6A SP\SE'S OR -MON-LAW "PN]'S ,,RRSP'S C 2 CLAIM$ ON ! DEC1S$ 9DIVIDUAL'S RETURN1 UP 6T 9DIVIDUAL'S ,,RRSP DEDUC;N LIMIT =! YE> ( D1?4 ,EXAMPLE ,DAVE DI$ 9 ,AUGU/ #BJJB4 ,8 #BJJB ,,RRSP DEDUC;N LIMIT IS 4#G1JJJ4 ,2F HE DI$1 ,DAVE DID N 3TRIBUTE 6EI 8 ,,RRSP'S OR 8 WIFE'S ,,RRSP'S = #BJJB4 ,8 WIFE ,PAULA IS #FF YE>S OLD 9 #BJJB4 ,ON ,DAVE'S 2HALF1 8 LEGAL REPRES5TATIVE C 3TRIBUTE UP 64#G1JJJ 6,PAULA'S ,,RRSP'S = #BJJB4 ,! LEGAL REPRES5TATIVE C !N CLAIM AN ,,RRSP DEDUC;N ( UP 64#G1JJJ ON L9E #BJH ( ,DAVE'S #BJJB F9AL RETURN4 #DF ,*APT] #B B#AA ,NOTE ,IF Y 3TRIBUT$ AM.TS 6YR SP\SE'S OR -MON-LAW "PN]'S ,,RRSP'S 9 #BJJJ1 #BJJA1 OR #BJJB1 Y MAY H 69CLUDE 9 YR #BJJB 9COME ALL OR "P (! AM.T YR SP\SE OR -MON-LAW "PN] )DREW 9 #BJJB F 8 OR H] SP\SAL OR -MON-LAW "PN] ,,RRSP'S4 ,= M 9=M,N1 SEE 8,AM.TS F A SP\SAL OR -MON-LAW "PN] ,,RRSP OR ,,RRIF0 ON PAGE #AI4 ,! ,HOME ,BUY]S' ,PLAN 7,,HBP7 & ,LIFEL;G ,LE>N+ ,PLAN 7,,LLP7--,IF YR SP\SE OR -MON-LAW "PN] "PICIPATES 9 ! ,,HBP OR ,,LLP1 Y MAY N 2 A# 6DEDUCT1 = ANY YE>1 ALL OR "P (! 3TRIBU;NS Y MADE 6YR SP\SE'S OR -MON-LAW "PN]'S ,,RRSP'S DUR+ ! #HI-"D P]IOD J 2F YR SP\SE OR -MON-LAW "PN] )DREW AN AM.T "U ! ,,HBP OR ,,LLP4 ,6DET]M9E ! "P (! 3TRIBU;NS Y MADE 6YR SP\SE'S OR -MON-LAW "PN]'S ,,RRSP'S T Y _C DEDUCT1 SEE ! ,HOME ,BUY]S' ,PLAN 7,,HBP7 GUIDE OR ! #DG ,*APT] #B C#AA ,LIFEL;G ,LE>N+ ,PLAN 7,,LLP7 GUIDE1 :I*"E APPLIES4 ,KEEP+ TRACK ( YR ,,RRSP 3TRIBU;NS--,S*$ULE #G ,USE ,S*$ULE #G1 ,,RRSP ,UNUS$ ,3TRIBU;NS1 ,TRANSF]S1 & ,,HBP OR ,,LLP ,ACTIVITIES1 6KEEP TRACK ( YR UNUS$ ,,RRSP 3TRIBU;NS4 ,IF Y MADE 3TRIBU;NS 6YR ,,RRSP'S OR YR SP\SE'S OR -MON-LAW "PN]'S ,,RRSP'S F ,M>* #B1 #BJJB1 6,M>* #A1 #BJJC1 & Y >E N CLAIM+ !M 9 TOTAL ON YR #BJJB RETURN1 ATTA* A -PLET$ ,S*$ULE #G 6YR #BJJB RETURN4 ,IF Y H ALR FIL$ YR RETURN1 -PLETE ,S*$ULE #G & S5D X 6YR TAX C5TRE ) YR ,,RRSP RECEIPTS &A NOTE 9DICAT+ YR "N & SOCIAL 9SUR.E NUMB]4 ,= DETAILS AB H[ & :5 6FILE ,S*$ULE #G1 SEE ! SEC;N CALL$ 8,S*$ULE #G1 ,,RRSP ,UNUS$ ,3TRIBU;NS1 ,TRANSF]S1 & ,,HBP OR ,,LLP ,ACTIVITIES10 9 YR 9COME TAX GUIDE4 #DH ,*APT] #B D#AA ..#BJJA & E>LI] .YE>S--,IF Y MADE 3TRIBU;NS 9 ! F/ #FJ "DS ( #BJJB OR AN E>LI] YE>1 & Y DID N CLAIM !M 9 ! PREVI\S YE>1 Y %D H -PLET$ & FIL$ A ,S*$ULE #G = T PREVI\S YE>4 ,IF Y DID N FILE A ,S*$ULE #G :5 X 0 REQUIR$1 -PLETE "O & SUBMIT X 6YR TAX C5TRE4 ,0DO+ S1 Y W AVOID HAV+ YR DEDUC;N = 3TRIBU;NS MADE 9 ! F/ #FJ "DS (! YE>1 OR 9 AN E>LI] YE>1 REDUC$ OR 4ALL[$4 ,IF Y H N ALR FIL$ YR ,,RRSP RECEIPTS1 SUBMIT !M ) YR ,S*$ULE #G4 ,IF Y DID N RCV A COPY ( ,S*$ULE #G ) YR 9COME TAX PACKAGE1 Y C GET "O F ANY TAX S]VICES (FICE4 ,NOTE ,Y MAY H 6PAY A TAX ON 3TRIBU;NS T Y DID N DEDUCT =! YE> Y 3TRIBUT$ !M OR =! PREVI\S YE>4 ,= M 9=M,N1 SEE 8,TAX ON OV]CONTRIBU;NS0 ON PAGE #AD4 #DI #BJJB ,,RRSP DEDUC;N LIMIT #AB ,! L9E NUMB]S 9 ! BRACKETS REF] 6! L9E NUMB]S ON YR #BJJA RETURN4 ,/EP #A--,CALCULAT+ YR UNUS$ ,,RRSP DEDUC;N ROOM AT ! 5D ( #BJJA 7#A7 ,5T] YR ,,RRSP DEDUC;N LIMIT = #BJJA 99 """""""""""""""""""" 4#---- 7#B7 ,5T] ! TOTAL ( ,,RRSP 3TRIBU;NS Y DEDUCT$ ON L9E #BJH & ,SASKAT*EWAN ,P5.N ,PLAN 3TRIBU;NS Y DEDUCT$ ON L9E #BJI 7D N 9CLUDE AM.TS Y DEDUCT$ = TRANSF]S ( PAY;TS OR B5EFITS 6AN ,,RRSP1 OR =! EXCESS AM.T Y )DREW F YR ,,RRSP'S 9 3NEC;N )! C]TIFIC,N (A PROVI.NAL PA/- S]VICE P5.N ADJU/;T 7,,PSPA7 T Y RECONTRIBUT$ 6? ,,RRSP 9 #BJJA7 """""""""""""""""""""""" 4#---- 7#C7 ,L9E #A .M9US L9E #B4 ,? IS YR UNUS$ ,,RRSP DEDUC;N ROOM AT ! 5D ( #BJJA """""""""""""""""" 4#---- #EJ ,*APT] #B A#AB 99 ,IF Y _H A NET ,,PSPA 9 #BJJA OR A PREVI\S YE> & YR #BJJA ,,RRSP DEDUC;N LIMIT IS 8#J10 L1VE L9ES #A & #B 9 ,/EP #A BLANK & 5T] YR UNUS$ ,,RRSP DEDUC;N ROOM AT ! 5D ( #BJJA ON L9E #C4 ,? AM.T MAY 2 NEGATIVE4 ,/EP #B--,CALCULAT+ YR #BJJA E>N$ 9COME 79CLUDE EA* AM.T ONLY ONCE 9 ? /EP7 9999 9999 ,C]TA9 9COME Y E>N$ 9 #BJJA :ILE Y 7 A NON-RESID5T ( ,CANADA QUALIFIES Z E>N$ 9COME4 ,6F9D \ ! TYPES ( 9COME T QUALIFY1 3TACT ! ,9T]N,NAL ,TAX ,S]VICES ,(FICE AT "O (! FOLL[+ TELEPH"O NUMB]S3 CALLS )9 ! ,OTTAWA >EA 7#FAC7 #IEB-CGDA2 CALLS F O!R >1S 9 ,CANADA OR ! ,U4,S4 79CLUD+ ,ALASKA & ,HAWAII7 #A-HJJ-BFG-EAGG2 CALLS F \TSIDE ,CANADA &! ,U4,S4 7#FAC7 #IEB-CGDA 7CALL COLLECT74 ,= M 9=M,N ON RESID5CY1 GET ,9T]PRET,N #EA ,*APT] #B B#AB ,BULLET9 ,,IT-#BBA1 ,DET]M9,N ( AN ,9DIVIDUAL'S ,RESID;E ,/ATUS4 7#D7 ,TOTAL ( L9ES #AJA & #AJD ON YR RETURN """"""""""""""""" 4#---- 7#E7 ,ROYALTIES =A "W OR 9V5;N T Y AU?OR$ OR 9V5T$ 7L9E #AJD7 """""" 4#---- 7#F7 ,NET RESE>* GRANTS Y RCVD 7L9E #AJD7 """"""""""" 4#---- 7#G7 ,EMPLOYEE PR(IT-%>+ PLAN ALLOC,NS 7L9E #AJD7 """"""""""" 4#---- 7#H7 ,UNEMPLOY;T B5EFIT PLAN PAY;TS 7L9E #AJD7 """""" 4#---- 7#I7 .,ADD L9ES #E 6#H """""""""""""""""""" 4#---- 7#AJ7 ,L9E #D .M9US L9E #I """"""""""""""""" 4#---- #EB ,*APT] #B C#AB 7#AA7 ,ANNUAL UNION1 PROFES.NAL1 OR L DUES 7L9E #BAB7 T RELATE 6! EMPLOY;T E>N+S Y REPORT$ ON L9E #D ABV """""" 4#---- 7#AB7 ,EMPLOY;T EXP5SES 7L9E #BBI7 T RELATE 6! EMPLOY;T E>N+S Y REPORT$ ON L9E #D ABV """"""""""""" 4#---- 7#AC7 ,L9E #AA .PLUS L9E #AB """""""""""""""" 4#---- 7#AD7 ,L9E #AJ .M9US L9E #AC 7IF NEGATIVE1 5T] 8#J07 """"""""""""""""""""""""" 4#---- 7#AE7 ,AM.T F L9E #I ABV """""""" 4#---- 7#AF7 ,NET 9COME F A BUSI;S Y C>RI$ ON AL"O OR Z AN ACTIVE "PN] 7L9ES #ACE 6#ADC74 ,5T] LOSSES ON L9E #BA 2L """""""""" 4#---- #EC ,*APT] #B D#AB 7#AG7 ,4ABIL;Y PAY;TS Y RCVD F ! ,CANADA ,P5.N ,PLAN OR ,QUEBEC ,P5.N ,PLAN 7L9E #AEB7 """""""" 4#---- 7#AH7 ,NET R5TAL 9COME F R1L PROP]TY 7L9E #ABF74 ,5T] LOSSES ON L9E #BC 2L """"""""""""""""" 4#---- 7#AI7 ,! TOTAL TAXA# SUPPORT PAY;TS Y RCVD 9 #BJJA4 ,AL ! SUPPORT PAY;TS Y PREVI\SLY PD & DEDUCT$ =! YE> 9 : Y PD !M B T 7 LAT] REPD 6Y & T Y 9CLUD$ Z 9COME = #BJJA 7L9E #ABH7 """""" 4#---- 7#BJ7 .,ADD L9ES #AD 6#AI """"""" 4#---- 7#BA7 ,CURR5T-YE> LOSS F A BUSI;S Y C>RI$ ON AL"O OR Z AN ACTIVE "PN] 7L9ES #ACE 6#ADC7 """""""" 4#---- 7#BB7 ,AM.T 9CLUD$ ON L9E #AF ABV T REPRES5TS ! TAXA# POR;N ( GA9S ON ! 4POSI;N ( ELIGI# CAPITAL PROP]TY """"""""""""""" 4#---- 7#BC7 ,CURR5T-YE> R5TAL LOSS F R1L PROP]TY 7L9E #ABF7 """""""" 4#---- 7#BD7 ,5T] ! TOTAL DEDUCTI# SUPPORT PAY;TS Y MADE 9 #BJJA1 #ED ,*APT] #B E#AB &! SUPPORT PAY;TS Y RCVD & 9CLUD$ Z 9COME =! YE> 9 : Y RCVD !M T Y LAT] REPD 9 #BJJA OR ! PREVI\S TWO YE>S & DEDUCT$ = #BJJA 7L9E #BBJ7 """""""""""" 4#---- 7#BE7 .,ADD L9ES #BA 6#BD """"""" 4#---- 7#BF7 ,L9E #BJ .M9US L9E #BE4 ,? AM.T IS YR #BJJA E>N$ 9COME """ 4#---- -------------------------------------#AC ,/EP #C--,! #BJJB ,,RRSP DOLL> LIMIT 7#BG7 ,5T] ! AM.T F L9E #BF 4#---- MULTIPLI$ 0#AH@3P """""" 4#---- 7#BH7 ,,RRSP DOLL> LIMIT = #BJJB """"""""""""""""""""""" 4#AC1EJJ 7#BI7 ,5T] ! AM.T F L9E #BG OR #BH1 .:I*"E .IS .LESS """"""""" 4#---- ,/EP #D--,YR #BJJA P5.N ADJU/;T 7,,PA7 7#CJ7 ,5T] YR #BJJA ,,PA 7! TOTAL ( BOX #EB ( YR #BJJA ,T#D SLIPS #EE ,*APT] #B A#AC & BOX #CD ( YR #BJJA ,T#D;,A SLIPS7 999999 """"""""""""""""" 4#---- 7#CA7 ,L9E #BI .M9US L9E #CJ 7IF NEGATIVE1 5T] 8#J07 """"""""""" 4#---- 999999 ,IF Y >E A 83NECT$ P]SON0 Y MAY H 65T] AN AM.T ON L9E #CJ 9 A4I;N 6AM.TS F YR ,T#D OR ,T#D;,A SLIPS4 ,IF ? APPLIES 6Y1 YR EMPLOY] W GIVE Y A ,=M ,T#AJJG1 ,3NECT$ ,P]SON ,9=M,N ,RETURN4 ,= M 9=M,N ON 3NECT$ P]SONS1 GET ,9T]PRET,N ,BULLET9 ,,IT-#ABD1 ,3TRIBU;NS 6,REGI/]$ ,RETIRE;T ,SAV+S ,PLANS4 ,IF Y "PICIPATE 9 A =EIGN PLAN & YR EMPLOY] DOES N C>RY ON A BUSI;S 9 ,CANADA1 Y MAY H 65T] AN AM.T ON L9E #CJ 9 A4I;N 6AM.TS F YR ,T#D OR ,T#D;,A SLIPS4 ,6DET]M9E ! AM.T Y H 65T]1 3TACT YR TAX S]VICES (FICE4 #EF ,*APT] #B B#AC ,/EP #E--,YR #BJJB P5.N ADJU/;T REV]SAL 7,,PAR7 7#CB7 ,5T] YR ,,PAR 7! TOTAL ( BOX #B ( YR #BJJB ,T#AJ SLIPS7 4#---- 7#CC7 ,L9E #CA .PLUS L9E #CB """" 4#---- ,/EP #F--,YR #BJJB NET PA/- S]VICE P5.N ADJU/;T 7,,PSPA7 7#CD7 ,5T] YR EXEMPT ,,PSPA = #BJJA 7,! TOTAL F BOX #B ( YR ,T#BAE SLIPS7 """"""""""""""""" 4#---- 7#CE7 ,5T] YR C]TIFI$ ,,PSPA = #BJJB 7L9E ;,A 9 ,"P #C ( ,=M ,T#AJJD1 ,APPLY+ =! ,C]TIFIC,N (A ,PROVI.NAL ,,PSPA7 """"""""" 4#---- 7#CF7 ,L9E #CD .M9US L9E #CE4 """ 4#---- 7#CG7 ,5T] YR QUALIFY+ )DRAWALS = #BJJB 7,"P #C ( ,=M ,T#AJJF1 ,DESIGNAT+ AN ,,RRSP ,)DRAWAL Z A ,QUALIFY+ ,)DRAWAL7 """"""""" 4#---- 7#CH7 ,L9E #CF .M9US L9E #CG1 ,? AM.T IS YR #BJJB NET ,,PSPA 7? AM.T C 2 NEGATIVE7 """""""""""" 4#---- #EG ,*APT] #B C#AC ,/EP #G--,YR #BJJB ,,RRSP DEDUC;N LIMIT 7#CI7 ,5T] YR #BJJA UNUS$ ,,RRSP DEDUC;N ROOM F L9E #C 9 ,/EP #A 4#---- 7#DJ7 ,5T] ! AM.T F L9E #CC """"" 4#---- 7#DA7 ,L9E #CI .PLUS L9E #DJ """" 4#---- 7#DB7 ,5T] YR #BJJB NET ,,PSPA F L9E #CH """"""""""""""""""""""" 4#---- 7#DC7 ,L9E #DA .M9US L9E #DB4 ,? AM.T IS YR #BJJB ,,RRSP DEDUC;N LIMIT 7IF NEGATIVE1 5T] 8#J07 4#---- ,/EP #H--,YR #BJJB UNUS$ ,,RRSP DEDUC;N ROOM 7#DD7 ,5T] ! AM.T F L9E #DA """"" 4#---- 7#DE7 ,5T] ! AM.T F L9E #DB 7? AM.T C 2 NEGATIVE7 """""""""""" 4#---- 7#DF7 ,L9E #DD .M9US L9E #DE 7? AM.T C 2 NEGATIVE7 """""""""""" 4#---- 7#DG7 ,5T] ! AM.T ( ,,RRSP 3TRIBU;NS Y DEDUCT ON L9E #BJH ( YR #BJJB RETURN 7_C 2 M ?AN ! AM.T ON L9E #DC74 ,D N 9CLUDE AM.TS T Y DEDUCT = TRANSF]S ( #EH ,*APT] #B D#AC PAY;TS OR B5EFITS 6AN ,,RRSP1 OR =! EXCESS AM.T T Y )DREW F YR ,,RRSP'S 9 3NEC;N )! C]TIFIC,N (A PROVI.NAL ,,PSPA T Y RECONTRIBUT$ 6? ,,RRSP 9 #BJJB 99999999 """""""""""""""" 4#---- 99999999 ,IF Y 3TRIBUT$ 6! ,SASKAT*EWAN ,P5.N ,PLAN DUR+ #BJJB1 9CLUDE ! AM.T Y DEDUCT ON L9E #BJI ( YR #BJJB RETURN ON L9E #DG ( ? *>T4 7#DH7 ,L9E #DF .M9US L9E #DG4 ,? AM.T IS YR #BJJB UNUS$ ,,RRSP DEDUC;N ROOM T Y C C>RY =W>D 6#BJJC 7? AM.T C 2 NEGATIVE7 "" 4#---- -------------------------------------#AD ,UNUS$ ,,RRSP 3TRIBU;NS ,? SEC;N APPLIES 6Y IF Y DID N USE ALL YR ,,RRSP 3TRIBU;NS Z A DEDUC;N 9 ! YE> Y MADE !M OR 9 ! PREC$+ YE>4 ,X DOES N APPLY 63TRIBU;NS T 7 REPAY;TS "U ! ,HOME ,BUY]S' ,PLAN OR ! ,LIFEL;G ,LE>N+ #EI ,*APT] #B A#AD ,PLAN4 ,YR UNUS$ ,,RRSP 3TRIBU;NS F PREVI\S YE>S W 2 PROVID$ ON YR ,,RRSP ,DEDUC;N ,LIMIT ,/ATE;T %[N ON YR LATE/ ,NOTICE ( ,ASSESS;T OR ,NOTICE ( ,REASSESS;T4 ,6REPORT NEW UNUS$ 3TRIBU;NS1 Y H 6FILE ,S*$ULE #G1 ,,RRSP ,UNUS$ ,3TRIBU;NS1 ,TRANSF]S1 & ,,HBP OR ,,LLP ,ACTIVITIES1 ) YR RETURN4 ,= M 9=M,N1 SEE 8,KEEP+ TRACK ( YR ,,RRSP 3TRIBU;NS--,S*$ULE #G0 ON PAGE #AA4 ,IF Y DID N DEDUCT ALL ! 3TRIBU;NS Y MADE 6YR ,,RRSP'S OR YR SP\SE'S OR -MON-LAW "PN]'S ,,RRSP'S 9 #AIIA & LAT] YE>S1 Y H TWO OP;NS3 ! UNUS$ 3TRIBU;NS C 2 LEFT 9 ! PLAN1 OR !Y C 2 )DRAWN4 ,9 EI CASE1 A TAX MAY APPLY 6! UNUS$ 3TRIBU;NS4 ,= M 9=M,N1 SEE 8,TAX ON OV]CONTRIBU;NS0 ON ? PAGE4 ,)DRAW+ ! UNUS$ 3TRIBU;NS ,IF ! UNUS$ 3TRIBU;NS >E )DRAWN1 Y H 69CLUDE !M Z 9COME ON YR RETURN4 ,H["E1 Y MAY 2 A# 6DEDUCT AN AM.T EQUAL #FJ ,*APT] #B B#AD 6! )DRAWN 3TRIBU;NS T Y 9CLUDE 9 YR 9COME1 IF Y OR YR SP\SE OR -MON-LAW "PN] RCVD ! UNUS$ ,,RRSP 3TRIBU;NS F AN ,,RRSP OR ,,RRIF3 --IN ! YE> Y 3TRIBUT$ !M2 --IN ! FOLL[+ YE>2 OR --IN ! YE> T Y 7 S5T A ,NOTICE ( ,ASSESS;T OR ,NOTICE ( ,REASSESS;T =! YE> Y 3TRIBUT$ !M1 OR 9 ! FOLL[+ YE>4 ,Y C DEDUCT ! AM.T IF Y MEET ALL (! FOLL[+ 3DI;NS3 --,Y H N DEDUCT$1 = ANY YE>1 ! UNUS$ 3TRIBU;NS T Y MADE 6YR ,,RRSP'S OR 6YR SP\SE'S OR -MON-LAW "PN]'S ,,RRSP'S4 --,Y H N DESIGNAT$ ! )DRAWAL (! UNUS$ ,,RRSP 3TRIBU;NS Z A QUALIFY+ )DRAWAL 6H YR ,,PSPA C]TIFI$4 --,NO "P (! )DRAWN 3TRIBU;NS 0 A LUMP-SUM PAY;T F AN ,,RPP1 OR C]TA9 ,,DPSP AM.TS T Y TRANSF]R$ DIRECTLY 6AN ,,RRSP4 ,= M #FA ,*APT] #B C#AD 9=M,N1 SEE 8,DIRECT TRANSF] ( AN EXCESS ,,RPP LUMP-SUM PAY;T0 ON PAGE #BD4 --,NO "P (! )DRAWN 3TRIBU;NS 0 A LUMP-SUM PAY;T F ! ,SASKAT*EWAN ,P5.N ,PLAN T Y TRANSF]R$ DIRECTLY 6AN ,,RRSP4 ,9 A4I;N1 X HAS 6BE R1SONA# = U 63SID] T "O (! FOLL[+ APPLIES3 --,Y R1SONABLY EXPECT$ Y CD FULLY DEDUCT ! ,,RRSP 3TRIBU;NS =! YE> Y 3TRIBUT$ !M OR =! YE> 2F4 --,Y DID N MAKE ! UNUS$ ,,RRSP 3TRIBU;NS 9T5D+ 6LAT] )DRAW !M & DEDUCT AN (FSETT+ AM.T4 ,NOTE ,IF Y OR YR SP\SE OR -MON-LAW "PN] RCVS A PAY;T = UNUS$ ,,RRSP 3TRIBU;NS Y MADE & Y DEDUCT AN AM.T "U ! ABV RULES1 WE D N 3SID] ! UNUS$ ,,RRSP 3TRIBU;NS 6BE ,,RRSP 3TRIBU;NS AF Y OR YR SP\SE OR -MON-LAW "PN] RCVS ! #FB ,*APT] #B D#AD PAY;T4 ,ACLY1 Y _C DEDUCT ! AM.T = ANY YE>4 ,)DRAWAL MADE US+ ,=M ,T#CJAB;,A1 ,TAX ,DEDUC;N ,WAIV] ON ! ,REFUND ( ,YR ,UNUS$ ,,RRSP ,3TRIBU;NS ,MADE 9 #---- --,IF Y MEET ALL (! PREC$+ 3DI;NS & H N ALR )DRAWN ! UNUS$ 3TRIBU;NS MADE 9 #AIIA & LAT] YE>S1 Y C )DRAW !M )\T HAV+ TAX )HELD4 ,6D ?1 -PLETE ,=M ,T#CJAB;,A4 ,? =M _C 2 US$ 6)DRAW UNUS$ ,,RRSP 3TRIBU;NS T 7 TRANSF]R$ 6A ,,RRIF4 ,6MAKE A )DRAWAL F A ,,RRIF1 SEE 8,)DRAWAL MADE )\T ,=M ,T#CJAB;,A0 ON ? PAGE4 ,IF ! UNUS$ ,,RRSP 3TRIBU;NS >E )DRAWN BAS$ ON A ,=M ,T#CJAB;,A WE APPROV$1 D ! FOLL[+3 --,ATTA* A COPY ( T =M &! RELAT$ ,T#D;,,RSP SLIP 6YR RETURN4 --,REPORT ! AM.T %[N 9 BOX #BJ ( YR OR YR SP\SE'S OR -MON-LAW "PN]'S #BJJB ,T#D;,,RSP SLIP ON L9E #ABI ( YR RETURN4 ,= M 9=M,N1 SEE #FC ,*APT] #B E#AD 8,CALCULAT+ ! 9COME Y & YR SP\SE OR -MON-LAW "PN] H 6REPORT0 ON PAGE #BJ4 --,DEDUCT AN AM.T ON L9E #BCB ( YR RETURN EQUAL 6! UNUS$ 3TRIBU;NS )DRAWN4 ,)DRAWAL MADE )\T ,=M ,T#CJAB;,A--,IF Y )DRAW UNUS$ ,,RRSP 3TRIBU;NS )\T ,=M ,T#CJAB;,A1 ! ISSU] (! PLAN HAS 6)HOLD TAX4 ,! AM.T Y )DRAW %D 2 REPORT$ ON L9E #ABI ( YR TAX RETURN IF X APPE>S 9 BOX #BB (! ,T#D;,,RSP SLIP1 & ON L9E #AAE IF X APPE>S 9 BOX #AF (! ,T#D;,,RIF SLIP4 ,9 EI CASE1 CLAIM ! TAX ! ISSU] )HELD ON L9E #DCG ( YR RETURN4 ,-PLETE ,=M ,T#GDF1 ,CALCULAT+ ,YR ,DEDUC;N = ,REFUND ( ,UNUS$ ,,RRSP ,3TRIBU;NS1 6CALCULATE ! AM.T Y C DEDUCT =! )DRAWAL4 ,TAX ON OV]CONTRIBU;NS ,G5],Y1 Y H OV]CONTRIBUT$ 6,,RRSP'S "U : Y OR YR SP\SE OR -MON-LAW "PN] IS ! ANNUITANT IF YR UNUS$ 3TRIBU;NS >E #FD ,*APT] #B F#AD M ?AN YR ,,RRSP DEDUC;N LIMIT %[N ON YR LATE/ ,NOTICE ( ,ASSESS;T OR ,NOTICE ( ,REASSESS;T .PLUS 4#B1JJJ4 ,A TAX ( #A@3P-P]-MON? MAY APPLY 6C]TA9 OV]CONTRIBU;NS Y MADE 9 #AIIA & LAT] YE>S1 T >E LEFT 9 ! PLAN4 ,H["E1 IF YR UNUS$ 3TRIBU;NS RESULT$ F M&ATORY GR\P ,,RRSP 3TRIBU;NS OR F 3TRIBU;NS T Y MADE 2F ,FEBRU>Y #BG1 #AIIE1 Y MAY N H 6PAY ? #A@3P TAX ON ALL YR UNUS$ 3TRIBU;NS4 ,FOLL[ ! SIX-/EP PROCESS DESCRIB$ 9 ! *>T ON PAGE #AE 6DET]M9E IF Y H 6-PLETE A ,T#A-;,,OVP1 #BJJB ,9DIVIDUAL ,9COME ,TAX ,RETURN = ,,RRSP ,EXCESS ,3TRIBU;NS1 : IS ! =M US$ 6CALCULATE ! AM.T SUBJECT 6TAX &! TAX PAYA#4 ,IF Y DET]M9E T Y H 6PAY ? TAX ( #A@3P1 Y H 6PAY X NO LAT] ?AN #IJ "DS AF ! 5D (! YE> 9 : ! UNUS$ 3TRIBU;NS EXI/4 -------------------------------------#AE ,ATTA* YR PAY;T 6! -PLET$ ,T#A-;,,OVP & SUBMIT X 6YR TAX C5TRE4 ,IF Y D N PAY YR TAX 0! D1DL9E1 Y MAY AL H 6PAY >RE>S 9T]E/ ON ANY UNPD AM.T4 #FE ,D Y H 6-PLETE A #BJJB A#AE ,T#A-;,,OVP RETURN8 --,IF Y FOLL[ ! *>T 2L & >RIVE AT A PO9T ": WE SAY1 8,Y D N H 6-PLETE A #BJJA ,T#A-;,,OVP0 Y >E N SUBJECT 6! #A@3P-P]-MON? TAX4,Y\ D N H 6G ANY FUR!R 9 ! *>T4 --,IF YR #BJJB ,,RRSP DEDUC;N LIMIT 9CLUDES A NET ,,PSPA = #BJJB1 -PLETE A #BJJB ,T#A-;,,OVP RETURN 6DETRM9E IF Y >E SUBJECT 6! #A@3P- P]-MON? TAX4 ,IF Y >E N SUBJECT 6? TAX = #BJJB1 Y MAY 2 SUBJECT 6X = #BJJC4 ,TRANSCRIB]'S NOTE3 7,! FOLL[+ 0 SET-UP 9 A COLUMN> =MAT47 ,SITU,N ,/EP #A--,DOES "O ( ^! SITU,NS APPLY 6Y8 --,Y 3TRIBUT$ AM.TS 6YR ,,RRSP'S OR YR SP\SE'S OR -MON-LAW "PN]'S ,,RRSP'S F ,JANU>Y #A1 #FF ,*APT] #B B#AE #AIIA1 6,DECEMB] #CA1 #BJJB1 T Y DID N & W N DEDUCT ON YR #BJJB OR E>LI] YE> RETURNS4 --,A GIFT 0 DONAT$ 6YR ,,RRSP'S F ,JANU>Y #A1 #AIIA1 6,DECEMB] #CA1 #BJJB4 ,A GIFT IS ANY AM.T T "S"O O!R ?AN Y OR YR SP\SE OR -MON-LAW "PN] 3TRIBUT$ 6YR ,,RRSP'S4 ,AC;N --,IF "O ( ^! SITU,NS APPLIES 6Y1 G 6,/EP #B4 --,IF NEI ( ^! SITU,NS APPLY 6Y1 Y D N H 6-PLETE A #BJJB ,T#A-;,,OVP4 ,SITU,N ,/EP #B--,IS YR #BJJB ,,RRSP DEDUC;N LIMIT F YR LATE/ ,NOTICE ( ,ASSESS;T OR ,NOTICE ( ,REASSESS;T M ?AN ! TOTAL ( YR UNUS$ ,,RRSP 3TRIBU;NS 79CLUD+ GIFTS7 MADE F ,JANU>Y #A1 #AIIA1 6,DECEMB] #CA1 #BJJA1 .PLUS ! TOTAL ( ANY ,,RRSP 3TRIBU;NS 79CLUD+ GIFTS7 MADE DUR+ #BJJB8 #FG ,*APT] #B C#AE ,AC;N --,IF Y ANSW] NO1 G 6,/EP #C4 --,IF Y ANSW] YES1 Y D N H 6-PLETE A #BJJB ,T#A-;,,OVP4 ,SITU,N ,/EP #C--,W]E Y "Y] ?AN #AH YE>S OLD AT ANY "T 9 #BJJB8 ,AC;N --,IF Y ANSW] NO1 G 6,/EP #D4 --,IF Y ANSW] YES1 Y MAY 2 SUBJECT 6TAX ON YR UNUS$ ,,RRSP 3TRIBU;NS4 ,-PLETE A #BJJB ,T#A-;,,OVP 6DET]M9E ! AM.T ( ? TAX4 ,SITU,N ,/EP #D--,>E YR UNUS$ ,,RRSP 3TRIBU;NS 79CLUD+ GIFTS7 MADE F ,JANU>Y #A1 #AIIA1 6,DECEMB] #CA1 #BJJB1 .LESS ?AN ! TOTAL ( YR #BJJB ,,RRSP DEDUC;N LIMIT F YR LATE/ ,NOTICE ( ,ASSESS;T OR ,NOTICE ( ,REASSESS;T .PLUS 4#B1JJJ8 #FH ,*APT] #B D#AE ,AC;N --,IF Y ANSW] NO1 G 6,/EP #E4 --,IF Y ANSW] YES1 Y D N H 6-PLETE A #BJJB ,T#A-;,,OVP4 ,SITU,N ,/EP #E--,D ANY ( ^! SITU,NS APPLY 6Y8 --,AT ! 5D ( #BJJB1 ALL ( YR UNUS$ ,,RRSP 3TRIBU;NS 79CLUD+ GIFTS7 7 MADE 2F ,FEBRU>Y #BG1 #AIIE4 --,ALL ( YR UNUS$ ,,RRSP 3TRIBU;NS 79CLUD+ GIFTS7 7 MADE F ,JANU>Y #A1 #AIIA1 6,FEBRU>Y #BF1 #AIIE1 & _! TOTAL 0 4#H1JJJ OR LESS4 --,Y DID N 3TRIBUTE 6AN ,,RRSP F ,FEBRU>Y #BG1 #AIIE1 6,DECEMB] #CA1 #BJJB4 ,AC;N --,IF .ALL ( ^! SITU,NS APPLY 6Y1 Y D N H 6-PLETE A #BJJB ,T#A-;,,OVP4 --,IF ."O ( ^! SITU,NS .DOES .N APPLY 6Y1 G 6,/EP #F4 #FI ,*APT] #B E#AE ,SITUT,N ,/EP #F--,W]E ALL ! UNUS$ 3TRIBU;NS M&ATORY 3TRIBU;NS Z A RESULT ( YR "PICIP,N 9 A GR\P ,,RRSP8 ,AC;N --,IF Y ANSW] YES1 Y D N H 6-PLETE A #BJJB ,T#A-;,,OVP4 --,IF Y ANSW] NO1 Y MAY 2 SUBJECT 6TAX ON YR UNUS$ ,,RRSP 3TRIBU;NS4 ,-PLETE A #BJJB ,T#A-;,,OVP 6DET]M9E ! AM.T ( ? TAX4 #GJ ,*APT] #C--,,RRIF F#AE ,3TRIBU;NS ,? *APT] PROVIDES G5]AL 9=M,N AB ,,RRIF'S & LI/S ! TYPES ( PAY;TS Y C 3TRIBUTE 6YR ,,RRIF4 ,USU,Y1 Y C ONLY 3TRIBUTE 6YR ,,RRIF 0DIRECTLY TRANSF]R+ C]TA9 TYPES ( PAY;TS Y RCV OR >E 3SID]$ 6H RCVD4 ,Y C H M ?AN "O ,,RRIF & Y C H SELF- DIRECT$ ,,RRIF'S4 ,! RULES T APPLY 6SELF-DIRECT$ ,,RRIF'S >E G5],Y ! SAME Z ^? = ,,RRSP'S4 ,= M 9=M,N1 SEE 8,SELF- DIRECT$ ,,RRSP'S0 ON PAGE #I4 ,PROP]TY F AN ,,RRSP ,Y C 3TRIBUTE 6YR ,,RRIF 0HAV+ PROP]TY TRANSF]R$ DIRECTLY F3 --YR UNMATUR$ ,,RRSP2 --YR MATUR$ ,,RRSP1 9CLUD+ A DIRECT TRANSF] (A -MUT,N PAY;T F YR ,,RRSP ANNU;Y2 OR --AN UNMATUR$ ,,RRSP "U : YR CURR5T OR =M] SP\SE OR -MON-LAW #GA ,*AP] #C #AF "PN] IS ! ANNUITANT1 IF Y & YR CURR5T OR =M] SP\SE OR -MON-LAW "PN] 7 LIV+ SEP>ATE & A"P AT ! "T (! TRANSF] & IF ! TRANSF] IS MADE3 --"U A DECREE1 ORD]1 OR JUDG;T (A C\RT1 OR "U A WRITT5 SEP>,N AGREE;T2 & --6SETTLE "RS >IS+ \ ( YR REL,N%IP ON OR AF ! BR1KD[N ( YR REL,N%IP4 ,9 A4I;N1 Y C 3TRIBUTE 6YR ,,RRIF ANY AM.TS Y RCV OR >E 3SID]$ 6H RCVD F ! DEC1S$ ANNUITANT'S ,,RRSP'S 9 ! FOLL[+ SITU,NS3 --,! ANNUITANT "U AN ,,RRSP DIES &1 AT ! "T ( D1?1 Y 7 ! DEC1S$ ANNUITANT'S SP\SE OR -MON-LAW "PN]4 --,Y 7 A F9ANCI,Y DEP5D5T * OR GR&*ILD (! DEC1S$ ANNUITANT :O DEP5D$ ON ! ANNUITANT 2C (A PHYSICAL OR M5TAL 9FIRM;Y4 ,= D1?S T O3URR$ 2F #AIII1 Y W 2 A# 63TRIBUTE ! AM.TS 6YR ,,RRIF ONLY IF "! 0 NO SP\SE OR -MON-LAW #GB ,*AP] #C A#AF "PN] AT ! "T ( D1?4 ,= M DETAILS1 SEE ,9=M,N ,%EET ,,RC#DAGG1 ,D1? ( AN ,,RRSP ,ANNUITANT1 OR ,=M ,T#BJAI1 ,D1? ( AN ,,RRSP ,ANNUITANT--,REFUND ( ,PREMIUMS4 ,,RPP PAY;TS ,Y C 3TRIBUTE 6YR ,,RRIF 0DIRECTLY TRANSF]R+ A LUMP-SUM PAY;T F3 --AN ,,RPP "U : Y >E A MEMB]1 IF Y >E 5TITL$ 6RCV ! LUMP SUM2 --AN ,,RPP "U : YR CURR5T OR =M] SP\SE OR -MON-LAW "PN] 0 ! MEMB]1 IF Y >E 5TITL$ 6RCV ! LUMP SUM 2C YR CURR5T OR =M] SP\SE OR -MON-LAW "PN] DI$2 OR --AN ,,RPP "U : YR CURR5T OR =M] SP\SE OR -MON-LAW "PN] IS A MEMB]1 IF Y >E 5TITL$ 6RCV ! LUMP SUM3 --"U A DECREE1 ORD]1 OR JUDG;T (A C\RT1 OR "U A WRITT5 SEP>,N AGREE;T2 & #GC ,*APT] #C B#AF --6SETTLE "RS >IS+ \ ( YR REL,N%IP ON OR AF ! BR1KD[N ( YR REL,N%IP4 ,NOTE ,9 "S CASES1 ! ,9COME ,TAX ,ACT LIMITS H[ M* C 2 TRANSF]R$ )\T TAX 3SEQU;ES4 ,= M 9=M,N1 SEE 8,DIRECT TRANSF] ( AN EXCESS ,,RPP LUMP-SUM PAY;T0 ON PAGE #BD4 ,PROP]TY F ANO!R ,,RRIF ,Y C 3TRIBUTE 6YR ,,RRIF 0DIRECTLY TRANSF]R+ PROP]TY F3 --ANO!R ,,RRIF "U : Y >E ! ANNUITANT2 OR --A ,,RRIF "U : YR CURR5T OR =M] SP\SE OR -MON-LAW "PN] IS ! ANNUITANT1 IF ! TRANSF] IS MADE3 --"U A DECREE1 ORD]1 OR JUDG;T (A C\RT1 OR "U A WRITT5 SEP>,N AGREE;T2 & #GD ,*APT] #C C#AF --6SETTLE "RS >IS+ \ ( YR REL,N%IP ON OR AF ! BR1KD[N ( YR REL,N%IP4 ,9 A4I;N1 Y C 3TRIBUTE 6YR ,,RRIF ANY AM.TS Y RCV OR >E 3SID]$ 6H RCVD F ! DEC1S$ ANNUITANT'S ,,RRIF 9 ! FOLL[+ SITU,NS3 --,! ANNUITANT "U A ,,RRIF DIES &1 AT ! "T ( D1?1 Y 7 ! DEC1S$ ANNUITANT'S SP\SE OR -MON-LAW "PN]4 --,Y 7 A F9ANCI,Y DEP5D5T * OR GR&*ILD (! DEC1S$ ANNUITANT :O DEP5D$ ON ! ANNUITANT 2C (A PHYSICAL OR M5TAL 9FIRM;Y4 ,= D1?S T O3URR$ 2F #AIII1 Y W 2 A# 63TRIBUTE ! AM.TS 6YR ,,RRIF ONLY IF "! 0 NO SP\SE OR -MON-LAW "PN] AT ! "T ( D1?4 ,= M DETAILS1 SEE ,9=M,N ,%EET ,,RC#DAGH1 ,D1? (A ,,RRIF ,ANNUITANT1 OR ,=M ,T#AJIJ1 ,D1? (A ,,RRIF ,ANNUITANT-- ,DESIGNAT$ ,B5EFIT4 #GE ,SASKAT*EWAN ,P5.N ,PLAN D#AF 7,,SPP7 PAY;TS ,IF Y >E A MEMB] (! ,,SPP1 Y C 3TRIBUTE 6YR ,,RRIF 0DIRECTLY TRANSF]R+ A LUMP-SUM PAY;T F ! ,,SPP4 ,Y C AL TRANSF] A LUMP-SUM PAY;T F ! ,,SPP IF Y >E 5TITL$ 6X 2C YR CURR5T OR =M] SP\SE OR -MON-LAW "PN] 0 A MEMB] (! ,,SPP1 & "O (! FOLL[+ SITU,NS APPLIES3 --,YR CURR5T OR =M] SP\SE OR -MON-LAW "PN] HAS DI$4 --,Y & YR CURR5T OR =M] SP\SE OR -MON-LAW "PN] >E LIV+ SEP>ATE & A"P AT ! "T (! TRANSF] & Y >E 5TITL$ 6RCV ! LUMP SUM3 --"U A DECREE1 ORD]1 OR JUDG;T (A C\RT1 OR "U A WRITT5 SEP>,N AGREE;T2 & --6SETTLE "RS >IS+ \ ( YR REL,N%IP ON OR AF ! BR1KD[N ( YR REL,N%IP4 ,= M 9=M,N ON TRANSF]S1 SEE ,*APT] #E1 8,TRANSF]S 6,REGI/]$ ,PLANS OR ,FUNDS & ,ANNUITIES10 ON PAGE #BA4 #GF ,*APT] #D--,PAY;TS ,F AN E#AF ,,RRSP OR A ,,RRIF ,IF Y H AN ,,RRSP OR A ,,RRIF1 Y G5],Y H A C]TA9 AM.T ( FLEXIBIL;Y ON ! TYPES ( PAY;TS Y C RCV F ^! PLANS4 ,G5],Y1 AN ,,RRSP M/ MATURE 0! LA/ "D (! YE> 9 : Y TURN #FI4 ,^U MATUR;Y1 ! FUNDS M/ EI 2 )DRAWN1 TRANSF]R$ 6A ,,RRIF1 OR US$ 6PUR*ASE AN ANNU;Y4 ,NO TAX IS )HELD ON AM.TS TRANSF]R$ 6A ,,RRIF OR US$ 6PUR*ASE AN ANNU;Y4 ,H["E1 IF FUNDS >E )DRAWN F YR ,,RRSP'S1 TAX W 2 )HELD &! AM.T )DRAWN HAS 6BE 9CLUD$ 9 YR 9COME =! YE> 9 : X IS )DRAWN4 ,! FOLL[+ *>TS 3TA9 9=M,N ON AM.TS Y C RCV OR T WE 3SID] Y 6RCV F YR ,,RRSP'S OR ,,RRIF'S1 OR F A DEC1S$ 9DIVIDUAL'S ,,RRSP'S OR ,,RRIF'S4 ,? *APT] AL PROVIDES 9=M,N ON SP\SAL OR -MON-LAW "PN] ,,RRSP'S & ,,RRIF'S4 #GG ,*>T #A--,AM.TS F YR ,,RRSP #AG OR ,,RRIF --,REPORT YR ,,RRSP 9COME ON L9E #ABI ( YR RETURN & ANY TAX DEDUCT$ 7BOX #CJ (! ,T#D;,,RSP SLIP7 ON L9E #DCG ( YR RETURN4 --,REPORT YR ,,RRIF 9COME ON L9E #AAE ( YR RETURN IF Y 7 #FE OR OLD] ON ,DECEMB] #CA1 #BJJB4 ,9 ALL O!R CASES1 REPORT YR ,,RRIF 9COME ON L9E #ACJ4 ,= M 9=M,N1 SEE L9E #AAE 9 YR 9COME TAX GUIDE4 ,9 ALL CASES1 CLAIM ANY TAX DEDUCT$ 7BOX #BH (! ,T#D;,,RIF SLIP7 ON L9E #DCG ( YR RETURN4 ,TRANSCRIB]'S NOTE3 7,! *>T 0 SET-UP 9 ?REE COLUMNS4 ,COLUMN #A3 ,DESCRIP;N ( AM.T ,COLUMN #B3 ,9=M,N SLIP & BOX NUMB] ,COLUMN #C3 ,W TAX 2 )HELD87 #GH ,*APT] #D A#AG ,DESCRIP;N3 ,)DRAWAL F AN ,,RRSP--,Y C )DRAW AM.TS F YR ,,RRSP 2F X />TS 6PAY Y A RETIRE;T 9COME4 ,SEE ,NOTE #A 2L4 ,9=M,N SLIP3 ,T#D;,,RSP--,BOX #BB ,W TAX 2 )HELD3 ,YES ,Y C )DRAW UNUS$ 3TRIBU;NS Y MADE 6AN ,,RRSP BAS$ ON AN APPROV$ ,=M ,T#CJAB;,A1 ,TAX ,DEDUC;N ,WAIV] ON ! ,REFUND ( ,YR ,UNUS$ ,,RRSP ,3TRIBU;NS ,MADE 9 #----4 ,IF Y TRANSF]R$ ! UNUS$ 3TRIBU;NS 6YR ,,RRIF1 SEE ,NOTE #B 2L4 ,9=MAT9 SLIP3 ,T#D;,,RSP--,BOX #BJ ,W TAX 2 )HELD3 ,NO ,DESCRIP;N3 ,ANNU;Y PAY;TS F AN ,,RRSP-- ,:5 AN ,,RRSP MATURES1 Y C DRAW AN ANNU;Y F T ,,RRSP4 ,Y H 69CLUDE ! PAY;TS 9 YR 9COME4 ,IF Y RCV ! ANNU;Y PAY;TS 2C YR SP\SE OR -MON-LAW "PN] DI$1 OR IF Y 7 #FE OR OLD] ON ,DECEMB] #CA1 #BJJB1 ! PAY;TS QUALIFY =! P5.N 9COME AM.T4 ,9 A4I;N 6RCVG A #GI ,*APT] #D B#AG RETIRE;T 9COME \ ( YR ,,RRSP1 Y C AL *OOSE 6TRANSF] ! PROP]TY 6A ,,RRIF OR 6BUY YRF AN ELIGI# ANNU;Y4 ,! VALUE ( ALL ! PROP]TY ! PLAN HOLDS IS 9CLUD$ 9 YR 9COME1 UN.S Y DRAW AN ANNU;Y F ! MATUR$ ,,RRSP1 USE ! ,,RRSP 6BUY YRF AN ELIGI# ANNU;Y1 OR TRANSF] ! FUNDS 6A ,,RRIF4 ,= M 9=M,N AB ! P5.N 9COME AM.T1 SEE L9E #CAD 9 YR 9COME TAX GUIDE4 ,9=M,N SLIP3 ,T#D;,,RSP--,BOX #AF ,W TAX 2 )HELD3 ,NO ,DESCRIP;N3 ,-MUT,N PAY;TS F AN ,,RRSP-- ,A -MUT,N PAY;T IS A FIX$ OR S+LE LUMP-SUM PAY;T F YR ,,RRSP ANNU;Y T IS EQUAL 6! CURR5T VALUE ( ALL OR "P ( YR FUTURE ANNU;Y PAY;TS F ! PLAN4 ,SEE ,NOTE #A 2L4 ,9=M,N SLIP3 ,T#D;,,RSP--,BOX #BB ,W TAX 2 )HELD3 ,YES ,DESCRIP;N3 ,M9IMUM AM.T F A ,,RRIF-- ,/>T+ 9 ! YE> AF ! YE> Y E/ABLI% #HJ ,*APT] #D C#AG A ,,RRIF1 Y H 6BE PD A YE>LY M9IMUM AM.T4 ,! PAY\T P]IOD "U YR ,,RRIF IS = YR 5TIRE LIFE4 ,YR C>RI] CALCULATES ! M9IMUM AM.T BAS$ ON YR AGE AT ! 2G9N+ ( EA* YE>4 ,H["E1 Y C ELECT 6H ! PAY;T BAS$ ON YR SP\SE'S OR -MON-LAW "PN]'S AGE4 ,Y D N H 6-PLETE A =M 6MAKE ? ELEC;N4 ,9/1D1 :5 Y E/ABLI% YR ,,RRIF1 TELL YR C>RI] 6BASE ! M9IMUM AM.T ON YR SP\SE'S OR -MON-LAW "PN]'S AGE4 ,ONCE Y MAKE ? ELEC;N1 Y _C *ANGE X4 ,IF Y WANT M 9=M,N1 3TACT YR C>RI]4 ,9=M,N SLIP3 ,T#D;,,RIF--,BOX #AF ,W TAX 2 )HELD3 ,NO ,DESCRIP;N3 ,EXCESS AM.T F A ,,RRIF--,IN ANY YE>1 Y C 2 PD M ?AN ! M9IMUM AM.T = T YE>4 ,AM.TS PD 6Y F A ,,RRIF 9 A YE> T >E M ?AN ! M9IMUM AM.T = T YE> >E CALL$ EXCESS AM.TS4 ,*ECK ) YR C>RI] 6MAKE SURE T YR ,,RRIF ALL[S S* PAY;TS4 ,"U C]TA9 CIRCUM/.ES1 Y C DIRECTLY TRANSF] ! EXCESS AM.T F A ,,RRIF4 ,= M 9=M,N1 SEE 8,EXCESS #HA ,*APT] #D D#AG AM.T F A ,,RRIF0 9 *>T #E ON PAGE #BC4 ,! EXCESS AM.T F A ,,RRIF APPE>S 9 BOX #BD ( YR ,T#D;,,RIF SLIP = 9=M,N PURPOSES ONLY4 ,ONLY 9CLUDE ! AM.T 9 BOX #AF ON YR RETURN4 ,SEE ,NOTE #A 2L4 ,9=M,N SLIP3 ,T#D;,,RIF--,BOX #AF ,W TAX 2 )HELD3 ,YES ,DESCRIP;N3 ,AM.TS DEEM$ RCVD ON DEREGI/R,N ( AN ,,RRSP OR ,,RRIF--,IF 9 #BJJB1 YR ,,RRSP OR ,,RRIF 0 *ANG$ & X NO L;G] SATISFI$ ! RULES "U : X 0 REGI/]$1 X IS NO L;G] AN ,,RRSP OR ,,RRIF4 ,X IS N[ AN AM5D$ PLAN OR FUND4 ,9 S* A CASE1 WE 3SID] Y 6H RCVD 9 #BJJB AN AM.T T EQUALS ! FAIR M>KET VALUE ( ALL ! PROP]TY ! PLAN OR FUND HELD AT ! "T X C1S$ 2+ AN ,,RRSP OR ,,RRIF4 ,SEE ,NOTE #A 2L4 ,9=M,N SLIP3 ,T#D;,,RSP--,BOX #BF1 ,T#D;,,RIF--,BOX #BJ ,W TAX 2 )HELD3 ,SEE ,NOTE #C4 #HB ,*APT] #D E#AG ,DESCRIP;N3 ,O!R 9COME & DEDUC;NS F AN ,,RRSP OR ,,RRIF--,Y MAY H 69CLUDE O!R ,,RRSP OR ,,RRIF AM.TS 9 YR 9COME1 OR Y MAY 2 A# 6DEDUCT O!R AM.TS = #BJJB4 ,? APPLIES IF 9 #BJJB YR ,,RRSP OR ,,RRIF TRU/ ACQUIR$ OR 4POS$ (A NON- QUALIFI$ 9VE/;T1 TRU/ PROP]TY 0 US$ Z SECUR;Y =A LOAN1 TRU/ PROP]TY 0 SOLD = AN AM.T LESS ?AN XS FAIR M>KET VALUE1 OR ! TRU/ ACQUIR$ PROP]TY = AN AM.T M ?AN XS FAIR M>KET VALUE4 ,IF ! AM.T 9 BOX #BH ( YR ,T#D;,,RSP SLIP OR 9 BOX #BB ( YR ,T#D;,,RIF SLIP APPE>S 9 BRACKETS 7NEGATIVE AM.T71 CLAIM X ON L9E #BCB ( YR RETURN4 ,9=M,N SLIP3 ,T#D;,,RSP--,BOX #BH1 ,T#D;,,RIF--,BOX #BB ,W TAX 2 )HELD3 ,NO ,NOTE #A ,IF ! ,,RRSP F : Y RCV ! )DRAWAL OR -MUT,N PAY;T 9 #BJJB IS A SP\SAL OR -MON-LAW "PN] ,,RRSP1 OR ! ,,RRIF F : Y RCV EXCESS AM.TS 9 #BJJB IS A #HC ,*APT] #D F#AG SP\SAL OR -MON-LAW "PN] ,,RRIF1 & YR SP\SE OR -MON-LAW "PN] 3TRIBUT$ AM.TS 6ANY ( YR ,,RRSP'S 9 #BJJJ1 #BJJA1 OR #BJJB1 YR SP\SE OR -MON-LAW "PN] MAY H 69CLUDE 9 9COME ALL OR "P (! AM.T RCVD4 ,= M 9=M,N1 SEE 8,AM.TS F A SP\SAL OR -MON-LAW "PN] ,,RRSP OR ,,RRIF0 ON PAGE #AI4 ,NOTE #B ,IF1 9 #AIIA OR A LAT] YE>1 Y 3TRIBUT$ AM.TS 6YR ,,RRSP OR 6YR SP\SE'S OR -MON-LAW "PN]'S ,,RRSP T Y DID N DEDUCT = ANY YE>1 & ^? FUNDS >E TRANSF]R$ F T ,,RRSP 6A ,,RRIF1 Y MAY 2 ALL[$ A DEDUC;N = AM.TS Y OR YR SP\SE OR -MON-LAW "PN] )DRAWS F T ,,RRIF = ^? UNUS$ ,,RRSP 3TRIBU;NS4 ,CLAIM ? DEDUC;N ON L9E #BCB ( YR RETURN4 ,= M 9=M,N1 SEE 8,UNUS$ ,,RRSP 3TRIBU;NS0 ON PAGE #AD4 #HD ,*APT] #D G#AG ,NOTE #C ,TAX W 2 )HELD ONLY IF ! AM.T IS PD 9 ! YE> ( DEREGI/R,N4 -------------------------------------#AH ,*>T #B--,AM.TS F A DEC1S$ ANNUITANT'S ,,RRSP ,9 ALL CASES1 TAX W N 2 )HELD4 ,REPORT ! AM.T ON L9E #ABI (! RETURN4 ,TRANSCRIB]'S NOTE3 7,! FOLL[+ 0 SET-UP 9 ?REE COLUMNS4 ,COLUMN #A3 ,DESCRIP;N ( AM.T ,COLUMN #B3 ,T#D;,,RSP BOX NUMB] ,COLUMN #C3 ,SLIP ISSU$ 9 ! "N (1 & 6BE REPORT$ BY7 ,DESCRIP;N3 ,PAY;TS F A MATUR$ ,,RRSP-- ,IF ! SURVIV+ SP\SE OR -MON-LAW "PN] IS3 --..! B5EFICI>Y (! .,,RRSP1 Z SPECIFI$ 9 ! ,,RRSP 3TRACT1 ! REMA9+ ANNU;Y PAY;TS "U ! ,,RRSP 2COME PAYA# 6! ANNUITANT'S SURVIV+ SP\SE OR #HE ,*APT] #D A#AH -MON-LAW "PN] & HE OR %E W 2G9 6RCV ! ANNU;Y PAY;TS2 ,T#D;,,RSP BOX NUMB]3 #AF ,SLIP ISSU$3 SURVIV+ SP\SE OR -MON-LAW "PN] --..! B5EFICI>Y (! .E/ATE1 ! SP\SE OR -MON-LAW "PN] & LEGAL REPRES5TATIVE C JO9TLY ELECT 9 WRIT+ 6TR1T AM.TS ! ,,RRSP PD 6! E/ATE Z 2+ PD 6! SP\SE OR -MON-LAW "PN]4 ,! SURVIV+ SP\SE OR -MON-LAW "PN] M/ ATTA* A COPY (! WRITT5 ELEC;N 6HIS OR H] RETURN4 ,! ELEC;N HAS 6SPECIFY T ! SURVIV+ SP\SE OR -MON-LAW "PN] IS ELECT+ 62COME ! ANNUITANT (! ,,RRSP4 ,IF S* AN ELEC;N IS MADE1 NO ,T#D;,,RSP SLIP W 2 ISSU$ 9 ! "N (! E/ATE EV5 IF ! E/ATE RCVD ! AM.TS4 ,T#D;,,RSP BOX NUMB]3 #AF ,SLIP ISSU$3 SURVIV+ SP\SE OR -MON-LAW "PN] ..,= ALL O!R .B5EFICI>IES--,ANNU;Y PAY;TS F AN ,,RRSP REGI/]$ AF #HF ,*APT] #D B#AH ,JUNE #BI1 #AIGH1 T >E 6BE PD 6A B5EFICI>Y O!R ?AN ! ,,RRSP ANNUITANT'S SURVIV+ SP\SE OR -MON-LAW "PN]1 H 6BE -MUT$4 ,? -MUT,N PAY;T IS N TAXA# 9 ! B5EFICI>Y'S H&S4 ,! FAIR M>KET VALUE (! PROP]TY ! ,,RRSP HELD AT ! "T (! ANNUITANT'S D1? IS 9CLUD$ 9 ! DEC1S$ ANNUITANT'S 9COME =! YE> ( D1?4 ,! AM.T REPORT$ ON ! DEC1S$ ANNUITANT'S F9AL RETURN MAY 2 REDUC$ IF1 AT ! "T ( D1?1 Y 7 A F9ANCI,Y DEP5D5T * OR GR&*ILD (! ANNUITANT1 & AN AM.T IS PD F ! ,,RRSP 6Y OR 6! E/ATE ( : Y >E A B5EFICI>Y4 ,= D1?S T O3URR$ 2F #AIII1 ? ONLY APPLIES IF "! 0 NO SURVIV+ SP\SE 7AC 6! DEF9I;N ( ? T]M 9 #AIII OR E>LI]7 AT ! "T ( D1?4 ,= M 9=M,N1 GET ,9=M,N ,%EET ,,RC#DAGG1 ,D1? ( AN ,,RRSP ,ANNUITANT1 & ,=M ,T#BJAI1 ,D1? ( AN ,,RRSP ,ANNUITANT--,REFUND ( ,PREMIUMS4 ,T#D;,,RSP BOX NUMB]3 #CD #HG ,*APT] #D C#AH ,SLIP ISSU$3 DEC1S$ ANNUITANT ,9COME E>N$ 9 ! ,,RRSP AF ! ANNUITANT DIES T ! B5EFICI>Y RCVS4 ,T#D;,,RSP BOX NUMB]3 #BH ,SLIP ISSU$3 B5EFICI>Y ,9COME E>N$ 9 ! ,,RRSP AF ! ANNUITANT DIES T ! E/ATE RCVS4 ,T#D;,,RSP BOX NUMB]3 #BH ,SLIP ISSU$3 E/ATE ,DESCRIP;N3 ,PAY;TS F AN UNMATUR$ ,,RRSP ..,TRANSF] 6! SURVIV+ SP\SE OR -MON-LAW "PN] 7"ND Z B5EFICI>Y 9 ! ,,RRSP .3TRACT7--,IF1 .2F ! 5D (! YE> FOLL[+ ! YE> ( D1? (! ANNUITANT1 .ALL (! PROP]TY ! ,,RRSP HELD IS PD 6Y Z ! DEC1S$ ANNUITANT'S SP\SE OR -MON-LAW "PN] 7Z SPECIFI$ 9 ! ,,RRSP 3TRACT71 & T PAY;T IS TRANSF]R$ 6YR ,,RRSP1 CLAIM A DEDUC;N EQUAL 6! AM.T TRANSF]R$ 6YR ,,RRSP ON L9E #BJH ( YR RETURN4 ,IF ! AM.T IS TRANSF]R$ 6YR ,,RRIF OR #HH ,*APT] #D D#AH 6AN ISSU] 6BUY YRF AN ELIGI# ANNU;Y1 CLAIM A DEDUC;N EQUAL 6! AM.T TRANSF]R$ ON L9E #BCB ( YR RETURN4 ,T#D;,,RSP BOX NUMB]3 #AH ,SLIP ISSU$3 SURVIV+ SP\SE OR -MON-LAW "PN] ..,= ALL O!R .SITU,NS--,! FAIR M>KET VALUE (! PROP]TY ! ,,RRSP HELD AT ! "T ( D1? IS 9CLUD$ 9 ! DEC1S$ ANNUITANT'S 9COME =! YE> ( D1?4 ,T#D;,,RSP BOX NUMB]3 #CD ,SLIP ISSU$3 DEC1S$ ANNUITANT'S F9AL RETURN ,! AM.T REPORT$ ON ! DEC1S$ ANNUITANT'S F9AL RETURN MAY 2 REDUC$ IF3 --Y 7 ! SP\SE OR -MON-LAW "PN] (! ANNUITANT AT ! "T ( D1?1 & AN AM.T IS PD F ! UNMATUR$ ,,RRSP 6Y OR 6! E/ATE ( : Y >E ! B5EFICI>Y2 OR ,T#D;,,RSP BOX NUMB]S3 #AH OR #BH #HI ,*APT] #D E#AH ,SLIP ISSU$3 SURVIV+ SP\SE OR -MON-LAW "PN] OR E/ATE --Y W]E1 AT ! "T ( D1?1 A F9ANCI,Y DEP5D5T * OR GR&*ILD (! ANNUITANT1 & AN AM.T IS PD F ! UNMATUR$ ,,RRSP 6Y OR 6! E/ATE ( : Y >E A B5EFICI>Y4 ,= D1?S T O3URR$ 2F #AIII1 ? ONLY APPLIES IF "! 0 NO SURVIV+ SP\SE 7AC 6! DEF9I;N ( ? T]M 9 #AIII OR E>LI]7 AT ! "T ( D1?4 ,= M 9=M,N1 GET ,9=M,N ,%EET ,,RC#DAGG1 ,D1? ( AN ,,RRSP ,ANNUITANT1 & ,=M ,T#BJAI1 ,D1? ( AN ,,RRSP ,ANNUITANT--,REFUND ( ,PREMIUMS4 ,T#D;,,RSP BOX NUMB]3 #BH ,SLIP ISSU$3 *ILD/GR&*ILD OR E/ATE ,9COME E>N$ 9 ! ,,RRSP AF ! ANNUITANT DIES T ! B5EFICI>Y RCVS4 ,T#D;,,RSP BOX NUMB]3 #BH ,SLIP ISSU$3 B5EFICI>Y #IJ ,*APT] #D F#AH ,9COME E>N$ 9 ! ,,RRSP AF ! ANNUITANT DIES T ! E/ATE RCVS4 ,T#D;,,RSP BOX NUMB]3 #BH ,SLIP ISSU$3 E/ATE -------------------------------------#AI ,*>T #C--,AM.TS F A DEC1S$ ANNUITANT'S ,,RRIF --,IN ALL CASES1 TAX W N 2 )HELD4 --,IF Y 7 #FE OR OLD] ON ,DECEMB] #CA1 #BJJB1 OR IF Y RCVD ! PAY;TS 2C YR SP\SE OR -MON-LAW "PN] DI$1 REPORT ^! PAY;TS ON L9E #AAE ( YR RETURN4 ,9 ALL O!R CASES1 REPORT ! PAY;TS ON L9E #ACJ ( YR RETURN4 ,TRANSCRIB]'S NOTE3 7,! FOLL[+ 0 SET-UP 9 ?REE COLUMNS1 ,COLUMN #A3 ,DESCRIP;N ( AM.T ,COLUMN #B3 ,T#D;,,RIF BOX NUMB] ,COLUMN #C3 ,SLIP ISSU$ 9 ! "N (1 & 6BE REPORT$ BY7 #IA ,*APT] #D A#AI ,DESCRIP;N3 ,SP\SE OR -MON-LAW "PN] IS DESIGNAT$ Z ! NEW ANNUITANT--,IF ! ,,RRIF ANNUITANT MADE A WRITT5 ELEC;N 9 ! ,,RRIF 3TRACT OR 9 ! W 6H ! ,,RRIF PAY;TS 3T9UE 6! SP\SE OR -MON-LAW "PN] AF D1?1 ! SURVIV+ SP\SE OR -MON-LAW "PN] 2COMES ! ANNUITANT AF D1? & W 2G9 6GET ! ,,RRIF PAY;TS Z ! NEW ANNUITANT4 ,! SP\SE OR -MON-LAW "PN] C 2COME ! ANNUITANT (! ,,RRIF AF ! DEC1S$ ANNUITANT'S D1?1 EV5 IF ! DEC1S$ ANNUITANT DID N MAKE ? ELEC;N 9 ! ,,RRIF 3TRACT OR 9 ! W4 ,? IS ! CASE IF ! LEGAL REPRES5TATIVE 3S5TS 6! SP\SE OR -MON-LAW "PN] 2COM+ ! ANNUITANT1 & IF ! ,,RRIF C>RI] AGREES 63T9UE ! PAY;TS "U ! DEC1S$ ANNUITANT'S ,,RRIF 6! SURVIV+ SP\SE OR -MON-LAW "PN]4 ,T#D;,,RIF BOX NUMB]3 #AF #IB ,*APT] #D B#AI ,SLIP ISSU$3 SURVIV+ SP\SE OR -MON-LAW "PN] ,DESCRIP;N3 ,SP\SE OR -MON-LAW "PN] IS DESIGNAT$ Z B5EFICI>Y (! ,,RRIF--,IF1 .2F ! 5D (! YE> FOLL[+ ! YE> ( D1? (! ANNUITANT1 .ALL (! PROP]TY ! ,,RRIF HELD IS PD 6Y 7Z SPECIFI$ 9 ! ,,RRIF 3TRACT7 Z ! DEC1S$ ANNUITANT'S SP\SE OR -MON-LAW "PN]1 9CLUDE 9 YR 9COME ! AM.T T APPE>S 9 BOX #AF4 ,Y MAY !N TRANSF] AN AM.T 7UP 6! AM.T APPE>+ 9 BOX #BD7 6YR ,,RRSP1 YR ,,RRIF1 OR 6BUY AN ELIGI# ANNU;Y = YRF4 ,IF Y TRANSF] AN AM.T 6YR ,,RRSP1 CLAIM A DEDUC;N EQUAL 6! AM.T TRANSF]R$ 6YR ,,RRSP ON L9E #BJH ( YR RETURN4 ,IF Y TRANSF] AN AM.T 6YR ,,RRIF OR 6AN ISSU] 6BUY AN ELIGI# ANNU;Y1 CLAIM A DEDUC;N EQUAL 6! AM.T Y TRANSF] ON L9E #BCB ( YR RETURN4 ,T#D;,,RIF BOX NUMB]S3 #AF & #BD ,SLIP ISSU$3 SURVIV+ SP\SE OR -MON-LAW "PN] #IC ,*APT] #D C#AI ,DESCRIP;N3 ,= ALL O!R SITU,NS--,ON L9E #ACJ (! DEC1S$ ANNUITANT'S F9AL RETURN1 9CLUDE ! FAIR M>KET VALUE (! PROP]TY ! ,,RRIF HELD AT ! "T ( D1?4 ,T#D;,,RIF BOX NUMB]3 #AH ,SLIP ISSU$3 DEC1S$ ANNUITANT'S F9AL RETURN ,! AM.T REPORT$ ON ! DEC1S$ ANNUITANT'S F9AL RETURN MAY 2 REDUC$ IF "O (! FOLL[+ 3DI;NS APPLIES4 --,Y 7 ! SP\SE OR -MON-LAW "PN] (! ANNUITANT AT ! "T ( D1? & AN AM.T IS PD F ! ,,RRIF 6Y OR 6! E/ATE ( : Y >E A B5EFICI>Y4 ,T#D;,,RIF BOX NUMB]S3 #AF OR #BB ,SLIP ISSU$3 SURVIV+ SP\SE OR -MON-LAW "PN] OR E/ATE --,Y W]E1 AT ! "T ( D1?1 A F9ANCI,Y DEP5D5T * OR GR&*ILD (! ANNUITANT1 & AN AM.T IS PD F ! ,,RRIF 6Y OR 6! E/ATE ( : Y >E A B5EFICI>Y4 ,= D1?S T O3URR$ 2F #AIII1 ? ONLY #ID ,*APT] #D D#AI APPLIES IF "! 0 NO SURVIV+ SP\SE 7AC 6! DEF9I;N ( ? T]M 9 #AIII OR E>LI]7 AT ! "T ( D1?4 ,= M 9=M,N1 GET ,9=M,N ,%EET ,,RC#DAGH1 ,D1? (A ,,RRIF ,ANNUITANT1 & ,=M ,T#AJIJ1 ,D1? (A ,,RRIF ,ANNUITANT-- ,DESIGNAT$ ,B5EFIT4 ,T#D;,,RIF BOX NUMB]3 #BB ,SLIP ISSU$3 *ILD/GR&*ILD OR E/ATE ,9COME E>N$ 9 ! ,,RRIF AF ! ANNUITANT DIES T ! B5EFICI>Y RCVS4 ,T#D;,,RIF BOX NUMB]3 #BB ,SLIP ISSU$3 B5EFICI>Y ,9COME E>N$ 9 ! ,,RRIF AF ! ANNUITANT T ! E/ATE RCVS4 ,T#D;,,RIF BOX NUMB]3 #BB ,SLIP ISSU$3 E/ATE ,LOCK$-IN ,,RRSP'S ,A LOCK$-IN ,,RRSP IS A PLAN 3TA9+ FUNDS TRANSF]R$ F A REGI/]$ P5.N #IE ,*APT] #D E#AI PLAN 7,,RPP7 =A MEMB] (! ,,RPP4 ,"U ! P5.N LAWS ( C]TA9 PROV9CES1 LOCK$-IN ,,RRSP'S >E "S"TS CALL$ LOCK$-IN RETIRE;T A3.TS 7,,LIRA'S74 ,? M1NS T ! MEMB] _C RCV ! TRANSF]R$ FUNDS4 ,!Y EI H 6/AY 9 ! ,,RPP OR 2 TRANSF]R$ 6A LOCK$- IN ,,RRSP 6PROVIDE ! MEMB] )A RETIRE;T 9COME4 ,Y _C )DRAW FUNDS F A LOCK$-IN ,,RRSP4 ,! M"OY HAS 6/AY 9 ! ,,RRSP1 & W 2 US$ 6BUY A LIFE ANNU;Y AT RETIRE;T AGE4 ,H["E1 "U ! P5.N LAWS ( C]TA9 PROV9CES1 P5.N FUNDS OR FUNDS F A LOCK$-IN ,,RRSP C 2 TRANSF]R$ 6A LOCK$-IN ,,RRIF4 ,^! LOCK$-IN ,,RRIF'S >E "S"TS CALL$ LIFE 9COME FUNDS 7,,LIF'S7 OR LOCK$-IN RETIRE;T 9COME FUNDS 7,,LRIF'S74 ,YR EMPLOY] OR P5.N PLAN ADM9I/RATOR C ANSW] ANY "QS Y H AB LOCK$-IN FUNDS4 ,NOTE ,D N 3FUSE LOCK$-IN ,,RRSP'S ) FIX$- T]M 9VE/;TS 9 AN ,,RRSP4 ,A FIX$-T]M 9VE/;T1 S* Z A GU>ANTE$ 9VE/;T #IF ,*APT] #D F#AI C]TIFICATE1 C H A LOCK$-IN 9T]E/ RATE =! T]M (! C]TIFICATE4 ,AM.TS F A SP\SAL OR -MON-LAW "PN] ,,RRSP OR ,,RRIF ,? SEC;N APPLIES 6Y IF Y RCV 9COME F A SP\SAL OR -MON-LAW "PN] ,,RRSP OR A SP\SAL OR -------------------------------------#BJ -MON-LAW "PN] ,,RRIF4 ,? SEC;N MAY AL APPLY 6Y IF Y 3TRIBUT$ 6YR SP\SE'S OR -MON-LAW "PN]'S ,,RRSP'S4 ,A SP\SAL OR -MON-LAW "PN] ,,RRSP IS ANY ( YR ,,RRSP'S3 --6: YR SP\SE OR -MON-LAW "PN] 3TRIBUT$2 --T RCVD PAY;TS OR TRANSF]S ( PROP]TY F YR ,,RRSP'S 6: YR SP\SE OR -MON-LAW "PN] _H 3TRIBUT$2 OR --T RCVD PAY;TS OR TRANSF]S ( PROP]TY F YR ,,RRIF'S 6: Y _H TRANSF]R$ AM.TS F YR SP\SAL OR -MON-LAW "PN] ,,RRSP'S4 #IG ,*APT] #D A#BJ ,A SP\SAL OR -MON-LAW "PN] ,,RRIF IS ANY ( YR ,,RRIF'S3 --T RCVD PAY;TS OR TRANSF]S ( PROP]TY F A SP\SAL OR -MON-LAW "PN] ,,RRSP2 OR --T RCVD PAY;TS OR TRANSF]S ( PROP]TY F ANY ( YR O!R SP\SAL OR -MON-LAW "PN] ,,RRIF'S4 ,CALCULAT+ ! 9COME Y & YR SP\SE OR -MON-LAW "PN] H 6REPORT ,IF Y 3TRIBUT$ 6ANY SP\SAL OR -MON-LAW "PN] ,,RRSP'S 9 #BJJJ1 #BJJA1 OR #BJJB1 Y MAY H 69CLUDE 9 YR #BJJB 9COME ALL OR "P (3 --! AM.TS YR SP\SE OR -MON-LAW "PN] RCVD 9 #BJJB F ANY ( 8 OR H] UNMATUR$ SP\SAL OR -MON-LAW "PN] ,,RRSP'S2 --! -MUT,N PAY;TS YR SP\SE OR -MON-LAW "PN] RCVD 9 #BJJB F ANY ( #IH ,*APT] #D B#BJ 8 OR H] MATUR$ SP\SAL OR -MON-LAW "PN] ,,RRSP'S2 --! AM.TS WE 3SID] YR SP\SE OR -MON-LAW "PN] 6H RCVD 9 #BJJB F ANY ( 8 OR H] DEREGI/]$ SP\SAL OR -MON-LAW "PN] ,,RRSP'S2 & --! AM.TS YR SP\SE OR -MON-LAW "PN] RCVD1 OR T WE 3SID] HE OR %E RCVD 9 #BJJB F ANY ( 8 OR H] SP\SAL OR -MON-LAW "PN] ,,RRIF'S T >E M ?AN ! M9IMUM AM.T =! YE>4 ,6DET]M9E ! AM.T 69CLUDE 9 YR 9COME OR YR SP\SE'S OR -MON-LAW "PN]'S 9COME1 YR SP\SE OR -MON-LAW "PN] 7! ANNUITANT7 %D -PLETE ,=M ,T#BBJE1 ,AM.TS ,F A ,SP\SAL OR ,-MON-,LAW ,"PN] ,,RRSP OR ,,RRIF 6,9CLUDE 9 ,9COME = #----4 ,TAX ,TIP ,IF Y WANT 65SURE T Y D N H 69CLUDE ANY AM.T 9 YR 9COME :5 YR SP\SE OR -MON-LAW "PN] )DRAWS FUNDS F A SP\SAL OR -MON-LAW "PN] ,,RRSP OR SP\SAL OR -MON-LAW "PN] ,,RRIF1 MAKE SURE #II ,*APT] #D C#BJ Y H N 3TRIBUT$ 6ANY SP\SAL OR -MON-LAW "PN] ,,RRSP'S 9 ! YE> YR SP\SE OR -MON-LAW "PN] )DRAWS ! FUNDS1 OR 9 EI (! TWO PREC$+ YE>S4 ,O!RWISE1 Y 7! 3TRIBUTOR7 W PROBABLY H 69CLUDE 9 YR 9COME ! FUNDS YR SP\SE OR -MON-LAW "PN] 7! ANNUITANT7 )DRAWS4 ,EXAMPLE ,9 ,MAY #BJJJ1 ,JO%UA />T$ 3TRIBUT+ 6HIS WIFE ,K]I'S ,,RRSP4 ,HE 3TRIBUT$ ! FOLL[+ AM.TS 6H] ,,RRSP3 ,YE> ,AM.T #BJJJ 4#B1JJJ #BJJA 4#B1JJJ #BJJB 4#A1JJJ ,TOTAL 4#E1JJJ ,9 #BJJB1 ,K]I )DREW 4#D1JJJ F H] SP\SAL ,,RRSP4 ,2F #BJJB1 %E _H N )DRAWN ANY AM.TS F H] SP\SAL ,,RRSP4 #AJJ ,*APT] #D D#BJ ,K]I DET]M9ES T ,JO%UA HAS 69CLUDE 4#D1JJJ 9 8 9COME ON L9E #ABI ( 8 #BJJB RETURN1 S9CE ! AM.T ,JO%UA HAS 69CLUDE Z 9COME IS ! .LESS] .(3 --! AM.TS HE 3TRIBUT$ 6ALL SP\SAL ,,RRSP'S = 8 WIFE 9 #BJJJ1 #BJJA1 & #BJJB 74#E1JJJ72 & --! AM.T 8 WIFE )DREW F H] SP\SAL ,,RRSP 9 #BJJB 74#D1JJJ74 ,K]I DOES N 9CLUDE ANY AM.T 9 H] 9COME = ? )DRAWAL4 .,EXCEP;NS--,! RULE T REQUIRES Y1 ! 3TRIBUTOR1 69CLUDE C]TA9 AM.TS F SP\SAL OR -MON-LAW "PN] ,,RRSP'S OR SP\SAL OR -MON-LAW "PN] ,,RRIF'S Z 9COME .DOES .N APPLY 6! FOLL[+ SITU,NS3 --,AT ! "T ( PAY;T1 OR :5 WE 3SID] ! PAY;T 6H BE5 RCVD1 Y & YR SP\SE OR -MON-LAW "PN] 7 LIV+ SEP>ATE & A"P 2C (! BR1KD[N ( YR REL,N%IP4 --,AT ! "T ( PAY;T1 OR :5 WE 3SID] ! PAY;T 6H BE5 RCVD1 Y OR YR #AJA ,*APT] #D E#BJ SP\SE OR -MON-LAW "PN] 7 NON- RESID5TS4 --,! AM.T IS A -MUT,N PAY;T T IS TRANSF]R$ DIRECTLY = YR SP\SE OR -MON-LAW "PN] 6ANO!R ,,RRSP1 6A ,,RRIF1 OR 6AN ISSU] 6BUY AN ELIGI# ANNU;Y T _C 2 -MUT$ = AT L1/ ?REE YE>S4 --,! 3TRIBUTOR DIES 9 ! YE> ( PAY;T OR ! YE> WE 3SID] ! PAY;T 6H BE5 RCVD4 --,WE 3SID] ! DEC1S$ ANNUITANT 6H RCVD ! AM.T 2C ( D1?4 ,9 ANY S* CASE1 ! ANNUITANT SP\SE OR -MON-LAW "PN] 9CLUDES ! PAY;T 9 9COME =! YE> HE OR %E RCVS X OR IS 3SID]$ 6H RCVD X4 .,TAX .DEDUCT$--,IN ALL CASES1 ! TAX DEDUCT$ HAS 6BE CLAIM$ 0! 9DIVIDUAL 6:OM ! SLIP IS ISSU$4 ,9 MO/ CASES1 ! 9=M,N SLIP ISSU$ =! )DRAWAL W 2 9 ! "N (! ANNUITANT4 ,H["E1 REPORT ! 9COME AC 6! CALCUL,NS -PLET$ 9 ,"PS #A & #B ( ,=M ,T#BBJE4 #AJB ,*APT] #E--,TRANSF]S #BA 6,REGI/]$ ,PLANS OR ,FUNDS & ,ANNUITIES ,Y C TRANSF] C]TA9 TYPES ( PAY;TS 6AN ,,RPP1 AN ,,RRSP1 A ,,RRIF1 OR A DEF]R$ PR(IT %>+ PLAN 7,,DPSP74 ,Y C AL USE C]TA9 PAY;TS F AN ,,RRSP OR A ,,RRIF 6BUY YRF AN ELIGI# ANNU;Y4 ,Y H 6TRANSF] C]TA9 PAY;TS DIRECTLY4 ,= O!R PAY;TS1 Y C TRANSF] !M EI DIRECTLY OR 9DIRECTLY4 ,? *APT] PROVIDES 9=M,N AB ! RULES ON ^! TRANSF]S4 ,! ?REE *>TS 9 ? *APT] LI/ ! MO/ -MON TYPES ( PAY;TS T Y C TRANSF] &! TYPES ( PLANS OR FUNDS 6: Y C TRANSF] !M4 ,*>T #D COV]S PAY;TS T Y C TRANSF] EI DIRECTLY OR 9DIRECTLY4 ,*>T #E COV]S PAY;TS T Y H 6TRANSF] DIRECTLY4 ,*>T #F COV]S PAY;TS T Y TRANSF] 2C (! BR1KD[N ( YR REL,N%IP4 ,NOTE ,IF Y >E A NON-RESID5T ( ,CANADA1 SEE ,=M ,,NRTA#A1 ,AU?ORIZ,N = #AJC ,*APT] #E A#BA ,NON-,RESID5T ,TAX ,EXEMP;N1 = M 9=M,N ON TRANSF]S4 ,TRANSF]S ( REGI/]$ $UC,N SAV+S PLAN 7,,RESP7 A3UMULAT$ 9COME PAY;TS ,/>T+ 9 #AIIH & "U C]TA9 3DI;NS1 9VE/;T E>N+S 9 AN ,,RESP C 2 PD4 ,^! PAY;TS >E CALL$ A3UMULAT$ 9COME PAY;TS F AN ,,RESP1 & !Y >E SUBJECT 6TAX4 ,! AM.T SUBJECT 6TAX MAY 2 REDUC$ IF ! FOLL[+ 3DI;NS >E MET3 --,! RECIPI5T IS ! SUBSCRIB]4 --,! PAY;T IS 3TRIBUT$ 6! SUBSCRIB]'S ,,RRSP OR 6! ,,RRSP (! SUBSCRIB]'S SP\SE OR -MON-LAW "PN] 9 ! YE> X IS RCVD1 OR 9 ! F/ #FJ "DS (! FOLL[+ YE>4 --,! SUBSCRIB] HAS AN ,,RRSP DEDUC;N LIMIT T IS SU6ICI5T 6DEDUCT ! AM.T 3TRIBUT$ 6AN ,,RRSP ON L9E #BJH ( 8 OR H] RETURN4 #AJD ,*APT] #E B#BA ,= M 9=M,N1 SEE ,9=M,N ,%EET ,,RC#DJIB1 ,REGI/]$ ,$UC,N ,SAV+S ,PLANS 7,,RESP'S74 ,O!R TRANSF]S ,DEP5D+ ON ! S\RCE ( 9COME1 ! FOLL[+ PAY;TS C AL 2 TRANSF]R$ 6YR ,,RPP OR ,,RRSP3 --C]TA9 LUMP-SUM PAY;TS F A NON- REGI/]$ P5.N PLAN T RELATE 6S]VICES R5D]$ :ILE A NON-RESID5T2 --ELIGI# P5.N 9COME F AN E/ATE OR A TE/A;T>Y TRU/2 & --AM.TS RCVD F =EIGN RETIRE;T >RANGE;TS1 S* Z ,AM]ICAN 9DIVIDUAL RETIRE;T A3.TS 7,,IRA'S74 ,= M 9=M,N ON ^! TYPES ( TRANSF]S1 SEE ,9T]PRET,N ,BULLET9 ,,IT-#EJJ1 ,REGI/]$ ,RETIRE;T ,SAV+S ,PLANS--,D1? ( AN ,ANNUITANT1 OR ,,IT-#EBH1 ,TRANSF]S ( ,FUNDS ,2T ,REGI/]$ ,PLANS4 ,= 9=M,N ON H[ 6REPORT ! 9COME1 SEE YR 9COME TAX GUIDE4 #AJE ,*>T #D--,PAY;TS T Y C #BB TRANSF] DIRECTLY OR 9DIRECTLY --,6DEDUCT A PAY;T1 Y H 6MAKE ! 3TRIBU;NS 6! PLAN OR FUND 9 ! YE> Y RCV ! PAY;T OR NO LAT] ?AN #FJ "DS AF ! 5D ( T YE>4 --,IF Y TRANSF] ! AM.T 6YR ,,RRSP1 Y M/ 2 #FI OR "Y] AT ! 5D (! YE> Y TRANSF] ! FUNDS4 ,Y AL H 6-PLETE ,S*$ULE #G1 ,,RRSP ,UNUS$ ,3TRIBU;NS1 ,TRANSF]S1 & ,,HBP OR ,,LLP ,ACTIVITIES & FILE X ) YR #BJJB RETURN4 ,IF Y DID N RCV A ,S*$ULE #G 9 YR 9COME TAX PACKAGE1 Y C GET "O F ANY TAX S]VICES (FICE4 ,TRANSCRIB]'S NOTE3 7,! FOLL[+ 0 SET-UP 9 ?REE COLUMNS4 ,COLUMN #A3 ,TYPE ( PAY;T ,COLUMN #B3 ,C 2 TRANSF]R$ 6YR3 ,,RPP1 ,,RRSP1 ,,RRIF1 ,ANNU;Y ,COLUMN #C3 ,9/RUC;NS7 #AJF ,*APT] #E A#BB ,TYPE ( PAY;T3 ,RETIR+ ALL[.E ,C 2 TRANSF]R$3 ,,RPP--,YES ,,RRSP--,YES ,,RRIF--,NO ,ANNU;Y--,NO ,9/RUC;NS --,A RETIR+ ALL[.E IS AN AM.T Y RCV ON OR AF YR RETIRE;T F AN (FICE OR EMPLOY;T 9 RECOGNI;N ( L;G S]VICE4 ,X 9CLUDES PAY;T = UNUS$ SICK L1VE & AM.TS Y RCV = LOSS ( (FICE OR EMPLOY;T1 :E!R Z A PAY;T ( DAMAGES OR A PAY;T "U AN ORD] OR JUDG;T (A TRIBUNAL4 --,Y C ONLY TRANSF] ! ELIGI# "P ( YR RETIR+ ALL[.E 6YR ,,RPP OR ,,RRSP4 ,! ELIGI# "P IS 4#B1JJJ = EA* YE> OR "P-YE> ( S]VICE 2F #AIIF 9 : Y 7 EMPLOY$ 0! EMPLOY] OR A P]SON RELAT$ 6T EMPLOY] F :OM Y RCVD ! RETIR+ ALL[.E4 ,Y C AL TRANSF] AN EXTRA 4#A1EJJ = EA* YE> OR "P-YE> ( S]VICE 2F #AIHI1 Z L;G Z Y 7 N #AJG ,*APT] #E B#BB 5TITL$ 6RCV ANY B5EFITS Y E>N$ "U A P5.N PLAN OR A ,,DPSP F 3TRIBU;NS YR EMPLOY] MADE = EA* S* YE>4 --,BOX #BF ( YR ,T#D;,A SLIP %[S ! .ELIGI# POR;N ( YR RETIR+ ALL[.E4 ,BOX #BG 9DICATES ! "P ( YR RETIR+ ALL[.E T IS N .ELIGI#4 ,ON A ,T#C SLIP1 ! .ELIGI# "P (A RETIR+ ALL[.E APPE>S 9 BOX #CF & 9 ! FOOTNOTE >EA (! SLIP4 --,REPORT ! RETIR+ ALL[.E %[N 9 BOXES #BF & #BG ( YR ,T#D;,A OR BOX #BF ( YR ,T#C SLIP ON L9E #ACJ ( YR RETURN4 ,CLAIM A DEDUC;N =! AM.T Y TRANSF] 6YR ,,RPP ON L9E #BJG ( YR RETURN4 ,CLAIM A DEDUC;N =! AM.T Y TRANSF] 6YR ,,RRSP ON L9E #BJH ( YR RETURN4 ,9DICATE ! AM.T (! TRANSF] ON L9E #BDJ ( ,S*$ULE #G4 --,Y ._C TRANSF] ! ELIGI# "P ( YR RETIR+ ALL[.E 6YR SP\SE'S OR -MON-LAW "PN]'S ,,RRSP4 ,Y MAY 2 A# 63TRIBUTE AM.TS Y RCVD F YR RETIR+ ALL[.E 6YR [N OR YR SP\SE'S #AJH ,*APT] #E C#BB OR -MON-LAW "PN]'S ,,RRSP1 UP 6! LIMITS EXPLA9$ 9 ,*APT] #B4 --,IF Y TRANSF] ! AM.T 6YR ,,RPP1 Y MAY H A P5.N ADJU/;T 7,,PA74 ,= M 9=M,N1 3TACT YR PLAN ADM9I/RATOR4 ,NOTE ,NO TAX IS )HELD IF YR EMPLOY] TRANSF]S DIRECTLY ! ELIGI# "P ( YR RETIR+ ALL[.E4 ,TYPE ( PAY;T3 ,AM.TS PD F AN ,,RRSP OR ,,RRIF ^U D1? (! ANNUITANT ,C 2 TRANSF]R$3 ,,RPP--,NO ,,RRSP--,YES ,,RRIF--,YES ,ANNU;Y--,YES ,9/RUC;NS .,D1?S .AF .#AIIH--,IF AT ! "T ( D1? Y >E ! DEC1S$ ANNUITANT'S SP\SE OR -MON-LAW "PN] OR Y >E A F9ANCI,Y DEP5D5T * OR GR&*ILD (! DEC1S$ ANNUITANT1 Y C TRANSF] TAX-FREE #AJI ,*APT] #E D#BB C]TA9 AM.TS PD F ! ANNUITANT'S ,,RRSP OR ,,RRIF4 ,IF Y >E N F9ANCI,Y DEP5D5T 2C (A PHYSICAL OR M5TAL 9FIRM;Y1 Y C ONLY TRANSF] ! AM.TS 6A T]M ANNU;Y4 ,IF ! D1? O3URR$ 2F #AIII1 A F9ANCI,Y DEP5DANT * OR GR&*ILD MAY 2 A# 6TRANSF] ! AM.TS ONLY IF1 AT ! "T ( D1?1 ! DEC1S$ ANNUITANT _H NO SP\SE 7AC 6! DEF9I;N ( ? T]M 9 #AIII OR E>LI]74 ,= M 9=M,N ON ^! TRANSF]S1 SEE ,9=M,N ,%EET ,,RC#DAGG1 ,D1? ( AN ,,RRSP ,ANNUITANT1 & ,9=M,N ,%EET ,,RC#DAGH1 ,D1? (A ,,RRIF ,ANNUITANT4 ,NO TAX IS )HELD AT S\RCE ON ^! PAY;TS4 ,= A4I;NAL DETAILS1 SEE 8,*>T #B--,AM.TS F A DEC1S$ ANNUITANT'S ,,RRSP0 ON PAGE #AH OR 8,*>T #C-- ,AM.TS F A DEC1S$ ANNUITANT'S ,,RRIF0 ON PAGE #AI4 #AAJ ,*>T #E--,PAY;TS T Y H #BC 6TRANSF] DIRECTLY --,IF Y RCV ANY (! TYPES ( PAY;TS LI/$ 2L 9 CA% OR 0*EQUE1 Y H 69CLUDE !M 9 YR 9COME =! YE> Y RCV !M & Y _C TRANSF] !M TAX-FREE4 ,"!=E1 IF Y WANT 6TRANSF] ^! AM.TS TAX FREE 6ANO!R REGI/]$ PLAN OR FUND1 MAKE SURE Y 9=M ! PAY] 6TRANSF] !M DIRECTLY4 --,IF Y TRANSF] ! AM.T 6YR ,,RRSP1 Y M/ 2 #FI OR "Y] AT ! 5D (! YE> Y TRANSF] ! FUNDS4 --,Y D N H 6USE ! =MS LI/$ 9 ? *>T4 ,! 9/ITU;N T TRANSF]S YR PAY;TS MAY USE O!R =MS ( DOCU;T,N 6RECORD ! TRANSF]4 ,! 9/ITU;N HAS 6PROVIDE Y ) 3FIRM,N (! DETAILS (! TRANSF]4 #AAA ,*APT] #E A#BC ,TRANSCRIB]'S NOTE3 7,! FOLL[+ 0 SET-UP 9 F\R COLUMNS4 ,COLUMN #A3 ,TYPE ( PAY;T ,COLUMN #B3 ,C 2 TRANSF]R$ 6YR3 ,,RPP1 ,,RRSP1 ,,RRIF1 ,ANNU;Y ,COLUMN #C3 ,9/RUC;NS ,COLUMN #D3 ,=MS 99 ,! FOLL[+ FOOTNOTE W 2 REF]R$ 60A/]ISKS "?\T ! FOLL[+ *>T47 99 ,Y C F9D ! =M TITLES ON PAGE #BG4 ,TYPE ( PAY;T3 ,,RPP LUMP SUM ,C 2 TRANSF]R$3 ,,RPP--,YES ,,RRSP--,YES ,,RRIF--,YES ,ANNU;Y--,NO ,9/RUC;NS3 --,? 9CLUDES A LUMP-SUM PAY;T Y RCV F YR ,,RPP OR F YR CURR5T OR =M] SP\SE'S OR -MON-LAW "PN]'S ,,RPP 2C #AAB ,*APT] #E B#BC YR CURR5T OR =M] SP\SE OR -MON-LAW "PN] HAS DI$4 --,D N CLAIM A DEDUC;N =! AM.T Y TRANSF]1 & D N REPORT ANY AM.T ON YR RETURN4 --,IF Y TRANSF] AN EXCESS ,,RPP LUMP- SUM PAY;T1 SEE 8,DIRECT TRANSF] ( AN EXCESS ,,RPP LUMP-SUM PAY;T0 ON PAGE #BD4 ,=M 993 ,T#BAEA ,TYPE ( PAY;T3 ,,DPSP LUMP SUM ,C 2 TRANSF]R$3 ,,RPP--,YES ,,RRSP--,YES ,,RRIF--,NO ,ANNU;Y--,NO ,9/RUC;NS3 --,? 9CLUDES A LUMP-SUM PAY;T Y RCV F YR ,,DPSP OR F SP\SE'S OR -MON-LAW "PN]'S ,,DPSP1 2C YR SP\SE OR -MON-LAW "PN] HAS DI$4 --,Y C AL TRANSF] ? AM.T 6ANO!R ,,DPSP4 #AAC ,*APT] #E C#BC --,D N CLAIM A DEDUC;N =! AM.T Y TRANSF]1 & D N REPORT ANY AM.T ON YR RETURN4 --,SEE ,9T]PRET,N ,BULLET9 ,,IT-#BHA1 ,ELEC;NS ON ,S+LE ,PAY;TS ,F A ,DEF]R$ ,PR(IT-,%>+ ,PLAN1 = EXCEP;NS 6! DIRECT TRANSF] REQUIRE;T & O!R RULES ON ,,DPSP LUMP SUMS4 ,=M 993 ,T#BAEA ,TYPE ( PAY;T3 ,,RRSP -MUT,N PAY;T ,C 2 TRANSF]R$3 ,,RPP--,NO ,,RRSP--,YES ,,RRIF--,YES ,ANNU;Y--,YES ,9/RUC;NS3 --,! -MUT,N PAY;T IS %[N 9 BOX #BB ( YR ,T#D;,,RSP SLIP4 ,REPORT X ON L9E #ABI ( YR RETURN4 --,IF Y TRANSF] ! AM.T 6YR ,,RRSP1 CLAIM A DEDUC;N =! AM.T Y TRANSF] ON L9E #BJH ( YR RETURN4 ,IF Y TRANSF] ! AM.T 6YR ,,RRIF OR 6AN #AAD ,*APT] #E D#BC ISSU] 6BUY AN ELIGI# ANNU;Y1 CLAIM A DEDUC;N =! AM.T Y TRANSF] ON L9E #BCB4 --,ATTA* (FICIAL RECEIPTS 6YR RETURN %[+ ! AM.T TRANSF]R$4 ,=M 993 ,T#BJCJ ,TYPE ( PAY;T3 ,PROP]TY F AN UNMATUR$ ,,RRSP ,C 2 TRANSF]R$3 ,,RPP--,YES ,,RRSP--,YES ,,RRIF--,YES ,ANNU;Y--,NO ,9/RUC;NS3 --,? IS A PAY;T Y RCV F AN ,,RRSP T HAS N YET />T$ 6PAY Y RETIRE;T 9COME4 --,D N CLAIM A DEDUC;N =! AM.T Y TRANSF]1 & D N REPORT ANY AM.T ON YR RETURN4 ,=M 993 ,T#BJCC #AAE ,*APT] #E E#BC ,TYPE ( PAY;T3 ,PROP]TY F A ,,RRIF ,C 2 TRANSF]R$3 ,,RPP--,NO ,,RRSP--,NO ,,RRIF--,YES ,ANNU;Y--,NO ,9/RUC;NS3 --,? IS AN AM.T Y TRANSF] F "O ( YR ,,RRIF'S 6ANO!R ( YR ,,RRIF'S4 --,D N CLAIM A DEDUC;N =! AM.T Y TRANSF]1 & D N REPORT ANY AM.T ON YR RETURN4 ,=M 993 ,T#BJCC ,TYPE ( PAY;T3 ,EXCESS AM.T F A ,,RRIF ,C 2 TRANSF]R$3 ,,RPP--,NO ,,RRSP--,YES ,,RRIF--,YES ,ANNU;Y--,YES ,9/RUC;NS3 --,! EXCESS AM.T APPE>S 9 BOX #BD ( YR ,T#D;,,RIF SLIP4 ,! EXCESS AM.T IS AL 9CLUD$ 9 ! TOTAL 9 BOX #AF #AAF ,*APT] #E F#BC ( ? SAME ,T#D;,,RIF SLIP4 ,REPORT ! TOTAL AM.T 9 BOX #AF ON YR RETURN4 --,SEE L9E #AAE ( YR 9COME TAX GUIDE = DETAILS ON H[ 6REPORT ? 9COME4 --,IF Y TRANSF] ! EXCESS AM.T 6YR ,,RRSP1 CLAIM A DEDUC;N =! AM.T Y TRANSF] ON L9E #BJH ( YR RETURN4 ,IF Y TRANSF] ! EXCESS AM.T 6YR ,,RRIF OR 6AN ISSU] 6BUY AN ELIGI# ANNU;Y1 CLAIM A DEDUC;N =! AM.T Y TRANSF] ON L9E #BCB4 ,=M 993 ,T#BJCJ ,TYPE ( PAY;T3 ,SASKAT*EWAN ,P5.N ,PLAN 7,,SPP7 LUMP-SUM PAY;T ,C 2 TRANSF]R$3 ,,RPP--,NO ,,RRSP--,YES ,,RRIF--,YES ,ANNU;Y--,YES ,9/RUC;NS3 --,? 9CLUDES A LUMP-SUM PAY;T Y RCV F ! ,,SPP Z A MEMB]4 ,X AL 9CLUDES A LUMP-SUM PAY;T Y RCV Z ! #AAG ,*APT] #E G#BC CURR5T OR =M] SP\SE OR -MON-LAW "PN] (A MEMB] ON ! BR1KD[N ( YR REL,N%IP1 OR IF ! MEMB] HAS DI$4 --,D N CLAIM A DEDUC;N =! AM.T Y TRANSF]1 & D N REPORT ANY AM.T ON YR RETURN4 ,=M3 ---- -------------------------------------#BD ,*>T #F--,PAY;TS T Y TRANSF] DIRECTLY 2C (! BR1KD[N ( YR REL,N%IP --..,IN ALL CASES1 ! TRANSF] M/ 2 .DIRECT4 ,IF Y RCV ANY (! TYPES ( PAY;TS LI/$ 2L 9 CA% OR 0*EQUE1 Y H 69CLUDE !M 9 YR 9COME =! YE> Y RCVD !M & Y _C TRANSF] !M TAX-FREE4 ,"!=E1 IF Y WANT 6TRANSF] ^! AM.TS TAX-FREE 6ANO!R REGI/]$ PLAN OR FUND1 MAKE SURE Y 9=M ! PAY] 6TRANSF] !M DIRECTLY4 --,IN ALL CASES1 Y M/ 2 5TITL$ 6! PAY;T "U A DECREE1 ORD]1 OR JUDG;T (A C\RT1 OR "U A WRITT5 #AAH ,*APT] #E A#BD AGREE;T RELAT+ 6A DIVI.N ( PROP]TY 2T Y & YR CURR5T OR =M] SP\SE OR -MON-LAW "PN] 9 SETTLE;T ( "RS >IS+ F ! BR1KD[N ( YR REL,N%IP4 --,IF Y TRANSF] ! AM.T 6YR ,,RRSP1 Y M/ 2 #FI OR "Y] AT ! 5D (! YE> Y MAKE ! TRANSF] ! FUNDS4 ,TRANSCRIB]'S NOTE3 7,! FOLL[+ 0 SET-UP 9 F\R COLUMNS ,COLUMN #A3 ,TYPE ( PAY;T ,COLUMN #B3 ,C 2 TRANSF]R$ 6YR3 ,,RPP1 ,,RRSP1 ,,RRIF1 ,ANNU;Y ,COLUMN #C3 ,9/RUC;NS ,COLUMN #D3 ,=M 997 99 ,Y C F9D ! =M TITLES ON PAGE #BG4 ,TYPE ( PAY;T3 ,,RPP LUMP-SUM PAY;T ,C 2 TRANSF]R$3 ,,RPP--,YES ,,RRSP--,YES ,,RRIF--,YES ,ANNU;Y--,NO #AAI ,*APT] #E B#BD ,9/RUC;NS3 --,D N CLAIM A DEDUC;N =! AM.T Y TRANSF]1 & D N REPORT ANY AM.T ON YR RETURN4 ,=M 993 ,T#BJCC ,TYPE ( PAY;T3 ,PROP]TY F AN UNMATUR$ ,,RRSP ,C 2 TRANSF]R$3 ,,RPP--,NO ,,RRSP--,YES 9999 ,,RRIF--,YES ,ANNU;Y--,NO 9999 ,Y &! ,,RRSP ISSU] H 6-PLETE ,=M ,T#BBBJ = ? TYPE ( TRANSF]4 ,! ,,RRSP ISSU] REPORTS ! TRANSF] 9 BOX #CE (A ,T#D;,,RSP OR ,T#C;,,RIF SLIP ISSU$ 9 YR "N4 .,D .N REPORT ANY AM.T ON YR TAX RETURN4 ,9/RUC;NS3 --,Y & YR CURR5T OR =M] SP\SE OR -MON-LAW "PN] H 6BE LIV+ #ABJ ,*APT] #E C#BD SEP>ATE & A"P AT ! "T (! TRANSF] 2C (! BR1KD[N ( YR REL,N%IP4 --,D N CLAIM A DEDUC;N =! AM.T Y TRANSF]1 & D N REPORT ANY AM.T ON YR RETURN4 ,=M 993 ,T#BBBJ ,TYPE ( PAY;T3 ,PROP]TY F A ,,RRIF ,C 2 TRANSF]R$ ,,RPP--,NO ,,RRSP--,YES ,,RRIF--,YES ,ANNU;Y--,NO ,9/RUC;NS3 --,D N CLAIM A DEDUC;N =! AM.T Y TRANSF]1 & D N REPORT ANY AM.T ON YR RETURN4 ,=M 993 ,T#BBBJ ,TYPE ( PAY;T3 ,SASKAT*EWAN ,P5.N ,PLAN LUMP-SUM PAY;T ,C 2 TRANSF]R$3 ,,RPP--,NO ,,RRSP--,YES #ABA ,*APT] #E D#BD ,,RRIF--,YES ,ANNU;Y--,YES ,9/RUC;NS3 --,Y & YR CURR5T OR =M] SP\SE OR -MON-LAW "PN] H 6BE LIV+ SEP>ATE & A"P AT ! "T (! TRANSF] 2C (! BR1KD[N ( YR REL,N%IP4 --,D N CLAIM A DEDUC;N =! AM.T Y TRANSF]1 & D N REPORT ANY AM.T ON YR RETURN4 ,=M3 ---- ,DIRECT TRANSF] ( AN EXCESS ,,RPP LUMP-SUM PAY;T ,9 MO/ CASES1 IF Y TRANSF] AN ,,RPP LUMP-SUM PAY;T DIRECTLY 6ANO!R ,,RPP1 6AN ,,RRSP1 OR 6A ,,RRIF1 Y D N H 69CLUDE ANY "P (! PAY;T 9 YR 9COME1 & Y _C DEDUCT X4 ,H["E1 ! ,9COME ,TAX ,ACT LIMITS H[ M* Y C TRANSF] DIRECTLY 6S* REGI/]$ PLANS OR FUNDS )\T HAV+ 69CLUDE AN AM.T 9 YR 9COME4 ,IF ! AM.T Y TRANSF] IS M ?AN ! LIMIT1 Y H 69CLUDE ! #ABB ,*APT] #E E#BD EXCESS TRANSF] 9 YR 9COME4 ,YR ,T#D;,A SLIP %[S ! EXCESS TRANSF] Z P5.N 9COME 9 BOX #AH1 : Y REPORT ON L9E #ACJ ( YR RETURN4 ,IF Y MADE ! EXCESS TRANSF] 6YR ,,RRSP = #BJJB1 WE 3SID] Y 6H 3TRIBUT$ X 6! ,,RRSP 9 ! YE> 9 : Y TRANSF] X4 ,EV5 IF ! EXCESS TRANSF] IS MADE 6YR ,,RRIF1 WE / 3SID] Y 6H 3TRIBUT$ X 6YR ,,RRSP4 ,9 BO? CASES1 ! C>RI] W GIVE Y AN (FICIAL ,,RRSP RECEIPT = ? 3TRIBU;N4 ,Y C DEDUCT ^! ,,RRSP 3TRIBU;NS ON L9E #BJH ( YR RETURN1 UP 6YR ,,RRSP DEDUC;N LIMIT =! YE> 9 : Y MADE ! TRANSF]4 ,IF Y _C DEDUCT ! 3TRIBU;NS 2C !Y >E M ?AN YR ,,RRSP DEDUC;N LIMIT =! YE>1 Y C L1VE !M 9 YR ,,RRSP OR YR ,,RRIF & DEDUCT !M = FUTURE YE>S UP 6YR ,,RRSP DEDUC;N LIMIT = ^? YE>S1 OR Y C )DRAW !M IF !Y >E N LOCK$ IN4 ,NOTE ,Y MAY 2 SUBJECT 6! #A@3P-P]-MON? TAX ON UNUS$ ,,RRSP 3TRIBU;NS DUR+ #ABC ,*APT] #E F#BD ! P]IOD !Y /AY 9 ! ,,RRSP OR ! ,,RRIF4 ,= M 9=M,N1 SEE 8,TAX ON OV]CONTRIBU;NS0 ON PAGE #AD4 ..,)DRAWAL F AN ,,RRSP OR A .,,RRIF-- ,IF Y )DRAW FUNDS F AN ,,RRSP OR A ,,RRIF 9 #BJJB & WE 3SID] Y 6H 3TRIBUT$ AN EXCESS TRANSF] 6YR ,,RRSP1 A DEDUC;N IS AVAILA# IF Y MEET BO? (! FOLL[+ 3DI;NS3 --,Y DID N PREVI\SLY DEDUCT ! AM.T4 --,Y 9CLUD$ ! AM.T 9 YR 9COME =! YE> Y RCVD X4 ,Y C USE ,=M ,T#AJDC1 ,DEDUC;N = ,EXCESS ,REGI/]$ ,P5.N ,PLAN ,TRANSF]S ,Y ,)DREW ,F AN ,,RRSP OR ,,RRIF1 6CALCULATE YR DEDUC;N4 ,DEDUCT ! AM.T ON L9E #BCB ( YR RETURN4 #ABD ,*APT] #E G#BD ,NOTE ,Y ._C USE ,=M ,T#CJAB;,A1 ,TAX ,DEDUC;N ,WAIV] ON ! ,REFUND ( ,YR ,UNUS$ ,,RRSP ,3TRIBU;NS ,MADE 9 #---- 6)DRAW UNUS$ 3TRIBU;NS 9 RESPECT ( AN EXCESS ,,RPP LUMP-SUM PAY;T TRANSF]R$ 6! ,,RRSP OR ,,RRIF4 #ABE #ABF ,*APT] #F--,,PA'S1 ,,PAR'S1 #BE & ,,PSPA'S ,P5.N ADJU/;TS 7,,PA'S7 ,! FOLL[+ IS AN OV]VIEW ( ,,PA'S "U REGI/]$ P5.N PLANS 7,,RPP'S7 & DEF]R$ PR(IT %>+ PLANS 7,,DPSP'S74 ,IF Y WANT 6"K H[ YR ,,PA IS CALCULAT$ OR :Y Y H A ,,PA1 3TACT YR EMPLOY] OR PLAN ADM9I/RATOR4 ,YR ,,PA =A YE> IS ! TOTAL P5.N CR$ITS A3RU$ =! YE> "U ,,RPP DEF9$ B5EFIT OR M"OY PUR*ASE PROVI.NS & ,,DPSP'S YR EMPLOY] SPONSORS4 ,A P5.N CR$IT IS A M1SURE (! VALUE (! B5EFIT Y E>N =! YE> "U A ,,DPSP1 OR "U A DEF9$ B5EFIT OR M"OY PUR*ASE PROVI.N ( AN ,,RPP4 ,IF Y "PICIPATE 9 A GOV]N;T-SPONSOR$ RETIRE;T >RANGE;T OR A SPECIFI$ RETIRE;T >RANGE;T1 YR P5.N CR$IT AM.T MAY AL M1SURE ! VALUE (! B5EFIT Y E>N =! YE> "U ^! >RANGE;TS4 #ABG ,DOES YR EMPLOY] H 6REPORT A#BE A ,,PA = Y8 ,YR EMPLOY] USU,Y HAS 6REPORT A ,,PA = Y :E!R Y GET AN IMM "R 6! B5EFIT OR P5.N Y E>N1 OR YR "R >ISES ONLY AF Y -PLETE A FUR!R P]IOD ( S]VICE OR PLAN MEMB]%IP4 ..,": IS YR ,,PA %[N ON YR ,T#D OR ,T#D;,A .SLIP8--,YR ,,PA = #BJJB APPE>S 9 BOX #EB ( YR #BJJB ,T#D SLIP1 OR 9 BOX #CD ( YR #BJJB ,T#D;,A SLIP4 ,IF Y "W$ = M ?AN "O EMPLOY] 9 #BJJB & EA* EMPLOY] SPONSORS _! [N ,,RPP OR ,,DPSP1 Y MAY H M ?AN "O ,,PA = #BJJB4 ,5T] ! TOTAL ( YR #BJJB ,,PA'S F YR #BJJB ,T#D OR ,T#D;,A SLIPS ON L9E #BJF ( YR #BJJB RETURN4 ,:AT DOES YR ,,PA A6ECT8 ,YR ,,PA =A YE> W USU,Y REDUCE YR ,,RRSP DEDUC;N LIMIT =! FOLL[+ YE>4 ,YR ,,PA DOES N A6ECT YR 9COME4 ,IF Y 3TRIBUTE 6AN ,,RRSP1 YR ,,PA MAY 9DIRECTLY A6ECT ! 9COME TAXES Y PAY OR ! REFUND Y RCV =! FOLL[+ YE>1 2C X #ABH ,*APT] #F B#BE REDUCES YR ,,RRSP DEDUC;N LIMIT =! FOLL[+ YE>4 ,= DETAILS ON H[ 6CALCULATE YR ,,RRSP DEDUC;N LIMIT1 SEE 8,CALCULAT+ YR #BJJB ,,RRSP DEDUC;N LIMIT0 ON PAGE #AJ4 ,IF Y "PICIPATE 9 A =EIGN PLAN1 Y MAY H 6REPORT AN AM.T SIMIL> 6A ,,PA T W REDUCE YR ,,RRSP DEDUC;N LIMIT =! FOLL[+ YE>4 ,6DET]M9E ! AM.T Y H 6REPORT1 3TACT YR TAX S]VICES (FICE4 ,P5.N ADJU/;T REV]SALS 7,,PAR'S7 ,A ,,PAR RE/ORES ! REDUC;N ( YR ,,RRSP DEDUC;N LIMIT IF Y E>N B5EFITS "U AN ,,RPP OR A ,,DPSP & !N LOSE YR 5TITLE;T 6! B5EFITS1 USU,Y 2C Y L1VE YR PLAN 2F RETIRE;T4 ,YR PLAN ADM9I/RATOR OR TRU/EE W REPORT A ,,PAR = Y1 IF ! AM.T Y RCV F ! PLAN IS .LESS ?AN ! TOTAL ,,PA'S & ,,PSPA'S T 7 PREVI\SLY REPORT$ = Y4 ,YR PLAN ADM9I/RATOR OR TRU/EE W S5D Y A ,T#AJ SLIP T %[S YR ,,PAR AM.T #ABI ,*APT] #F C#BE 9 BOX #B4 ,D N REPORT ? AM.T ON YR RETURN4 ,YR PLAN ADM9I/RATOR OR TRU/EE W S5D U A COPY ( YR ,T#AJ SLIP4 ,WE USE T COPY 69CR1SE YR ,,RRSP DEDUC;N LIMIT =! YE>4 ,IF Y H A ,,PAR =A T]M9,N 9 #BJJB1 X 9CR1SES YR #BJJB ,,RRSP DEDUC;N LIMIT4 ,9 S* A CASE1 WE W USU,Y S5D Y ,=M ,T#AJBH1 ,YR ,,RRSP ,9=M,N = #BJJB1 & GIVE Y YR REVIS$ #BJJB ,,RRSP DEDUC;N LIMIT :5 WE H UPDAT$ \R RECORDS4 ,IF Y D N RCV ,=M ,T#AJBH & Y WANT 63FIRM YR #BJJB ,,RRSP DEDUC;N LIMIT1 3TACT YR TAX S]VICES (FICE OR CALL ! ,TAX ,9=M,N ,PH"O ,S]VICE 7,T4,I4,P4,S47 TELEPH"O NUMB]4 ,! ,T4,I4,P4,S4 ,,RRSP S]VICE IS AVAILA# F MID-,SEPTEMB] 6,APRIL #CJ4 ,= ,,RRSP 9=M,N1 Y W 2 ASK$ 6PROVIDE YR SOCIAL 9SUR.E NUMB]1 YR MON? & YE> ( BIR?1 &! TOTAL 9COME Y REPORT$ ON L9E #AEJ ( YR #BJJA RETURN4 ,! ,T4,I4,P4,S4 TELEPH"O NUMB] IS #A-HJJ-BFG-FIII4 #ACJ ,PA/ S]VICE P5.N ADJU/;TS D#BE 7,,PSPA'S7 ,! FOLL[+ IS AN OV]VIEW ( ,,PSPA'S4 ,IF Y H "QS AB H[ YR ,,PSPA IS CALCULAT$ OR :Y Y H A ,,PSPA1 3TACT YR EMPLOY] OR PLAN ADM9I/RATOR4 ,A ,,PSPA IS AN AM.T YR ,,RPP ADM9I/RATOR CALCULATES :5 B5EFITS RELAT+ 6A PREVI\S P]IOD ( P5.NA# S]VICE >E IMPROV$ OR :5 Y >E CR$IT$ )A NEW P]IOD ( P5.NA# PA/ S]VICE4 ,A ,,PSPA ONLY O3URS IF ! IMPROV$ B5EFITS1 OR ! NEW PA/ S]VICE B5EFITS RELATE 6A P]IOD ( S]VICE AF #AIHI4 ,A ,,PSPA IS ! SUM (! A4I;NAL P5.N CR$ITS T WD H BE5 9CLUD$ 9 YR ,,PA IF ! UPGRAD$ B5EFITS _H ACTU,Y BE5 PROVID$1 OR ! A4I;NAL S]VICE CR$IT$ 9 ^? PREVI\S YE>S4 ,TYPES ( ,,PSPA'S ,! PLAN ADM9I/RATOR CALCULATES YR ,,PSPA & DET]M9ES :E!R WE H 6C]TIFY ! ,,PSPA 2F ! ,,RPP C PROVIDE ! PA/ #ACA ,*APT] #F E#BE S]VICE B5EFITS4 ,"! >E TWO TYPES ( ,,PSPA'S3 .C]TIFIA# .,,PSPA'S1 & ,,PSPA'S T >E EXEMPT F C]TIFIC,N 7.EXEMPT .,,PSPA'S74 ,9 MO/ CASES1 ! PLAN ADM9I/RATOR HAS 6REPORT EA* ,,PSPA 6U1 :E!R EXEMPT OR C]TIFIA#4 .,EXEMPT .,,PSPA'S--,AN EXEMPT ,,PSPA USU,Y O3URS :5 ALL OR ALM ALL PLAN MEMB]S RCV PA/ S]VICE B5EFIT UPGRADES4 ,9 MO/ CASES1 :5 AN EMPLOY] PROVIDES PA/ S]VICE B5EFITS & "! IS AN EXEMPT ,,PSPA T IS M ?AN Z]O1 ! PLAN ADM9I/RATOR HAS 6REPORT ! ,,PSPA 6U & 6! PLAN MEMB]4 ,= EXEMPT ,,PSPA'S1 ! PLAN ADM9I/RATOR HAS 6-PLETE A ,T#BAE SLIP1 ,PA/ ,S]VICE ,P5.N ,ADJU/;T 7,,PSPA7 ,EXEMPT ,F ,C]TIFIC,N4 ,D N ATTA* ! ,T#BAE SLIP 6YR RETURN4 ,AN EXEMPT ,,PSPA W N REDUCE YR ,,RRSP DEDUC;N LIMIT UNTIL ! YE> FOLL[+ ! YE> (! PA/ S]VICE EV5T4 ,= DETAILS ON H[ 6CALCULATE YR ,,RRSP DEDUC;N LIMIT1 SEE 8,CALCULAT+ YR #BJJB ,,RRSP DEDUC;N LIMIT0 ON PAGE #AJ4 #ACB ,*APT] #F #BF .,C]TIFIA# .,,PSPA'S--,A C]TIFIA# ,,PSPA USU,Y O3URS IF Y1 Z A PLAN MEMB]1 DECIDE 6BUY A P]IOD ( PA/ S]VICE T IS P5.NA# S]VICE "U YR ,,RPP4 ,WE H 6C]TIFY MO/ ,,PSPA'S T >E M ?AN Z]O & D N MEET ! 3DI;NS = EXEMP;N \TL9$ "U 8,EXEMPT ,,PSPA'S0 ON ! PREVI\S PAGE4 ,WE H 6C]TIFY ! ,,PSPA 2F Y H ! "R 6RCV ! B5EFITS "U ! PLAN4 ,A C]TIFI$ ,,PSPA W REDUCE YR ,,RRSP DEDUC;N LIMIT =! YE> 9 : X IS C]TIFI$4 ,YR PLAN ADM9I/RATOR APPLIES = ,,PSPA C]TIFIC,N 0SUBMITT+ A -PLET$ ,=M ,T#AJJD1 ,APPLY+ =! ,C]TIFIC,N (A ,PROVI.NAL ,,PSPA4 ,S9CE ! ,9COME ,TAX ,ACT HAS LIMITS ON ! ,,PSPA AM.T = PA/ S]VICE B5EFITS T WE C C]TIFY1 WE W APPLY ^! LIMITS 6! 9=M,N ON ,=M ,T#AJJD1 & DET]M9E1 IF WE C C]TIFY ! ,,PSPA4 ,CO/ ( PA/ S]VICE B5EFITS ,! AM.T X CO/S Y 6PAY = PA/ S]VICE B5EFITS W LIKELY N EQUAL ! ,,PSPA #ACC ,*APT] #F A#BF ASSOCIAT$ )! B5EFITS1 S9CE A ,,PSPA M1SURES ! VALUE (! PA/ S]VICE B5EFITS R ?AN H[ M* X CO/S 6FUND ! B5EFITS4 ,USU,Y1 Y C PAY =! CO/ ( PA/ S]VICE B5EFITS BY3 --MAK+ A LUMP-SUM 3TRIBU;N2 --MAK+ 9/AL;T 3TRIBU;NS2 OR --TRANSF]R+ DIRECTLY AM.TS F C]TA9 O!R REGI/]$ PLANS4 ,9 ? CASE1 TRANSF]S MAY REDUCE ! ,,PSPA AM.T YR PLAN ADM9I/RATOR HAS 6REPORT 6U4 .,QUALIFY+ .TRANSF]S--,IN G5]AL1 A QUALIFY+ TRANSF] IS A DIRECT TRANSF] (A LUMP-SUM AM.T F AN UNMATUR$ ,,RRSP1 A M"OY PUR*ASE PROVI.N ( AN ,,RPP1 OR A ,,DPSP4 ,Y C MAKE A QUALIFY+ TRANSF] 6PAY = ALL OR "P (! CO/ (! PA/ S]VICE B5EFITS RELAT$ 6! ,,PSPA4 ,IF Y MAKE A QUALIFY+ TRANSF]1 ! AM.T Y TRANSF] W REDUCE ! ,,PSPA AM.T ! PLAN ADM9I/RATOR HAS 6REPORT4 ,D N REPORT YR QUALIFY+ TRANSF] AM.T Z 9COME1 & D N DEDUCT X4 #ACD ,:AT HAPP5S IF WE _C B#BF C]TIFY YR ,,PSPA8 ,IF WE _C C]TIFY YR ,,PSPA 2C ! ,,PSPA AM.T IS M ?AN ! ALL[A# LIMIT1 Y MAY / 2 A# 6OBTA9 C]TIFIC,N IF Y AGREE 6MAKE A QUALIFY+ ,,RRSP )DRAWAL4 ,WE W S5D Y ,=M ,T#AJJF1 ,DESIGNAT+ AN ,,RRSP ,)DRAWAL Z A ,QUALIFY+ ,)DRAWAL1 : Y W USE 6DESIGNATE A QUALIFY+ )DRAWAL4 ,-PLETE ? =M & RETURN X 6U )9 #CJ "DS4 ,6SPE$ UP ! C]TIFIC,N PROCESS1 YR PLAN ADM9I/RATOR MAY REVIEW ! C]TIFIC,N =MULA 2F S5D+ ,=M ,T#AJJD 6U4 ,IF YR PLAN ADM9I/RATOR "KS T WE W N C]TIFY ! ,,PSPA1 ! ADM9I/RATOR MAY ASK Y 9 ADV.E IF Y WANT 6DESIGNATE AN ,,RRSP QUALIFY+ )DRAWAL4 ,IF Y *OOSE 6D S1 ! ADM9I/RATOR MAY ASK Y 6-PLETE ,=M ,T#AJJF1 & W S5D X 6U )! C]TIFIC,N REQUE/4 ,IF Y _C OR *OOSE N 6MAKE AN ,,RRSP QUALIFY+ )DRAWAL1 WE W N C]TIFY ! ,,PSPA4 .,QUALIFY+ .)DRAWAL--,IN G5]AL1 A QUALIFY+ )DRAWAL IS AN AM.T Y )DRAW F YR ,,RRSP & 9CLUDE 9 YR 9COME =! YE> #ACE ,*APT] #F C#BF Y )DRAW X4 ,Y H 6MEET A NUMB] ( 3DI;NS 2F WE W 3SID] ! AM.T 6BE A QUALIFY+ )DRAWAL4 ,IF Y MEET ^! 3DI;NS1 Y C DESIGNATE ! )DRAWAL & WE C C]TIFY ! ,,PSPA4 ,WE \TL9E ^! 3DI;NS 9 ,"P #C ( ,=M ,T#AJJF1 : Y USE 6DESIGNATE A QUALIFY+ )DRAWAL4 ,NET ,,PSPA ,YR NET ,,PSPA = #BJJB REDUCES ! AM.T ( ,,RRSP 3TRIBU;NS Y C DEDUCT = #BJJB4 ,YR #BJJB NET ,,PSPA IS ! TOTAL (3 --YR EXEMPT ,,PSPA'S = #BJJA 7TOTAL F BOX #B ( YR ,T#BAE SLIPS72 .PLUS --YR C]TIFI$ ,,PSPA'S = #BJJB 7COPY #B1 ,=M ,T#AJJD1 ,"P #C1 L9E ;,A72 .M9US --YR ,,RRSP QUALIFY+ )DRAWALS 7,=M ,T#AJJF1 ,"P #C74 ,YR ,,RRSP DEDUC;N LIMIT MAY 2 REDUC$ 0! NET ,,PSPA OR SIMIL> AM.T =! YE> IF Y "PICIPAT$ 9 A =EIGN PLAN1 OR A #ACF ,*APT] #F D#BF SPECIFI$ RETIRE;T >RANGE;T1 & YR PA/ S]VICE B5EFITS A3RU+ "U ! PLAN 7 IMPROV$4 ,Y C F9D YR #BJJB ,,RRSP DEDUC;N LIMIT ON YR LATE/ ,NOTICE ( ,ASSESS;T OR ,NOTICE ( ,REASSESS;T4 ,IF Y RCV A C]TIFI$ ,=M ,T#AJJD AF WE S5D Y YR NOTICE1 WE MAY REDUCE YR #BJJB ,,RRSP DEDUC;N LIMIT4 ,9 S* A CASE1 WE W USU,Y S5D Y ,=M ,T#AJBH1 ,YR ,,RRSP ,9=M,N = #BJJB1 & GIVE Y YR REVIS$ #BJJB ,,RRSP DEDUC;N LIMIT :5 WE H UPDAT$ \R RECORDS4 ,IF Y D N RCV ,=M ,T#AJBH & Y WANT 63FIRM YR #BJJB ,,RRSP DEDUC;N LIMIT1 3TACT YR TAX S]VICES (FICE OR CALL ! ,TAX ,9=M,N ,PH"O ,S]VICE 7,T4,I4,P4,S47 TELEPH"O NUMB]4 ,! ,T4,I4,P4,S4 ,,RRSP S]VICE IS AVAILA# F MID-,SEPTEMB] 6,APRIL #CJ4 ,= ,,RRSP 9=M,N1 Y W 2 ASK$ 6PROVIDE YR SOCIAL 9SUR.E NUMB]1 YR MON? & YE> ( BIR?1 &! TOTAL 9COME Y REPORT$ ON L9E #AEJ ( YR #BJJA RETURN4 ,! ,T4,I4,P4,S4 TELEPH"O NUMB] IS #A-HJJ-BFG-FIII4 #ACG #ACH ,REF];ES #BG ,! FOLL[+ =MS & PUBLIC,NS >E AVAILA# F ANY TAX S]VICES (FICE OR TAX C5TRE1 OR 0CALL+ U AT #A-HJJ-IEI-BBBA4 ,_M ( \R PUBLIC,NS >E AVAILA# ON \R _+WWW.CCRA.GC.CA_: ,WEB SITE4 ,=MS ,,NRTA#A ,AU?ORIZ,N = ,NON-,RESID5T ,TAX ,EXEMP;N ,,RC#IF ,LIFEL;G ,LE>N+ ,PLAN 7,,LLP7-- ,REQUE/ 6,)DRAW ,FUNDS ,F AN ,,RRSP ,T#A-;,,OVP #BJJB ,9DIVIDUAL ,9COME ,TAX ,RETURN = ,,RRSP ,EXCESS ,3TRIBU;NS ,T#A-;,,OVP ,S*$ULE ,CALCULAT+ ! ,AM.T ( ,,RRSP ,EXCESS ,3TRIBU;NS ,MADE ,2F #AIIA ,T ,>E ,SUBJECT 6,TAX ,T#GDF ,CALCULAT+ ,YR ,DEDUC;N = ,REFUND ( ,UNUS$ ,,RRSP ,3TRIBU;NS ,T#AJJD ,APPLY+ =! ,C]TIFIC,N (A ,PROVI.NAL ,,PSPA #ACI ,REF];ES A#BG ,T#AJJF ,DESIGNAT+ AN ,,RRSP ,)DRAWAL Z A ,QUALIFY+ ,)DRAWAL ,T#AJJG ,3NECT$ ,P]SON ,9=M,N ,RETURN ,T#AJCF ,HOME ,BUY]S' ,PLAN 7,,HBP7-- ,REQUE/ 6,)DRAW ,FUNDS ,F AN ,,RRSP ,T#AJDC ,DEDUC;N = ,EXCESS ,REGI/]$ ,P5.N ,PLAN ,TRANSF]S ,Y ,)DREW ,F AN ,,RRSP OR ,,RRIF ,T#AJIJ ,D1? (A ,,RRIF ,ANNUITANT-- ,DESIGNAT$ ,B5EFIT ,T#AAGA ,TAX ,)HOLD+ ,WAIV] ON ,A3UMULAT$ ,9COME ,PAY;TS ,F ,,RESP'S ,T#AAGB ,A4I;NAL ,TAX ON ,A3UMULAT$ ,9COME ,PAY;TS ,F ,,RESP'S ,T#BJAI ,D1? ( AN ,,RRSP ,ANNUITANT-- ,REFUND ( ,PREMIUMS ,T#BJCJ ,DIRECT ,TRANSF] ,"U ,SUBP>AGRAPH #FJ7L77;V7 ,T#BJCC ,DIRECT ,TRANSF] ,"U ,P>AGRAPH #ADF7#AF77A7 OR #ADF.C7#B77E7 7,AVAILA# ON ! ,9T]NET ONLY7 #ADJ ,REF];ES B#BG ,T#BJGH ,ELEC;N ,"U ,SUBSEC;N #ADG7#AJ.A7 9 ,RESPECT (A ,S+LE ,PAY;T ,RCVD ,F A ,DEF]R$ ,PR(IT ,%>+ ,PLAN ,T#BAEA ,DIRECT ,TRANSF] (A ,S+LE ,AM.T ,"U ,SUBSEC;N #ADG7#AI7 OR ,SEC;N #ADG.C ,T#BBJE ,AM.TS ,F A ,SP\SAL OR -MON-LAW ,"PN] ,,RRSP OR ,,RRIF 6,9CLUDE 9 ,9COME = #---- ,T#BBBJ ,TRANSF] ,F AN ,,RRSP OR A ,,RRIF 6,ANO!R ,,RRSP OR ,,RRIF ON ,BR1KD[N ( ,M>RIAGE OR -MON-LAW ,"PN]%IP ,T#CJAB;,A ,TAX ,DEDUC;N ,WAIV] ON ! ,REFUND ( ,YR ,UNUS$ ,,RRSP ,3TRIBU;NS ,MADE 9 #---- ,GUIDES ,,RC#DAAB ,LIFEL;G ,LE>N+ ,PLAN 7,,LLP7 ,,RC#DACE ,HOME ,BUY]S' ,PLAN 7,,HBP7 #ADA ,9=M,N CIRCUL>S C#BG #GB-BB ,REGI/]$ ,RETIRE;T ,SAV+S ,PLANS #GG-A ,DEF]R$ ,PR(IT ,%>+ ,PLANS #GH-AH ,REGI/]$ ,RETIRE;T ,9COME ,FUNDS ,9=M,N %EETS ,,RC#DJIB ,REGI/]$ ,$UC,N ,SAV+S ,PLANS 7,,RESP'S7 ,,RC#DAGG ,D1? ( AN ,,RRSP ,ANNUITANT ,,RC#DAGH ,D1? (A ,,RRIF ,ANNUITANT ,9T]PRET,N BULLET9S ,,IT-#ABD ,3TRIBU;NS 6,REGI/]$ ,RETIRE;T ,SAV+S ,PLANS ,,IT-#AFG ,REGI/]$ ,P5.N ,PLANS-- ,EMPLOYEE'S ,3TRIBU;NS ,,IT-#BBA ,DET]M9,N ( AN ,9DIVIDUAL'S ,RESID;E ,,IT-#BHA ,ELEC;NS ON ,S+LE ,PAY;TS ,F A ,DEF]R$ ,PR(IT-,%>+ ,PLAN ,,IT-#CBJ ,QUALIFI$ ,9VE/;TS--,TRU/S ,GOV]N$ 0,REGI/]$ ,RETIRE;T #ADB ,REF];ES D#BG ,SAV+S ,PLANS1 ,REGI/]$ ,$UC,N ,SAV+S ,PLANS & ,REGI/]$ ,RETIRE;T ,9COME ,FUNDS ,,IT-#CCG ,RETIR+ ,ALL[.ES ,,IT-#CFC ,DEF]R$ ,PR(IT ,%>+ ,PLANS-- ,DEDUCTIBIL;Y ( ,EMPLOY] ,3TRIBU;NS & ,TAX,N ( ,AM.TS ,RCVD 0A ,B5EFICI>Y ,,IT-#DAB ,=EIGN ,PROP]TY ( ,REGI/]$ ,PLANS ,,IT-#DII ,SUP]ANNU,N OR ,P5.N ,B5EFITS ,,IT-#EJJ ,REGI/]$ ,RETIRE;T ,SAV+S ,PLANS--,D1? ( AN ,ANNUITANT ,,IT-#EBH ,TRANSF]S ( ,FUNDS ,2T ,REGI/]$ ,PLANS #ADC ,TRANSCRIB]'S NOTE3 7,BACK COV]7 ,YR OP9ION C.TS6 ,WE REVIEW \R 9COME TAX GUIDES & PAMPHLETS EA* YE>4 ,IF Y H ANY -;TS OR SU7ES;NS 6HELP U IMPROVE \R PUBLIC,NS1 WE WD L 6HE> F Y6 ,PL1SE S5D YR -;TS TO3 ,CLI5T ,S]VICES ,DIRECTORATE ,CANADA ,CU/OMS & ,REV5UE ,AG5CY ,PLACE ,VANI]1 ,T[] ;,A ,OTTAWA ,,ON ,K#A;,A #J;,L#E #ADD