,canada ,cu/oms & ,rev5ue ,ag5cy ,t#djdj ,,rrsp's & ,o!r ,regi/]$ ,plans = ,retire;t #bjjd ,9 ,"o ,volume ,pr9t pages #c-bh ,brl pages ;i-;v & #a-aed ,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 ,:at's new = #bjjd8 """"""""""""""""" #e ,ta# ( 3t5ts """""""""""""""""""""""" #g ,gloss>y """"""""""""""""""""""""""" #aa ,*apt] #a--,,rpp 3tribu;ns """"""""" #ai ,curr5t s]vice & pa/ s]vice 3tribu;ns = #aiij or lat] ye>s #bj ,pa/ s]vice 3tribu;ns = #aihi or e>li] ye>s """"""""""""""""""""" #ba ,9t]e/ on pa/ s]vice 3tribu;ns """ #bc ,excess 3tribu;ns = curr5t s]vice made f #aigf 6#aihe """"" #bd ,o!r deduc;ns """""""""""""""""""" #be ,buy+ ,back ,s]vice or ,upgrad+ ,pa/ ,s]vice ,b5efits = #aihi or ,e>li] ,ye>s--,h[ ,d ,y ,det]m9e if ;i ,9dex ,yr ,,rpp ,pa/ ,s]vice ,3tribu;n ,is = ,s]vice ,:ile ,y ,7 a ,3tributor or = ,s]vice ,:ile ,y ,7 ,n a ,3tributor8 """""""""""""""""" #bf ,calculat+ ,yr #bjjd ,deduc;n = ,yr ,,rpp ,3tribu;ns """"""" #cb ,*apt] #b--,,rrsp 3tribu;ns """""""" #da ,h[ d y claim yr ,,rrsp deduc;n8 #db ,age limit = 3tribut+ 6an ,,rrsp #dd ,3tribut+ 6yr ,,rrsp's """"""""""" #de ,h[ m* c y deduct8 """"""""""""""" #de ,calculat+ yr #bjjd ,,rrsp deduc;n limit """""""""""""""" #df ,3tribu;ns y c deduct = #bjjd "" #dg ,3tribut+ 6yr sp\se's ,,rrsp or -mon-law "pn]'s ,,rrsp """"""""" #di ,keep+ track ( yr ,,rrsp 3tribu;ns--,s*$ule #g """""""""" #eb #bjjd ,,rrsp ,deduc;n ,limit """ #ed ,unus$ ,,rrsp 3tribu;ns """""""""" #fd ,)draw+ ! unus$ 3tribu;ns """""" #fe ,tax on ov]contribu;ns """"""""" #fi ;ii ,9dex ,: return d y h 6use8 """""""""" #gj ,d ,y ,h 6,-plete a #bjjd ,t#a-;,,ovp ,return8 """"""" #ga ,*apt] #c--,,rrif 3tribu;ns """""""" #gg ,prop]ty f an ,,rrsp """"""""""""" #gg ,,rpp pay;ts """"""""""""""""""""" #gi ,,dpsp pay;ts """""""""""""""""""" #hj ,prop]ty f ano!r ,,rrif """""""""" #ha ,saskat*ewan ,p5.n ,plan 7,,spp7 pay;ts """"""""""""""""""""""""" #hc ,*apt] #d--,pay;ts f an ,,rrsp or a ,,rrif """"""""""""""""""""""""" #he ,*>t #a--,am.ts ,f ,yr ,,rrsp or ,,rrif """"""""""""""""""""""""" #hf ,*>t #b--,am.ts ,f a ,dec1s$ ,annuitant's ,,rrsp """""""""""" #ic ,*>t #c--,am.ts ,f a ,dec1s$ ,annuitant's ,,rrif """""""""""" #ii ,lock$-in ,,rrsp """""""""""""""" #ajd ,am.ts f a sp\sal or -mon-law "pn] ,,rrsp or ,,rrif """"""""" #aje ;iii ,9dex ,calculat+ ! 9come y & yr sp\se or -mon-law "pn] h 6report """"""""""""""""""""" #ajg ,*apt] #e--,transf]s 6regi/]$ plans or funds & annuities """""" #aac ,transf]s f a ,regi/]$ retire;t 9come fund 7,,rrif7 6a ,regi/]$ p5.n plan 7,,rpp7 """" #aad ,transf]s ( regi/]$ $uc,n sav+s plan 7,,resp7 a3umulat$ 9come pay;ts """""""""""""""""""""""" #aad ,o!r transf]s """"""""""""""""""" #aae ,*>t #d--,pay;ts ,t ,y ,c ,transf] ,directly or ,9directly """""""""""""""""" #aaf ,*>t #e--,pay;ts ,t ,y ,h 6,transf] ,directly """"""""" #abb ,*>t #f--,pay;ts ,t ,y ,transf] ,directly ,2c (! ,br1kd[n ( ,yr ,rel,n%ip """" #abi ,direct transf] ( an excess ,,rpp lump-sum pay;t """""""""" #acd ;iv ,9dex ,*apt] #f--,,pa's1 ,,par's1 & ,,pspa's """""""""""""""""""""""" #acg ,p5.n adju/;ts 7,,pa's7 """"""""" #acg ,does yr employ] h 6report a ,,pa = y8 """"""""""""""""""" #ach ,:at does yr ,,pa a6ect8 """""" #ach ,p5.n adju/;t rev]sals 7,,par's7 #aci ,pa/ s]vice p5.n adju/;ts 7,,pspa's7 """""""""""""""""""" #ada ,types ( ,,pspa's """"""""""""" #ada ,co/ ( pa/ s]vice b5efits """"" #add ,:at happ5s if we _c c]tify yr ,,pspa8 """"""""""""""""""""" #ade ,net ,,pspa """"""""""""""""""" #adf ,ref];es """""""""""""""""""""""""" #adi ,=ms """""""""""""""""""""""""""" #adi ,guides """"""""""""""""""""""""" #aeb ,9=m,n circul>s """"""""""""""""" #aeb ,9=m,n %eets """""""""""""""""""" #aeb ,9t]pret,n bullet9s """"""""""""" #aeb ,yr op9ion c.ts6 """""""""""""""""" #aed ;v ,transcrib]'s note3 7,front cov]7 ,canada ,cu/oms & ,rev5ue ,ag5cy ,t#djdj ,,rrsp's & ,o!r ,regi/]$ ,plans = ,retire;t #bjjd ,t#djdj 7,e7 ,rev4 #jd ,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 y may ne$ 6-plete #a ,2f y />t yr return1 : is n 9 yr 9come tax package4 ,! 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 ,6det]m9e ! 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 #b ,2f y />t ,=ms & public,ns--,"?\t ! guide1 we ref] 6o!r =ms & public,ns4 ,y c get ^! docu;ts on \r ,web site at _+www.cra.gc.ca_:1 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 = #bjjd4 ,! ,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 #bjjc 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 #c ,2f y />t situ,ns4 ,if y ne$ m 9=m,n af r1d+ ! guide1 3tact u at #a-hjj-iei-hbha4 ,9t]net a3ess ,my ,a3.t--,my ,a3.t is an onl9e s]vice t gives y ! 3v5i;e & flexibil;y ( view+ yr p]sonaliz$ 9=m,n 9clud+ ,regi/]$ ,retire;t ,sav+s ,plan 7,,rrsp71 ,home ,buy]s' ,plan 7,,hbp71 & ,lifel;g ,le>n+ ,plan 7,,llp7 9=m,n4 ,visit \r secure ,web site at _+www.cra.gc.ca/myaccount_:4 ,9 ? public,n1 we use ! "n 8,canada ,rev5ue ,ag5cy0 &! acronym 8,,cra0 6repres5t ! ,canada ,cu/oms & ,rev5ue ,ag5cy4 ,? reflects rec5t *anges 9 ! /ructure (! ,ag5cy4 #d ,:at's new = #bjjd8 ,transcrib]'s note3 7,! >1s \tl9$ 9 r$ 9 ? guide w 2 9dicat$ ) 8,/>t \tl9e0 at ! 2g9n+ & 8,5d \tl9e0 at ! 5d ( ea* *ange47 ,/>t \tl9e --,regi/]$ retire;t 9come funds 7,,rrif's7--,c 2 transf]r$ directly 6a ,regi/]$ p5.n plan 7,,rpp74 ,see page #bb4 --,tax on ov]contribu;ns--,! return us$ 6calculate ! am.t subject 6tax is simplifi$2 ,t#a-;,,ovp-;,s1 ..,simplifi$ #bjjd ,9dividual ,tax ,return = ,,rrsp ,excess .,3tribu;ns4 ,see page #ad4 ,5d \tl9e #e ,:at's new = #bjjd8 ,visu,y impair$ p]sons c get \r public,ns 9 brl1 l>ge pr9t1 or etext 7-put] diskette71 or on audio cassette 0visit+ \r ,web site at _+www.cra.gc.ca/alternate_:1 or 0call+ #a-hjj-bfg-abfg week"ds f #h3ae a4m4 6#e3jj p4m4 7,ea/]n ,"t74 #f ,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 """" #f ,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 """"""""""""""""""""""" #aj ,age limit = 3tribut+ 6an ,,rrsp """"""""""""""""""""""""" #aj ,3tribut+ 6yr ,,rrsp """"""""""""" #aj ,h[ m* c y deduct8 """"""""""""" #aj ,calculat+ yr #bjjd ,,rrsp deduc;n limit """""""""""""""" #aj #g ,ta# ( 3t5ts a#c ,3tribu;ns y c deduct = #bjjd """""""""""""""""""""""" #aj ,3tribut+ 6yr sp\se's ,,rrsp or -mon-law "pn]'s ,,rrsp """""" #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 """""""" #af ,prop]ty f an ,,rrsp """"""""""""" #af ,,rpp pay;ts """"""""""""""""""""" #af ,,dpsp pay;ts """""""""""""""""""" #af ,prop]ty f ano!r ,,rrif """""""""" #af ,saskat*ewan ,p5.n ,plan 7,,spp7 pay;ts """"""""""""""""" #ag ,*apt] #d--,pay;ts f an ,,rrsp or a ,,rrif """""""""""""""""""""" #ag ,*>t #a--,am.ts ,f ,yr ,,rrsp or ,,rrif """""""""""""""""""""" #ah ,*>t #b--,am.ts ,f a ,dec1s$ ,annuitant's ,,rrsp """""""""""" #ai #h ,ta# ( 3t5ts b#c ,*>t #c--,am.ts ,f a ,dec1s$ ,annuitant's ,,rrif """""""""""" #bj ,lock$-in ,,rrsp """"""""""""""""" #bj ,am.ts f a sp\sal or -mon-law "pn] ,,rrsp or ,,rrif """""""""" #ba ,calculat+ ! 9come y & yr sp\se or -mon-law "pn] h 6report """""""""""""""""""""" #ba ,*apt] #e--,transf]s 6regi/]$ plans or funds & annuities """"""" #bb ,transf]s f a ,regi/]$ retire;t 9come fund 7,,rrif7 6a ,regi/]$ p5.n plan 7,,rpp7 """""""""""""""""""""""" #bb ,transf]s ( regi/]$ $uc,n sav+s plan 7,,resp7 a3umulat$ 9come pay;ts """"""""" #bb ,o!r transf]s """""""""""""""""""" #bb ,*>t #d--,pay;ts ,t ,y ,c ,transf] ,directly or ,9directly """"""""""""""""""""" #bc ,*>t #e--,pay;ts ,t ,y ,h 6,transf] ,directly """""""""""" #bd #i ,ta# ( 3t5ts c#c ,*>t #f--,pay;ts ,t ,y ,transf] ,directly ,2c (! ,br1kd[n ( ,yr ,rel,n%ip """"""" #be ,direct transf] ( an excess ,,rpp lump-sum pay;t """"""""""" #be ,*apt] #f--,,pa's1 ,,par's1 & ,,pspa's """"""""""""""""""""""""" #bf ,p5.n adju/;ts 7,,pa's7 """""""""" #bf ,does yr employ] h 6report a ,,pa = y8 """""""""""""""""""" #bf ,:at does yr ,,pa a6ect8 """"""" #bf ,p5.n adju/;t rev]sals 7,,par's7 """""""""""""""""""""" #bf ,pa/ s]vice p5.n adju/;ts 7,,pspa's7 """"""""""""""""""""" #bf ,types ( ,,pspa's """""""""""""" #bf ,co/ ( pa/ s]vice b5efits """""" #bg ,:at happ5s if we _c c]tify yr ,,pspa8 """"""""""""""""""" #bg ,net ,,pspa """""""""""""""""""" #bg ,ref];es """"""""""""""""""""""""""" #bh #aj ,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]--,? applies 6a p]son (! opposite or same sex :o is .n .yr .sp\se 7see ! def9i;n ( sp\se on page #e71 ) :om y live & h a rel,n%ip & 6:om at l1/ "o (! foll[+ applies4 ,he or %e3 a7 is ! natural or adoptive p>5t 7legal or 9 fact7 ( yr *2 #aa ,gloss>y a#d b7 has be5 liv+ & hav+ a rel,n%ip ) y = at l1/ #ab 3t9u\s mon?s2 or c7 liv$ ) y previ\sly = at l1/ #ab 3t9u\s mon?s z yr sp\se or -mon-law "pn]4 ,/>t \tl9e ,note ,"u propos$ *anges1 ! 3di;n c7 w no l;g] exi/4 ,! e6ect ( ? propos$ *ange is t a p]son 7o!r ?an situ,n a7 abv7 w 2 yr -mon-law "pn] only af yr curr5t rel,n%ip ) t p]son has la/$ at l1/ #ab 3t9u\s mon?s4 ,? propos$ *ange w apply 6#bjja & lat] ye>s4 ,5d \tl9e ,ref];e to 8#ab 3t9u\s mon?s0 9 ? def9i;n 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 #ab ,gloss>y b#d 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--,y >e g5],y 3sid]$ a f9anci,y dep5d5t * or gr&*ild (a dec1s$ annuitant at ! "t ( d1? if1 2f t p]son's d1?1 y ord9>ily resid$ )& dep5d$ on ! annuitant1 & y meet "o (! foll[+ 3di;ns3 --yr net 9come =! previ\s ye> 7%[n on l9e #bcf ( yr return7 0 less ?an ! basic p]sonal am.t 7l9e #cjj7 = t previ\s ye>2 or --= #bjjd1 y >e 9firm & yr net 9come =! previ\s ye> 0 equal 6or less ?an 4#ad1jce4 #ac ,gloss>y c#d ,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 net 9come 0 .m ?an ..! am.ts describ$ .abv1 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 ,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 #ad ,gloss>y d#d 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] 3tribute4 ,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 ,,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 #ae ,gloss>y e#d ,,rrsp deduc;n limit--,? ref]s 6! maximum am.t y c deduct f 3tribu;ns y made 6yr ,,rrsp's or 6yr sp\se's ,,rrsp or -mon-law "pn]'s ,,rrsp =a ye>4 ,! calcul,n is bas$1 9 "p1 on yr previ\s ye> e>n$ 9come 7exclud+ transf]s --------------------------------------#e 6yr ,,rrsp's ( c]ta9 types ( qualify+ 9come74 ,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 room1 >e al us$ 6calculate ! limit4 ,,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 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 #af ,gloss>y a#e ,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 ,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 #ag b#e #ah ,*apt] #a--,,rpp 3tribu;ns c#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 #bjjd & 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$4 .,curr5t .s]vice is a p]iod ( s]vice 9 ! ye>1 : is cr$it$ "u yr ,,rpp 0yr employ]4 ,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 #ai ,*apt] #a d#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 6regi/]$ plans or funds & annuities10 on page #bb4 ,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 #bjjd ,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 #bj ,*apt] #a e#e ,y c only deduct ^! 3tribu;ns on yr #bjjd 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 #bf4 ,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 #ba ,*apt] #a f#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 #bjjd ,t#d slip1 9 box #cb &! 8,footnote codes & explan,n0 >ea ( yr #bjjd ,t#d;,a slip1 or on a receipt t yr plan adm9i/rator issu$4 ,9 "s cases1 y may 2 a# 6deduct = #bjjd only "p (! pa/ s]vice 3tribu;ns y made4 ,if ? applies1 y c c>ry =w>d ! am.t y _c deduct 6#bjje or lat] ye>s4 ,future v].ns ( ? guide w help y calculate ! am.t y c deduct = #bjje or lat] ye>s4 ,if1 = #bjjd1 y deduct a c>ry=w>d ( pa/ s]vice 3tribu;ns f an e>li] ye>1 atta* a /ate;t 6yr #bjjd return giv+ a br1kd[n (! am.t ( 3tribu;ns y claim$ = s]vice :ile y 7 a 3tributor &= s]vice :ile y 7 n a 3tributor4 #bb ,*apt] #a #f ,-plete ! *>t on page #h 6help y det]m9e ! am.t ( pa/ s]vice 3tribu;ns y made = #aihi or e>li] ye>s t y c deduct = #bjjd4 ,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 "ts ! 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 = #bjjd 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 #bc ,*apt] #a a#f ,,rpp on l9e #bcb ( yr 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 #i 6det]m9e ! am.t (! excess 3tribu;ns y c deduct on yr #bjjd return4 ,6deduct ! excess1 y h 6provide a record ( yr pre-#aihf 3tribu;ns1 2g9n+ )! f/ ye> y made a 3tribu;n 9 #bd ,*apt] #a b#f excess ( 4#c1ejj4 ,if y h copies ( yr ,t#d 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 #be ,*apt] #a c#f --! ,memb]s ( ,p>lia;t ,retir+ ,all[.es ,act4 ,= m 9=m,n1 3tact u at #a-hjj-iei-hbha4 --------------------------------------#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 #bf ,/ep #a--,does yr pa/ s]vice a#g 3tribu;n relate 6any ye> 9 : y 7 3tribut+ 6any ,,rpp8 ,if yes1 g 6,/ep #b4 ,example ,ryan jo9$ ,,ttm ,-pany's ,,rpp on ,febru>y #d1 #bjjd4 ,? ,,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 #bjjd relates 6a p]iod ( s]vice :ile he 3tribut$ 6,,ccd ,-pany's ,,rpp4 ,if 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 #bg ,*apt] #a b#g ,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 #bjjd1 ,,xtj's ,,rpp all[s ,ju/9 6buy back 8 #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 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 #bh ,*apt] #a c#g ,example ,f]n has be5 employ$ ) ,,yyw ,ltd4 s9ce #aihj & has 3tribut$ 6his employ]'s ,,rpp "e s9ce4 ,9 #bjjd1 ,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 #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 #bi ,*apt] #a d#g n make ! pa/ s]vice 3tribu;n 6! same ,,rpp 6: %e 3tribut$ f ,may #aihj 6,may #aihg4 ,/ep #c--,does "o (! foll[+ /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 #cj ,*apt] #a e#g ,tracey 3tribut$ 6,,abc ,-pany's ,,rpp4 ,! ,,abc ,-pany's ,,rpp _h a portabil;y >range;t4 ,tracey 5t]$ 96a writt5 agree;t on ,m>* #a1 #aihh1 6buy back ^? six ye>s ( pa/ s]vice4 ,tracey has 63tribute 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 back 7= 4#ab1jjj7 pa/ s]vice b5efits =a p]iod ( s]vice #ca ,*apt] #a f#g 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 ! 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 #bjjd ,deduc;n = ,yr ,,rpp ,3tribu;ns ,>ea ;,a--,complete ? >ea if y made curr5t s]vice 3tribu;ns 9 #bjjd1 or if y made pa/ s]vice 3tribu;ns 9 #bjjd = 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 #bjjd ,t#d slips1 box #cb ( yr #bjjd ,t#d;,a #cb ,*apt] #a a#h 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 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 = #bjjd4 ,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 #bjjd or e>li] ye>s #cc ,*apt] #a b#h = pa/ s]vice 3tribu;ns :ile n a 3tributor """"""""""""""""""""" 4#---- 7#e7 ,5t] ! am.t y deduct$ 2f #bjjd = 3tribu;ns y 5t]$ on l9e #d """""""""""""""""""""""""""" 4#---- 7#f7 ,l9e #d .m9us l9e #e """"""" 4#---- 7#g7 ,annual deduc;n limit """"" 4#c1ejj 7#h7 ,numb] ( ye>s 99 ( s]vice 6: ! 3tribu;ns on l9e #d relate 4#---- "ts 4#c1ejj """""""""""" 4#---- 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 = #bjjd4 ,5t] ! am.t y deduct = #bjjd on l9e #cb ( ,>ea ;,e 9999 """"""""""""""""" 4#---- 99 8,numb] ( ye>s0 9cludes any por;n (a cal5d> ye>4 7,= example1 if ! 3tribu;ns relate 6s]vice 2t #cd ,*apt] #a c#h ,novemb] #aihf & ,febru>y #aihg1 y wd 5t] 8#b0 z ! numb] ( ye>s ( s]vice47 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 ,>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 #bjjd or e>li] ye>s = pa/ s]vice 3tribu;ns :ile a 3tributor """""""""""""" 4#---- 7#ac7 ,5t] ! am.t y deduct$ 2f #bjjd = 3tribu;ns y 5t]$ on l9e #ab """""""""""""""""""" 4#---- #ce ,*apt] #a d#h 7#ad7 ,l9e #ab .m9us l9e #ac """""""""""""""""""" 4#---- 4#---- 7#ae7 ,annual deduc;n limit """""""""" 4#c1ejj 7#af7 ,5t] ! am.t f l9e #c 9 ,>ea ;,a t y deduct = #bjjd """"""""""" 4#---- 7#ag7 ,5t] ! am.t f l9e #aa 9 ,>ea ;,b t y deduct = #bjjd """"""""""" 4#---- 7#ah7 ,l9e #af .plus l9e #ag """ 4#---- 4#---- 7#ai7 ,l9e #ae .m9us l9e #ah 7if negative1 5t] 8#j07 """""""""""""""""" 4#---- 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 = #bjjd4 ,5t] ! am.t y deduct = #cf ,*apt] #a e#h #bjjd on l9e #cc ( ,>ea ;,e 9999 """""""""""""""""""""" 4#---- 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> f #aigf 6#aihe 4#---- 7#bb7 ,5t] ! am.t y deduct$ 2f #bjjd = 3tribu;ns y 5t]$ on l9e #ba """""""""""""""""""" 4#---- 7#bc7 ,l9e #ba .m9us l9e #bb """""""""""""""""""" 4#---- 4#---- #cg ,*apt] #a a#i 7#bd7 ,annual deduc;n limit """""""""""""""""" 4#c1ejj 7#be7 ,5t] ! am.t f l9e #c 9 ,>ea ;,a t y deduct = #bjjd """"""""""" 4#---- 7#bf7 ,5t] ! am.t f l9e #aa 9 ,>ea ;,b t y deduct = #bjjd """"""""""" 4#---- 7#bg7 ,5t] ! am.t f l9e #bj 9 ,>ea ;,c t y deduct = #bjjd """"""""""" 4#---- 7#bh7 .,add l9es #be 6#bg """""""" 4#---- 4#---- 7#bi7 ,l9e #bd .m9us l9e #bh 7if negative1 5t] 8#j07 """""""""""""""""" 4#---- 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 #ch ,*apt] #a b#i deduct = #bjjd4 ,5t] ! am.t y deduct = #bjjd 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 #bjjd return4 7#ca7 ,5t] ! am.t f l9e #c 9 ,>ea ;,a t y deduct = #bjjd4 7,if y did n -plete ,>ea ;,a1 5t] 8#j407 """""""""""""""""""""""" 4#---- 7#cb7 ,5t] ! "p (! am.t f l9e #aa 9 ,>ea ;,b t y deduct = #bjjd 4#---- 7#cc7 ,5t] ! "p (! am.t f l9e #bj 9 ,>ea ;,c t y deduct = #bjjd 4#---- 7#cd7 ,5t] ! "p (! am.t f l9e #cj 9 ,>ea ;,d t y deduct = #bjjd 4#---- #ci ,*apt] #a c#i 7#ce7 .,add l9es #ca 6#cd4 ,5t] ? am.t on l9e #bjg ( yr #bjjd return """""""""""""""""""""""" 4#---- #dj ,*apt] #b--,,rrsp 3tribu;ns d#i ,? *apt] has g5]al 9=m,n on 3tribut+ 6yr ,,rrsp's or yr sp\se's ,,rrsp or -mon-law "pn]'s ,,rrsp & 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 #bjjd ,,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 ,,rrsp or -mon-law "pn]'s ,,rrsp4 ,! am.t y transf] is 3sid]$ a 3tribu;n 6! ,,rrsp4 ,= m 9=m,n1 3tact yr ,,rrsp issu]4 ,self-direct$ ,,rrsp's--,if y want to1 y c 3trol ! assets ( yr ,,rrsp & make ! 9ve/;t deci.ns yrf4 ,yr f9ancial 9/itu;n c tell y if x (f]s self-direct$ ,,rrsp's4 ,! issu] 7s* z a f9ancial 9/itu;n or a tru/ -pany7 c take c>e (! adm9i/rative details1 9clud+ gett+ ! plan regi/]$1 rcvg ! am.ts y #da ,*apt] #b e#i 3tribute1 & trad+ securities4 ,all 9ve/;ts h 6be regi/]$ 9 ! "n (! tru/ee4 ..,securities _c 2 held 9 yr [n ."n4 ,y %d pay "picul> att5;n 6! type ( 9ve/;ts y *oose =! plan4 ,= m details1 r1d ,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 f9ancial 9/itu;n4 ,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 -------------------------------------#aj ,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 #db ,*apt] #b a#aj ,yr ,,rrsp issu] w give y an (ficial receipt =! am.ts y 3tribut$4 ,if y 3tribut$ 6yr sp\se's ,,rrsp or -mon-law "pn]'s ,,rrsp1 ! receipt %d %[ yr "n z ! 3tributor & yr sp\se's "n or -mon-law "pn]'s "n z ! annuitant4 ,atta* ! receipt 6yr return 6support ! am.t y 3tribut$4 ,if y >e us+ ,,efile1 %[ yr receipts 6yr s]vice provid]1 & keep !m 9 case we ask 6see !m4 ,if y >e us+ ,,netfile or ,,telefile1 al keep yr receipts 9 case we ask 6see !m4 ,if y d n get yr receipts 2f ! fil+ d1dl9e1 -plete & file yr return )\t deduct+ yr 3tribu;n4 ,:5 y get yr receipts1 see yr 9come tax guide = 9/ruc;ns on h[ 6claim yr deduc;n4 ,if y deduct an am.t = #bjjd t y 3tribut$ 6an ,,rrsp f ,m>* #b1 #aiie1 6,m>* #a1 #bjjd1 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 #dc ,*apt] #b b#aj submit a -plet$ copy (! appropriate ,s*$ule #g1 al;g )! appropriate ,,rrsp receipts1 6yr tax c5tre1 sep>ate f yr #bjjd return4 ,note ,if y made 3tribu;ns f ,janu>y #a1 #aiia1 6,m>* #a1 #aiie1 t y did n deduct1 & y did n %[ !m on ,s*$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 ,,rrsp "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 #dd ,3tribut+ 6yr ,,rrsp's c#aj ,? sec;n w help y det]m9e h[ m* ( yr ,,rrsp 3tribu;ns y c deduct on l9e #bjh ( yr #bjjd return4 ,h[ m* c y deduct8 ,! am.t ( ,,rrsp 3tribu;ns t y c deduct = #bjjd is bas$ on yr #bjjd ,,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 ,,rrsp4 ,! ,,rrsp deduc;n limit does n 9clude ^! am.ts4 ,= m 9=m,n on transf]s1 see ,*apt] #e1 8,transf]s 6regi/]$ plans or funds & annuities10 on page #bb4 ,if we reassess a previ\s ye>'s return1 yr revis$ #bjjd ,,rrsp deduc;n limit w appe> on yr ,notice ( ,reassess;t or 9 "s cases on ,=m ,t#ajbh1 ,yr ,,rrsp ,9=m,n = #bjjd4 ,we w al s5d y ,=m ,t#ajbh )a new #de ,*apt] #b d#aj ,,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 ,,rrsp deduc;n limit 0visit+ \r ,web site at _+www.cra.gc.ca/myaccount_: or 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 #bjjd ,,rrsp deduc;n limit ,yr #bjjd ,,rrsp deduc;n limit is %[n on ! late/ ,notice ( ,assess;t or ,notice ( ,reassess;t we s5t y af we process$ yr #bjjc return4 ,we det]m9$ yr limit f 9=m,n on yr #bjjc & previ\s ye>'s returns1 & f 9=m,n we keep on record4 ,if any ( t 9=m,n *anges1 yr #bjjd ,,rrsp deduc;n limit may al *ange4 #df ,*apt] #b e#aj ,9 mo/ cases1 we w tell y ab any *ange 6yr #bjjd ,,rrsp deduc;n limit4 ,if y want 6calculate yr #bjjd ,,rrsp deduc;n limit1 use ! *>t on pages #ab & #ac4 ,note ,! maximum ,,rrsp deduc;n limit = #bjjd is 4#ae1ejj4 ,h["e1 if y did n use all ( yr ,,rrsp deduc;n limit =! ye>s #aiia 6#bjjc1 y c c>ry =w>d ! am.t y did n use 6#bjjd4 ,"!=e1 yr ,,rrsp deduc;n limit = #bjjd may 2 m ?an 4#ae1ejj4 ,3tribu;ns y c deduct = #bjjd ,= #bjjd1 y c deduct 3tribu;ns y made 6yr ,,rrsp f ,janu>y #a1 #aiia1 6,m>* #a1 #bjje4 ,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 = #bjjd4 ,ev5 if y c no l;g] 3tribute 6yr ,,rrsp 9 #bjjd 2c ( yr age1 y c #dg ,*apt] #b f#aj deduct1 up 6yr ,,rrsp deduc;n limit1 ! 3tribu;ns made 9 a previ\s ye> :ile yr age p]mitt$4 ,note ,y _c deduct ! 9t]e/ y pd on m"oy y borr[$ 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 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 t y _c deduct1 see ! ,home ,buy]s' ,plan 7,,hbp7 guide or ! ,lifel;g ,le>n+ ,plan 7,,llp7 guide1 :i*"e applies4 #dh ,3tribut+ 6yr sp\se's g#aj ,,rrsp or -mon-law "pn]'s ,,rrsp ,? 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 #bjjd return = 3tribu;ns y make 6yr sp\se's ,,rrsp or -------------------------------------#aa -mon-law "pn]'s ,,rrsp & yr ,,rrsp _c 2 m ?an yr #bjjd ,,rrsp deduc;n limit4 ,example ,joey's #bjjd ,,rrsp deduc;n limit is 4#i1ejj4 ,joey 3tributes 4#d1jjj 6his ,,rrsp 9 #bjjd1 & 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 af ! date ( d1?4 ,h["e1 ! dec1s$ 9dividual's legal repres5tative c make 3tribu;ns 6! surviv+ sp\se's ,,rrsp or -mon-law "pn]'s ,,rrsp 9 ! ye> ( d1? or dur+ ! f/ #fj "ds af ! 5d ( t ye>4 ,3tribu;ns made 6a sp\se's ,,rrsp or -mon-law "pn]'s ,,rrsp c 2 claim$ on ! dec1s$ 9dividual's return1 up 6t 9dividual's ,,rrsp deduc;n limit =! ye> ( d1?4 ,example ,dave di$ 9 ,augu/ #bjjd4 ,8 #bjjd ,,rrsp deduc;n limit is 4#g1jjj4 ,2f he di$1 ,dave did n 3tribute 6ei 8 ,,rrsp or 8 wife's ,,rrsp = #bjjd4 ,8 wife ,paula is #ff ye>s old 9 #ej ,*apt] #b b#aa #bjjd4 ,on ,dave's 2half1 8 legal repres5tative c 3tribute up 64#g1jjj 6,paula's ,,rrsp = #bjjd4 ,! legal repres5tative c !n claim an ,,rrsp deduc;n ( up 64#g1jjj on l9e #bjh ( ,dave's #bjjd f9al return4 ,note ,if y 3tribut$ am.ts 6yr sp\se's ,,rrsp or -mon-law "pn]'s ,,rrsp 9 #bjjb1 #bjjc1 or #bjjd1 y may h 69clude 9 yr #bjjd 9come all or "p (! am.t yr sp\se or -mon-law "pn] )drew 9 #bjjd f 8 or h] sp\sal or -mon-law "pn] ,,rrsp4 ,= m 9=m,n1 see 8,am.ts f a sp\sal or -mon-law "pn] ,,rrsp or ,,rrif0 on page #ba4 ,! ,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 ,,rrsp or -mon-law #ea ,*apt] #b c#aa "pn]'s ,,rrsp 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 ,,rrsp or -mon-law "pn]'s ,,rrsp t y _c deduct1 see ! ,home ,buy]s' ,plan 7,,hbp7 guide or ! ,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 or yr sp\se's ,,rrsp or -mon-law "pn]'s ,,rrsp f ,m>* #b1 #bjjd1 6,m>* #a1 #bjje1 & y >e n claim+ !m 9 total on yr #bjjd return1 atta* a -plet$ ,s*$ule #g 6yr #bjjd return4 ,if y h alr fil$ yr return1 -plete ,s*$ule #g & s5d x 6yr tax c5tre ) yr ,,rrsp receipts &a #eb ,*apt] #b d#aa note 9dicat+ yr "n & social 9sur.e numb]4 ,= details ab h[ & :5 6file ,s*$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 #bjjc & e>li] ye>s--,if y made 3tribu;ns 9 ! f/ #fj "ds ( #bjjd 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 & b5efit package1 y c get "o on \r ,web site at _+www.cra.gc.ca_: or 03tact+ u at #a-hjj-iei-hbha4 #ec ,*apt] #b e#aa ,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 -------------------------------------#ab #bjjd ,,rrsp ,deduc;n ,limit ,! l9e numb]s 9 brackets ref] 6! l9e numb]s on yr #bjjc return4 ,/ep #a--,calculat+ yr unus$ ,,rrsp deduc;n room at ! 5d ( #bjjc 7#a7 ,5t] yr ,,rrsp deduc;n limit = #bjjc 99 """""""""""""""""""" 4#---- 7#b7 ,5t] ! total ,,rrsp 3tribu;ns y deduct$ on l9e #bjh1 & ,saskat*ewan ,p5.n ,plan 3tribu;ns y deduct$ on l9e #bji4 7d n 9clude am.ts y deduct$ = transf]s ( pay;ts or b5efits 6an ,,rrsp1 or ! excess am.t y )drew f yr ,,rrsp 9 3nec;n )! c]tific,n (a #ed ,*apt] #b a#ab provi.nal pa/ s]vice p5.n adju/;t 7,,pspa7 t y recontribut$ 6yr ,,rrsp 9 #bjjc7 """""""""""""""""""""""" 4#---- 7#c7 ,l9e #a .m9us l9e #b4 ,? is yr unus$ ,,rrsp deduc;n room at ! 5d ( #bjjc """""""""""""""""" 4#---- 99 ,if y _h a .net ,,pspa 9 #bjjc or a previ\s ye> & yr #bjjc ,,rrsp deduc;n limit is 8#j10 l1ve l9es #a & #b 9 ,/ep #a blank & 5t] yr unus$ ,,rrsp deduc;n room at ! 5d ( #bjjc on l9e #c4 ,? am.t may 2 negative4 ,/ep #b--,calculat+ yr #bjjc e>n$ 9come 79clude ea* am.t only once 9 ? /ep7 9999 9999 ,c]ta9 9come y e>n$ 9 #bjjc :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[+ #ee ,*apt] #b b#ab 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 see ,9t]pret,n ,bullet9 ,,it-#bba1 ,det]m9,n ( an ,9dividual's ,resid;e4 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#---- #ef ,*apt] #b c#ab 7#h7 ,unemploy;t b5efit plan pay;ts 7l9e #ajd7 4#---- 7#i7 .,add l9es #e 6#h """"""""""""" 4#---- 4#---- 7#aj7 ,l9e #d .m9us l9e #i """"""""""""""""" 4#---- 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#---- 4#---- #eg ,*apt] #b d#ab 7#ad7 ,l9e #aj .m9us l9e #ac 7if negative1 5t] 8#j07 """""""""""""""""" 4#---- 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#adc7 ,5t] losses on l9e #ba 2l """""""""" 4#---- 7#ag7 ,4abil;y pay;ts y rcvd f ! ,,cpp 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 #bjjc4 ,al1 ! support pay;ts y previ\sly pd & deduct$ =! ye> 9 : y pd !m b t 7 lat] repd 6y & t y 9clud$ z 9come = #bjjc 7l9e #abh7 """""" 4#---- 7#bj7 .,add l9es #ad 6#ai """"""" 4#---- #eh ,*apt] #b e#ab 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 #bjjc1 &! support pay;ts y rcvd & 9clud$ z 9come =! ye> 9 : y rcvd !m t y lat] repd 9 #bjjc or ! previ\s two ye>s & deduct$ = #bjjc 7l9e #bbj7 """""""""""" 4#---- 7#be7 .,add l9es #ba 6#bd """"""" 4#---- 7#bf7 ,l9e #bj .m9us l9e #be4 ,? am.t is yr #bjjc e>n$ 9come """ 4#---- #ei ,*apt] #b #ac ,/ep #c--,! #bjjd ,,rrsp doll> limit 7#bg7 ,5t] ! am.t f l9e #bf 4#---- "ts #ah@3p """"""""""""" 4#---- 7#bh7 ,,rrsp doll> limit = #bjjd """"""""""""""""""""""" 4#ae1ejj 7#bi7 ,5t] ! am.t f l9e #bg or #bh1 .:i*"e .is .less """"""""" 4#---- ,/ep #d--,yr #bjjc p5.n adju/;t 7,,pa7 7#cj7 ,5t] yr #bjjc ,,pa 7! total f box #eb ( yr #bjjc ,t#d slips & box #cd ( yr #bjjc ,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]son10 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 ,=m ,t#ajjg1 ,3nect$ ,p]son ,9=m,n ,return4 ,= m 9=m,n on 3nect$ #fj ,*apt] #b a#ac p]sons1 see ,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 u4 ,/ep #e--,yr #bjjd p5.n adju/;t rev]sal 7,,par7 7#cb7 ,5t] yr ,,par 7! total f box #b ( yr #bjjd ,t#aj slips7 4#---- 7#cc7 ,l9e #ca .plus l9e #cb """" 4#---- ,/ep #f--,yr #bjjd net pa/ s]vice p5.n adju/;t 7,,pspa7 7#cd7 ,5t] yr exempt ,,pspa = #bjjc 7! total f box #b ( yr ,t#bae slips7 """"""""""""""""" 4#---- 7#ce7 ,5t] yr c]tifi$ ,,pspa = #bjjd 7l9e ;,a 9 ,"p #c ( ,=m #fa ,*apt] #b b#ac ,t#ajjd1 ,apply+ =! ,c]tific,n (a ,provi.nal ,,pspa7 """"""""" 4#---- 7#cf7 ,l9e #cd .plus l9e #ce """" 4#---- 7#cg7 ,5t] yr qualify+ )drawals = #bjjd 7,"p #c ( ,=m ,t#ajjf1 ,designat+ an ,,rrsp ,)drawal z a ,qualify+ ,)drawal7 """"""""" 4#---- 7#ch7 ,l9e #cf .m9us l9e #cg4 ,? am.t is yr #bjjd net ,,pspa 7? am.t c 2 negative7 """""""""""" 4#---- ,/ep #g--,yr #bjjd ,,rrsp deduc;n limit 7#ci7 ,5t] yr #bjjc 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 #bjjd net ,,pspa f l9e #ch """"""""""""""""""""""" 4#---- 7#dc7 ,l9e #da .m9us l9e #db4 ,? am.t is yr #bjjd ,,rrsp deduc;n limit 7if negative1 5t] 8#j07 4#---- #fb ,*apt] #b c#ac ,/ep #h--,yr #bjjd 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 #bjjd return 7_c 2 m ?an ! am.t on l9e #dc74 ,d n 9clude am.ts t y deduct = transf]s ( pay;ts or b5efits 6an ,,rrsp1 or =! excess am.t y )drew f yr ,,rrsp 9 3nec;n )! c]tific,n (a provi.nal ,,pspa t y recontribut$ 6yr ,,rrsp 9 #bjjd 99999999 """""""""""""""" 4#---- 7#dh7 ,l9e #df .m9us l9e #dg4 ,? am.t is yr #bjjd unus$ ,,rrsp deduc;n room t y c c>ry =w>d 6#bjje 7? am.t c 2 negative7 "" 4#---- #fc ,*apt] #b d#ac 99999999 ,if y 3tribut$ 6! ,saskat*ewan ,p5.n ,plan dur+ #bjjd1 9clude ! am.t y deduct on l9e #bji ( yr #bjjd return1 on l9e #dg ( ? *>t4 -------------------------------------#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$+ ye>4 ,x does n apply 63tribu;ns t 7 repay;ts "u ! ,home ,buy]s' ,plan or ! ,lifel;g ,le>n+ ,plan4 ,yr unus$ ,,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*$ule #g0 on page #aa4 ,if y did n deduct all ! 3tribu;ns y made 6yr ,,rrsp or yr sp\se's #fd ,*apt] #b a#ad ,,rrsp or -mon-law "pn]'s ,,rrsp 9 #aiia & lat] ye>s1 y h two op;ns3 ! unus$ 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 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 #fe ,*apt] #b b#ad --,y h n deduct$1 = any ye>1 ! unus$ 3tribu;ns t y made 6yr ,,rrsp or 6yr sp\se's ,,rrsp or -mon-law "pn]'s ,,rrsp4 --,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 9=m,n1 see 8,direct transf] ( an excess ,,rpp lump-sum pay;t0 on page #be4 --,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 #ff ,*apt] #b c#ad --,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 ! 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 #fg ,*apt] #b d#ad 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 #bjjd ,t#d;,,rsp slip on l9e #abi ( yr return4 ,= m 9=m,n1 see 8,calculat+ ! 9come y & yr sp\se or -mon-law "pn] h 6report0 on page #ba4 --,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 return if x appe>s 9 box #bb (! ,t#d;,,rsp slip4 ,if ! am.t appe>s 9 box #af (! ,t#d;,,rif slip & y 7 #fh ,*apt] #b e#ad #fe ye>s or old] at ! 5d ( ,decemb] #bjjd1 report x on l9e #aae4 ,o!rwise1 report ! am.t on l9e #acj4 ,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 "u : y or yr sp\se or -mon-law "pn] is ! annuitant if yr unus$ 3tribu;ns >e 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>s 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$ #fi ,*apt] #b f#ad 3tribu;ns4 ,foll[ ! six-/ep process describ$ 9 ! *>t on page #ae 6det]m9e if y h 6-plete a ,t#a-;,,ovp1 #bjjd -------------------------------------#ae ,9dividual ,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 ? #a@3p tax1 y h 6pay x no lat] ?an #ij "ds af ! 5d (! ye> 9 : ! unus$ 3tribu;ns exi/4 ,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 ,: return d y h 6use8 --,if y h ,,rrsp excess 3tribu;ns made 2f #aiia t >e subject 6tax1 -plete & s5d ,t#a-;,,ovp ,s*$ule1 ,calculat+ ! ,am.t ( ,,rrsp ,excess ,3tribu;ns ,made ,2f #aiia t >e ,subject 6,tax4 --,if y h ,,rrsp excess 3tribu;ns made f ,janu>y #a1 #aiia 6,febru>y #gj ,*apt] #b a#ae #bf1 #aiie 9clusively or1 y made m&atory 3tribu;ns 6a gr\p ,,rrsp 9 #bjjc or #bjjd t >e subject 6tax1 y m/ -plete a ,t#a-;,,ovp1 ,9dividual ,tax ,return = ,,rrsp ,excess ,3tribu;ns4 --,if y h ,,rrsp excess 3tribu;ns made f ,febru>y #bg1 #aiie1 6,decemb] #ca1 #bjjc t >e subject 6tax1 -plete a ,t#a-;,,ovp-;,s1 ,simplifi$ ,9dividual ,tax ,return = ,,rrsp ,excess ,3tribu;ns4 ,d ,y ,h 6,-plete a #bjjd ,t#a-;,,ovp ,return8 --,if y foll[ ! *>t 2l & >rive at a po9t ": we say1 8,y d n h 6-plete a #bjjd ,t#a-;,,ovp10 y >e n subject 6! #a@3p-p]-mon? tax4 ,y d n h 6g any fur!r 9 ! *>t4 --,if yr #bjjd ,,rrsp deduc;n limit 9cludes a net ,,pspa = #bjjd or yr unus$ ,,rrsp deduc;n limit at #ga ,*apt] #b b#ae ! 5d ( #bjjc is a negative am.t1 -plete a #bjjd ,t#a-;,,ovp return 6det]m9e if y >e subject 6! #a@3p- p]-mon? tax4 ,if y >e n subject 6? tax = #bjjd1 y may 2 subject 6x = #bjje4 ,transcrib]'s note3 7,! foll[+ 0 set-up 9 two columns4 ,column #a3 ,situ,n ,column #b3 ,ac;n7 ,situ,n ,/ep #a--,does "o ( ^! situ,ns apply 6y8 --,y 3tribut$ am.ts 6yr ,,rrsp or yr sp\se's ,,rrsp or -mon-law "pn]'s ,,rrsp f ,janu>y #a1 #aiia 6,decemb] #ca1 #bjjd1 t y did n & w n deduct on yr #bjjd or e>li] ye> returns4 #gb ,*apt] #b c#ae --,a gift 0 donat$ 6yr ,,rrsp f ,janu>y #a1 #aiia 6,decemb] #ca1 #bjjd4 ,a gift is any am.t t "s"o o!r ?an y or yr sp\se or -mon-law "pn] 3tribut$ 6yr ,,rrsp4 ,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 #bjjd ,t#a-;,,ovp4 ,situ,n ,/ep #b--,is yr #bjjd ,,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 #bjjc1 plus ! total ( any ,,rrsp 3tribu;ns 79clud+ gifts7 made dur+ #bjjd8 ,ac;n --,if y answ] no1 g 6,/ep #c4 --,if y answ] yes1 y d n h 6-plete a #bjjd ,t#a-;,,ovp4 #gc ,*apt] #b d#ae ,situ,n ,/ep #c--,w]e y "y] ?an #ah ye>s old at any "t 9 #bjjd8 ,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 #bjjd ,t#a-;,,ovp-;,s 6det]m9e ! am.t ( ? tax4 ,situ,n ,/ep #d--,>e yr unus$ ,,rrsp 3tribu;ns 79clud+ gifts7 made f ,janu>y #a1 #aiia 6,decemb] #ca1 #bjjd1 less ?an ! total ( yr #bjjd ,,rrsp deduc;n limit f yr late/ ,notice ( ,assess;t or ,notice ( ,reassess;t .plus 4#b1jjj8 ,ac;n --,if y answ] no1 g 6,/ep #e4 --,if y answ] yes1 y d n h 6-plete a #bjjd ,t#a-;,,ovp4 #gd ,*apt] #b e#ae ,situ,n ,/ep #e--,d any ( ^! situ,ns apply 6y8 --,at ! 5d ( #bjjd1 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 #aiia 6,febru>y #bf1 #aiie1 & _! total 0 4#h1jjj or less4 --,y did n 3tribute 6an ,,rrsp f ,febru>y #bg1 #aiie 6,decemb] #ca1 #bjjd4 ,ac;n --,if .all ( ^! situ,ns apply 6y1 y d n h 6-plete a #bjjd ,t#a-;,,ovp4 --,if ."o ( ^! situ,ns .does .n apply 6y1 g 6,/ep #f4 #ge ,*apt] #b f#ae ,situ,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 #bjjd ,t#a-;,,ovp4 ,if y answ] no1 y may 2 subject 6tax on yr unus$ ,,rrsp 3tribu;ns4 ,-plete a #bjjd ,t#a-;,,ovp 6det]m9e ! am.t ( ? tax4 #gf ,*apt] #c--,,rrif 3tribu;ns #af ,? *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 ^? = ,,rrsp4 ,= 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 "pn] is ! annuitant1 if y & yr curr5t or #gg ,*apt] #c a#af =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 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 "pn] at ! "t ( d1?4 ,= m details1 see ,9=m,n ,%eet ,,rc#dagg1 ,d1? ( an ,,rrsp ,annuitant1 #gh ,*apt] #c b#af 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 & --6settle "rs >is+ \ ( yr rel,n%ip on or af ! br1kd[n ( yr rel,n%ip4 #gi ,*apt] #c c#af ,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 #be4 ,,dpsp pay;ts ,"u propos$ legisl,n1 y w 2 a# 63tribute 6yr ,,rrif 0directly transf]r+ a lump-sum pay;t f3 --a ,,dpsp "u : y >e a memb]1 or =m] memb]1 if y >e 5titl$ 6rcv ! lump sum2 --a ,,dpsp "u : yr curr5t or =m] sp\se or -mon-law "pn] 0 ! memb]1 or =m] memb]1 if y >e 5titl$ 6rcv ! lump sum 2c yr curr5t or =m] sp\se or -mon-law "pn] di$2 or --a ,,dpsp "u : yr curr5t or =m] sp\se or -mon-law "pn] is a memb]1 or =m] memb]1 if y >e 5titl$ 6rcv ! lump sum3 #hj ,*apt] #c d#af --"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 ,note ,3tribu;ns made 0y 6yr ,,dpsp may n 2 transf]r$ 6yr ,,rrif4 ,= excep;ns 6! direct transf] require;t & o!r rules1 see ,9t]pret,n ,bullet9 ,,it-#ebh1 ,transf]s ( ,funds ,2t ,regi/]$ ,plans4 ,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 #ha ,*apt] #c e#af --"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 -------------------------------------#ag ,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 #hb ,*apt] #c a#ag ,t#ajij1 ,d1? (a ,,rrif ,annuitant --,designat$ ,b5efit4 ,saskat*ewan ,p5.n ,plan 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 & #hc ,*apt] #c b#ag --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 6regi/]$ plans or funds & annuities10 on page #bb4 #hd ,*apt] #d--,pay;ts f an c#ag ,,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 get f ^! plans4 ,g5],y1 an ,,rrsp m/ mature 0! la/ "d (! ye> 9 : y turn #fi4 ,on 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 ,,rrsp1 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 or ,,rrif's1 or f a dec1s$ 9dividual's ,,rrsp or ,,rrif's4 ,? *apt] al provides 9=m,n on sp\sal or -mon-law "pn] ,,rrsp & ,,rrif's4 #he ,*>t #a--,am.ts ,f ,yr #ah ,,rrsp 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 #bjjd4 ,9 all o!r cases1 report yr ,,rrif 9come on l9e #acj4 ,= m 9=m,n1 see l9e #aae 9 yr 9come tax & b5efit 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 #hf ,*apt] #d a#ah ,descrip;n ,)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=m,n slip3 ,t#d;,,rsp--,box #bj ,w tax 2 )held3 ,no ,descrip;n ,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$1 or if y 7 #fe or old] on ,decemb] #ca1 #bjjd1 ! pay;ts qualify =! p5.n 9come #hg ,*apt] #d b#ah am.t4 ,9 a4i;n 6rcvg a retire;t 9come \ ( yr ,,rrsp1 y c al *oose 6transf] ! prop]ty 6a ,,rrif or 6buy yrf an eligi# annu;y4 ,! value ( all ! prop]ty ! plan holds is 9clud$ 9 yr 9come 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;n ,-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 #hh ,*apt] #d c#ah ,descrip;n ,m9imum am.t f a ,,rrif--,/>t+ 9 ! ye> af ! ye> y e/abli% 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 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 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;n ,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] #hi ,*apt] #d d#ah 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 am.t f a ,,rrif0 9 *>t #e on page #bd4 ,! 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;n ,am.ts deem$ rcvd on deregi/r,n ( an ,,rrsp or a ,,rrif--,if 9 #bjjd yr ,,rrsp or ,,rrif 0 *ang$ & x no l;g] satisfies ! rules "u : x 0 regi/]$1 x is no l;g] an ,,rrsp or a ,,rrif4 ,x is n[ an am5d$ plan or fund4 ,9 s* a case1 we 3sid] y 6h rcvd 9 #bjjd an am.t t equals ! fair m>ket value ( all ! prop]ty ! plan or fund held at ! "t #ij ,*apt] #d e#ah x c1s$ 2+ an ,,rrsp or a ,,rrif4 ,see ,note #a 2l4 ,9=m,n slip3 ,t#d;,,rsp--,box #bf1 ,t#d;,,rif--,box #bj ,w tax 2 )held3 ,note #c ,descrip;n ,o!r 9come & deduc;ns f an ,,rrsp or a ,,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 = #bjjd4 ,? applies if1 9 #bjjd1 yr ,,rrsp or ,,rrif tru/ holds at any "t a non-qualifi$ 9ve/;t or 4pos$ (a non-qualifi$ 9ve/;t4 ,x al applies if tru/ prop]ty 0 us$ z secur;y =a loan1 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 #ia ,*apt] #d f#ah ,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 #bjjd is a sp\sal or -mon-law "pn] ,,rrsp1 or ! ,,rrif f : y rcv excess am.ts 9 #bjjd is a sp\sal or -mon-law "pn] ,,rrif1 & yr sp\se or -mon-law "pn] made 3tribu;ns 6any ( yr ,,rrsp 9 #bjjb1 #bjjc1 or #bjjd1 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 #ba4 ,note #b ,if1 9 #aiia or a lat] ye>1 y made 3tribu;ns 6yr ,,rrsp or 6yr sp\se's ,,rrsp or -mon-law "pn]'s ,,rrsp t y did n deduct = any ye> & ^? funds >e transf]r$ f t ,,rrsp 6a ,,rrif1 #ib ,*apt] #d g#ah 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 ,note #c ,tax w 2 )held only if ! am.t is pd 9 ! ye> ( deregi/r,n4 -------------------------------------#ai ,*>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 #ic ,*apt] #d a#ai ,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 -mon-law "pn] & he or %e w 2g9 6rcv ! annu;y pay;ts2 ,t#d;,,rsp box numb]3 #af ,slip issu$3 surviv+ sp\se or -mon-law "pn] --..! b5efici>y (! .e/ate1 ! sp\se or -mon-law "pn] & legal repres5tative c jo9tly elect 9 writ+ 6tr1t am.ts ! ,,rrsp pd 6! e/ate z 2+ pd 6! sp\se or -mon-law "pn]4 ,! surviv+ sp\se or -mon-law "pn] m/ atta* a copy (! writt5 elec;n 6his or h] return4 ,! elec;n has 6specify t ! surviv+ sp\se or -mon-law "pn] is elect+ 62come ! annuitant (! ,,rrsp4 ,if s* an elec;n is made1 no #id ,*apt] #d b#ai ,t#d;,,rsp slip w 2 issu$ 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 ,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 ,= #ie ,*apt] #d c#ai 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 see ,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 ,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 ! #if ,*apt] #d d#ai ,,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 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 #ig ,*apt] #d e#ai ,! 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]3 #ah or #bh ,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 see ,9=m,n ,%eet ,,rc#dagg1 ,d1? ( an ,,rrsp ,annuitant1 & ,=m ,t#bjai1 ,d1? ( an ,,rrsp ,annuitant--,refund ( ,premiums4 #ih ,*apt] #d f#ai ,t#d;,,rsp box numb]3 #bh ,slip issu$3 */gr&*ild or e/ate ,9come e>n$ 9 ! ,,rrsp af ! annuitant dies t ! b5efici>y rcvs4 ,t#d;,,rsp box numb]3 #bh ,slip issu$3 b5efici>y ,9come e>n$ 9 ! ,,rrsp af ! annuitant dies t ! e/ate rcvs4 ,t#d;,,rsp box numb]3 #bh ,slip issu$3 e/ate -------------------------------------#bj ,*>t #c--,am.ts ,f a ,dec1s$ ,annuitant's ,,rrif --,in all cases1 tax w n 2 )held4 --,if y 7 #fe or old] on ,decemb] #ca1 #bjjd1 or if y rcvd ! pay;ts 2c yr sp\se or -mon-law "pn] di$1 report ^! pay;ts on l9e #aae ( yr return4 ,9 all o!r cases1 report ! pay;ts on l9e #acj ( yr return4 #ii ,*apt] #d a#bj ,transcrib]'s note3 7,! foll[+ 0 set-up 9 ?ree columns1 ,column #a3 ,descrip;n ( am.t ,column #b3 ,t#d;,,rif box numb] ,column #c3 ,slip issu$ 9 ! "n (1 & 6be report$ by7 ,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 #ajj ,*apt] #d b#bj 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 ,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 #aja ,*apt] #d c#bj 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]3 #af & #bd ,slip issu$3 surviv+ sp\se or -mon-law "pn] ,descrip;n3 ,= all o!r situ,ns--,on l9e #acj (! dec1s$ 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 ,descrip;n3 ,! am.t report$ on ! dec1s$ annuitant's f9al return may 2 reduc$ if "o (! foll[+ 3di;ns applies3 --,y 7 ! sp\se or -mon-law "pn] (! annuitant at ! "t ( d1? & an am.t #ajb ,*apt] #d d#bj is pd f ! ,,rrif 6y or 6! e/ate ( : y >e a b5efici>y4 ,t#d;,,rif box numb]3 #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 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 see ,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$3 */gr&*ild or e/ate #ajc ,*apt] #d e#bj ,descrip;n3 ,9come e>n$ 9 ! ,,rrif af ! annuitant dies t ! b5efici>y rcvs4 ,t#d;,,rif box numb]3 #bb ,slip issu$3 b5efici>y ,descrip;n3 ,9come e>n$ 9 ! ,,rrif af ! annuitant dies t ! e/ate rcvs4 ,t#d;,,rif box numb]3 #bb ,slip issu$3 e/ate ,lock$-in ,,rrsp ,a lock$-in ,,rrsp is a plan 3ta9+ funds transf]r$ f a regi/]$ p5.n 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$-in ,,rrsp 6provide ! memb] )a retire;t 9come4 #ajd ,*apt] #d f#bj ,y _c )draw funds f a lock$-in ,,rrsp4 ,! m"oy has 6/ay 9 ! ,,rrsp & 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 c]tificate1 c h a lock$-in 9t]e/ rate =! t]m (! c]tificate4 -------------------------------------#ba ,am.ts f a sp\sal or -mon-law "pn] ,,rrsp or ,,rrif ,? sec;n applies 6y if y rcv 9come f a sp\sal or -mon-law "pn] ,,rrsp or #aje ,*apt] #d a#ba a sp\sal or -mon-law "pn] ,,rrif4 ,? sec;n may al apply 6y if y 3tribut$ 6yr sp\se's ,,rrsp or -mon-law "pn]'s ,,rrsp4 ,a sp\sal or -mon-law "pn] ,,rrsp is any ( yr ,,rrsp3 --6: yr sp\se or -mon-law "pn] 3tribut$2 --t rcvd pay;ts or transf]s ( prop]ty f yr ,,rrsp 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] ,,rrsp4 ,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 #ajf ,calculat+ ! 9come y & yr b#ba sp\se or -mon-law "pn] h 6report ,if y 3tribut$ 6any sp\sal or -mon-law "pn] ,,rrsp 9 #bjjb1 #bjjc1 or #bjjd1 y may h 69clude 9 yr #bjjd 9come all or "p (3 --! am.ts yr sp\se or -mon-law "pn] rcvd 9 #bjjd f any ( 8 or h] unmatur$ sp\sal or -mon-law "pn] ,,rrsp2 --! -mut,n pay;ts yr sp\se or -mon- law "pn] rcvd 9 #bjjd f any ( 8 or h] matur$ sp\sal or -mon-law "pn] ,,rrsp2 --! am.ts we 3sid] yr sp\se or -mon- law "pn] 6h rcvd 9 #bjjd f any ( 8 or h] deregi/]$ sp\sal or -mon-law "pn] ,,rrsp2 & --! am.ts yr sp\se or -mon-law "pn] rcvd1 or t we 3sid] he or %e rcvd1 9 #bjjd f any ( 8 or h] sp\sal or -mon-law "pn] ,,rrif's t >e m ?an ! m9imum am.t =! ye>4 #ajg ,*apt] #d c#ba ,6det]m9e ! am.t 69clude 9 yr 9come or yr sp\se's 9come 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 y h n 3tribut$ 6any sp\sal or -mon-law "pn] ,,rrsp 9 ! ye> yr sp\se or -mon-law "pn] )draws ! funds1 or 9 ei (! two prec$+ ye>s4 ,o!rwise1 y 7! 3tributor7 w probably h 69clude 9 yr 9come ! funds yr sp\se or -mon-law "pn] 7! annuitant7 )draws4 #ajh ,*apt] #d d#ba ,example ,9 ,may #bjjb1 ,jo%ua />t$ 3tribut+ 6his wife ,k]i's ,,rrsp4 ,he 3tribut$ ! foll[+ am.ts 6h] ,,rrsp3 ,ye> """""" ,am.t #bjjb """"" 4#b1jjj #bjjc """"" 4#b1jjj #bjjd plus 4#a1jjj ,total """" 4#e1jjj ,9 #bjjd1 ,k]i )drew 4#d1jjj f h] sp\sal ,,rrsp4 ,2f #bjjd1 %e _h n )drawn any am.ts f h] sp\sal ,,rrsp4 ,k]i det]m9es t ,jo%ua has 69clude 4#d1jjj 9 8 9come on l9e #abi ( 8 #bjjd return1 s9ce ! am.t ,jo%ua has 69clude z 9come is ! less] (3 --! am.ts he 3tribut$ 6all sp\sal ,,rrsp = 8 wife 9 #bjjb1 #bjjc1 & #bjjd 74#e1jjj72 & #aji ,*apt] #d e#ba --! am.t 8 wife )drew f h] sp\sal ,,rrsp 9 #bjjd 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 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 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 #aaj ,*apt] #d f#ba --,! 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 -------------------------------------#bb ,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 #aaa a#bb #aab ,*apt] #e--,transf]s b#bb 6regi/]$ 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 = #aac ,*apt] #e c#bb ,non-,resid5t ,tax ,exemp;n1 = m 9=m,n on transf]s4 ,/>t \tl9e ,transf]s f a ,regi/]$ retire;t 9come fund 7,,rrif7 6a ,regi/]$ p5.n plan 7,,rpp7 ,/>t+ 9 #bjjd y c transf] directly an am.t f yr ,,rrif 6a m"oy pur*ase provi.n ( an ,,rpp "u : y 7 a memb] 2f ! transf]4 ,5d \tl9e ,transf]s ( regi/]$ $uc,n sav+s plan 7,,resp7 a3umulat$ 9come pay;ts ,s9ce #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 ,,resp & >e subject 6tax4 ,! am.t subject 6tax #aad ,*apt] #e d#bb may 2 reduc$ if all (! 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 ,= 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 #aae ,*apt] #e e#bb --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 ,unit$ ,/ates ,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 & b5efit guide4 -------------------------------------#bc ,*>t #d--,pay;ts ,t ,y ,c ,transf] ,directly or ,9directly --,6deduct a pay;t1 y h 6make ! 3tribu;ns 6a plan or fund 9 ! ye> y #aaf ,*apt] #e a#bc 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 #bjjd return4 ,if y did n rcv a ,s*$ule #g 9 yr 9come tax package1 y c get "o 0visit+ \r ,web site at _+www.cra.gc.ca_:1 or 0call+ #a-hjj-iei-bbba4 ,transcrib]'s note3 7,! foll[+ 0 set-up 9 ?ree columns4 ,column #a3 ,type ( pay;t ,column #b3 ,c 2 transf]r$ 6yr3 ,,rpp1 ,,rrsp1 ,,rrif1 ,annu;y ,column #c3 ,9/ruc;ns7 #aag ,*apt] #e b#bc ,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 #aah ,*apt] #e c#bc 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 ! footnotes >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*$ule #g4 --,y _c transf] ! eligi# "p ( yr retir+ all[.e 6yr sp\se's ,,rrsp or -mon-law "pn]'s ,,rrsp4 ,y may 2 a# 63tribute am.ts y rcvd f yr retir+ all[.e 6yr [n or yr sp\se's #aai ,*apt] #e d#bc ,,rrsp or -mon-law "pn]'s ,,rrsp1 up 6! limits expla9$ 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] directly transf]s ! eligi# "p ( yr retir+ all[.e4 ,type ( pay;t3 ,am.ts pd f an ,,rrsp or ,,rrif ^u d1? (! annuitant ,c 2 transf]r$ 6yr3 ,,rpp--,no ,,rrsp--,yes ,,rrif--,yes ,annu;y--,yes ,9/ruc;ns ,d1?s af #aiih--,if1 at ! "t ( d1?1 y >e ! dec1s$ annuitant's sp\se or -mon- law "pn]1 or y >e a f9anci,y dep5d5t * or gr&*ild (! annuitant 2c (a physical or m5tal 9firm;y1 y c transf] #abj ,*apt] #e e#bc tax free 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 dep5d5t * 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 ,= m details1 see 8,*>t #b--,am.ts ,f a ,dec1s$ ,annuitant's ,,rrsp0 on page #ai or 8,*>t #c-- ,am.ts ,f a ,dec1s$ ,annuitant's ,,rrif0 on page #bj4 #aba ,*>t #e--,pay;ts ,t ,y ,h #bd 6,transf] ,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 #abb ,*apt] #e a#bd ,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[+ footnotes w 2 ref]r$ 60a/]isks "?\t ! foll[+ *>t47 99 ,y c f9d ! =m titles on page #bh4 9999 ,"u propos$ legisl,n4 ,type ( pay;t3 ,,rpp lump sum ,c 2 transf]r$ 6yr3 ,,rpp--,yes ,,rrsp--,yes ,,rrif--,yes ,annu;y--,no ,9/ruc;ns --,? 9cludes a lump-sum pay;t y rcv f yr ,,rpp or f yr curr5t or =m] sp\se's ,,rpp or -mon-law #abc ,*apt] #e b#bd "pn]'s ,,rpp 2c yr curr5t or =m] sp\se or -mon-law "pn] has di$4 --,d n claim a deduc;n =! am.t y transf]1 & d n report any am.t on yr return4 --,if y transf] an excess ,,rpp lump- sum pay;t1 see 8,direct transf] ( an excess ,,rpp lump-sum pay;t0 on page #be4 ,=m 993 ,t#baea ,type ( pay;t3 ,,dpsp lump sum ,c 2 transf]r$ 6yr3 ,,rpp--,yes ,,rrsp--,yes ,,rrif--,yes 9999 ,annu;y--,no ,9/ruc;ns --,? 9cludes a lump-sum pay;t y rcv f yr ,,dpsp or f yr curr5t 7or =m] 99997 sp\se's ,,dpsp or -mon-law "pn]'s ,,dpsp 2c yr curr5t 7or =m] 99997 sp\se or -mon-law "pn] has di$4 #abd ,*apt] #e c#bd --,y c al transf] ? am.t 6ano!r ,,dpsp4 --,d n claim a deduc;n =! am.t y transf]1 & d n report any am.t on yr return4 ,=m 993 ,t#baea ,type ( pay;t3 ,,rrsp -mut,n pay;t ,c 2 transf]r$ 6yr3 ,,rpp--,no ,,rrsp--,yes ,,rrif--,yes ,annu;y--,yes ,9/ruc;ns --,! -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 issu] 6buy an eligi# annu;y1 claim a deduc;n =! am.t y transf] on l9e #bcb4 #abe ,*apt] #e d#bd --,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$ 6yr3 ,,rpp--,yes ,,rrsp--,yes ,,rrif--,yes ,annu;y--,no ,9/ruc;ns --,? 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 ,type ( pay;t3 ,prop]ty f a ,,rrif ,c 2 transf]r$ 6yr3 ,,rpp--,yes ,,rrsp--,no #abf ,*apt] #e e#bd ,,rrif--,yes ,annu;y--,no ,9/ruc;ns --,? is an am.t y transf] f "o ( yr ,,rrif's 6ano!r ( yr ,,rrif's or 6a ,,rpp 7see page #bb74 --,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$ 6yr3 ,,rpp--,no ,,rrsp--,yes ,,rrif--,yes ,annu;y--,yes ,9/ruc;ns --,! excess am.t appe>s 9 box #bd ( yr ,t#d;,,rif slip4 ,! excess am.t is al 9clud$ 9 ! total 9 box #af (! same ,t#d;,,rif slip4 ,report ! total am.t 9 box #af on yr return4 #abg ,*apt] #e f#bd --,see l9e #aae ( yr 9come tax & b5efit 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$ 6yr3 ,,rpp--,no ,,rrsp--,yes ,,rrif--,yes ,annu;y--,yes ,9/ruc;ns --,? 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 ! curr5t or =m] sp\se or -mon-law "pn] (a #abh ,*apt] #e g#bd memb] on ! br1kd[n ( yr rel,n%ip1 or if ! memb] has di$4 --,d n claim a deduc;n =! am.t y transf]1 & d n report any am.t on yr return4 -------------------------------------#be ,*>t #f--,pay;ts ,t ,y ,transf] ,directly ,2c (! ,br1kd[n ( ,yr ,rel,n%ip --,in all cases1 ! transf] m/ 2 direct4 ,if y rcv any (! types ( pay;ts li/$ 2l 9 ca% or 0*eque1 y h 69clude !m 9 yr 9come =! ye> y 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 --,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 agree;t relat+ 6a divi.n ( prop]ty 2t y & yr curr5t or =m] sp\se or -mon- #abi ,*apt] #e a#be 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 transf] ! funds4 ,transcrib]'s note3 7,! foll[+ 0 set-up 9 f\r columns3 ,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 99 ,! foll[+ footnote w 2 ref]r$ 60a/]isks "?\t ! foll[+ *>t47 99 ,y c f9d ! titles (! =ms on page #bh4 9999 ,"u propos$ legisl,n4 999999 ,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#d;,,rif slip issu$ 9 #acj ,*apt] #e b#be yr "n4 ,d n report any am.t on yr tax return4 ,type ( pay;t3 ,,rpp lump sum pay;t ,c 2 transf]r$ 6yr3 ,,rpp--,yes ,,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#baea ,type ( pay;t3 ,,dpsp lump sum pay;t ,c 2 transf]r$ 6yr3 ,,rpp--,yes 9999 ,,rrsp--,yes 9999 ,,rrif--,yes 9999 ,annu;y--,no #aca ,*apt] #e c#be ,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#baea ,type ( pay;t3 ,prop]ty f an unmatur$ ,,rrsp ,c 2 transf]r$ 6yr3 ,,rpp--,no ,,rrsp--,yes 999999 ,,rrif--,yes ,annu;y--,no ,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 ,=m 993 ,t#bbbj #acb ,*apt] #e d#be ,type ( pay;t3 ,prop]ty f a ,,rrif ,c 2 transf]r$ 6yr3 ,,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$ 6yr3 ,,rpp--,no ,,rrsp--,yes ,,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 #acc ,*apt] #e e#be --,d n claim a deduc;n =! am.t y transf]1 & d n report any am.t on yr return4 ,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 ! 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 = #bjjd1 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 #acd ,*apt] #e f#be ,,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+ ! 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 #bjjd & we 3sid] y 6h 3tribut$ an excess transf] 6yr ,,rrsp1 a deduc;n is availa# if y meet bo? (! foll[+ 3di;ns3 #ace ,*apt] #e g#be --,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 ,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 #acf ,*apt] #f--,,pa's1 ,,par's1 #bf & ,,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$it am.t may al m1sure ! value (! b5efit y e>n =! ye> "u ^! >range;ts4 #acg ,does yr employ] h 6report a#bf a ,,pa = y8 ,yr employ] usu,y has 6report a ,,pa = y :e!r y get an imm "r 6! b5efit or p5.n y e>n or yr "r >ises only af y -plete a fur!r p]iod ( s]vice or plan memb]%ip4 ,": is yr ,,pa %[n on yr ,t#d or ,t#d;,a slip8--,yr ,,pa = #bjjd appe>s 9 box #eb ( yr #bjjd ,t#d slip1 or 9 box #cd ( yr #bjjd ,t#d;,a slip4 ,if y "w$ = m ?an "o employ] 9 #bjjd & ea* employ] sponsors _! [n ,,rpp or ,,dpsp1 y may h m ?an "o ,,pa = #bjjd4 ,5t] ! total ( yr #bjjd ,,pa's f yr #bjjd ,t#d or ,t#d;,a slips on l9e #bjf ( yr #bjjd 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 #ach ,*apt] #f b#bf reduces yr ,,rrsp deduc;n limit =! foll[+ ye>4 ,= details on h[ 6calculate yr ,,rrsp deduc;n limit1 see 8,calculat+ yr #bjjd ,,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 u4 ,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 #aci ,*apt] #f c#bf 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 #bjjd1 x 9cr1ses yr #bjjd ,,rrsp deduc;n limit4 ,9 s* a case1 we w usu,y s5d y ,=m ,t#ajbh1 ,yr ,,rrsp ,9=m,n = #bjjd1 & give y yr revis$ #bjjd ,,rrsp deduc;n limit :5 we h updat$ \r records4 ,if y d n rcv ,=m ,t#ajbh & y want 63firm yr #bjjd ,,rrsp deduc;n limit1 visit \r ,web site at _+www.cra.gc.ca/myaccount_: or call \r ,tax ,9=m,n ,ph"o ,s]vice 7,t4,i4,p4,s47 at #a-hjj-bfg-fiii4 ,! ,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 #bjjc return4 #adj ,pa/ s]vice p5.n adju/;ts d#bf 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/ #ada ,*apt] #f e#bf s]vice b5efits4 ,"! >e two types ( ,,pspa's3 .c]tifia# ,,pspa's1 & ,,pspa's t >e .exempt .f .c]tific,n 7exempt ,,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 #bjjd ,,rrsp deduc;n limit0 on page #aj4 #adb ,*apt] #f 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 -------------------------------------#bg ,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#ajjd & det]m9e if we c c]tify ! ,,pspa4 #adc ,co/ ( pa/ s]vice b5efits a#bg ,! am.t x co/s y 6pay = pa/ s]vice b5efits w likely n equal ! ,,pspa 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 --directly transf]r+ 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 #add ,*apt] #f b#bg adm9i/rator has 6report4 ,d n report yr qualify+ transf] am.t z 9come1 & d n deduct x4 ,:at happ5s if we _c 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+ ,)drawal4 ,-plete ? =m & return x 6u )9 #cj "ds4 ,6spe$ up ! c]tific,n process1 yr plan adm9i/rator c 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 #ade ,*apt] #f c#bg *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> 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 = #bjjd reduces ! am.t ( ,,rrsp 3tribu;ns y c deduct = #bjjd4 ,yr #bjjd net ,,pspa is ! total (3 --yr exempt ,,pspa's = #bjjc 7total f box #b ( yr ,t#bae slips72 .plus --yr c]tifi$ ,,pspa's = #bjjd 7copy #b1 ,=m ,t#ajjd1 ,"p #c1 l9e ;,a72 .m9us #adf ,*apt] #f d#bg --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 plan or specifi$ retire;t >range;t & yr pa/ s]vice b5efits a3ru+ "u ! plan 7 improv$4 ,y c f9d yr #bjjd ,,rrsp deduc;n limit on yr late/ ,notice ( ,assess;t or ,notice ( ,reassess;t4 ,if y rcv a c]tifi$ ,=m ,t#ajjd af we s5d y yr notice1 we may reduce yr #bjjd ,,rrsp deduc;n limit4 ,9 s* a case1 we w usu,y s5d y ,=m ,t#ajbh1 ,yr ,,rrsp ,9=m,n = #bjjd1 & give y yr revis$ #bjjd ,,rrsp deduc;n limit :5 we h updat$ \r records4 ,if y d n rcv ,=m ,t#ajbh & y want 63firm yr #bjjd ,,rrsp deduc;n limit1 visit \r ,web site at _+www.cra.gc.ca/myaccount_: or call \r ,tax ,9=m,n ,ph"o ,s]vice 7,t4,i4,p4,s47 at #a-hjj-bfg-fiii4 ,! ,t4,i4,p4,s4 ,,rrsp s]vice is availa# f mid-,septemb] 6,april #adg ,*apt] #f e#bg #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 #bjjc return4 #adh ,ref];es #bh ,y c get ! foll[+ =ms & public,ns on \r ,web site at _+www.cra.gc.ca_: or 0call+ u at #a-hjj-iei-bbba4 ,=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 #bjjd ,9dividual ,tax ,return = ,,rrsp ,excess ,3tribu;ns ,t#a-;,,ovp ,calculat+ ! ,am.t ( ,,rrsp ,excess ,s*$ule ,3tribu;ns ,made ,2f #aiia ,t ,>e ,subject 6,tax ,t#a-;,,ovp-;,s #bjjd ,simplifi$ ,9dividual ,tax ,return = ,,rrsp ,excess ,3tribu;ns ,t#a;,e-,,ovp ,9dividual ,tax ,return = ,regi/]$ ,$uc,n ,sav+s ,plans ,ov]- ,pay;ts #adi ,ref];es a#bh ,t#gdf ,calculat+ ,yr ,deduc;n = ,refund ( ,unus$ ,,rrsp ,3tribu;ns ,t#ajjd ,apply+ =! ,c]tific,n (a ,provi.nal ,,pspa ,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 #fj7l77v7 #aej ,ref];es b#bh ,t#bjcc ,direct ,transf] ,"u ,p>agraph #adf7#af77a7 or #adf.c7#b77e71 or ,subsec;n #adf.c7#ad.a7 7availa# on ! ,9t]net only7 ,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 ---- #aea ,guides c#bh ,,rc#daab ,lifel;g ,le>n+ ,plan 7,,llp7 ,,rc#dace ,home ,buy]s' ,plan 7,,hbp7 ,9=m,n circul>s #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 #aeb ,ref];es d#bh ,,it-#bba ,det]m9,n ( an ,9dividual's ,resid;e ,,it-#cbj ,qualifi$ ,9ve/;ts--,tru/s ,gov]n$ 0,regi/]$ ,retire;t ,sav+s ,plans1 ,regi/]$ ,$uc,n ,sav+s ,plans & ,regi/]$ ,retire;t ,9come ,funds ,,it-#ccg ,retir+ ,all[.es ,,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] ( ,funds ,2t ,regi/]$ ,plans #aec ,transcrib]'s note3 7,back cov]7 ,yr op9ion c.ts6 ,we review \r public,ns e ye>4 ,if y h any -;ts or su7es;ns t wd help u improve !m1 we wd l 6he> f y4 ,pl1se s5d yr -;ts to3 ,cli5t ,s]vices ,directorate ,canada ,rev5ue ,ag5cy ,lanca/] ,road ,ottawa ,,on ,k#a;,a #j;,l#e #aed