,canada ,cu/oms & ,rev5ue ,ag5cy ,t#djgi ,t#d;,,rsp & ,t#d;,,rif ,guide #bjjc ,9 ,"o ,volume ,pr9t pages #c-cj ,brl pages ;i-;ix & #a-agg ,9dex ,brl page ,2f y />t """"""""""""""""""""""""""" #a ,is ? guide = y8 """""""""""""""""" #a ,def9i;n ( sp\se """""""""""""""""" #b ,def9i;n ( -mon-law "pn] """""""""" #c ,:at's new = #bjjc8 """"""""""""""""" #d ,3fid5tial;y ( 9=m,n """""""""""""" #e ,ta# ( 3t5ts """""""""""""""""""""""" #g ,*apt] #a--,g5]al 9=m,n """"""""""""" #i ,t#d;,,rsp & ,t#d;,,rif 9=m,n returns """"""""""""""""""""""""" #i ,pay]s 7issu]s or c>ri]s7 :o h 6file an 9=m,n return """""""""" #aa ,fil+ on magnetic m$ia """"""""" #ab ,-put]-pr9t$ 7cu/omiz$7 =ms """" #ad ,due date """""""""""""""""""""" #ae ,4tribu;n ( slips 6recipi5ts """ #ae ,": 6s5d yr 9=m,n returns """""" #af ,fil+ on magnetic m$ia """"""" #af ,fil+ c>bon-load$ slips """""" #af ,fil+ slips = las] pr9t]s """" #ah ,h[ 6correct yr 9=m,n return """ #ah ,pap] submis.ns """""""""""""" #ah ;i ,9dex ,electronic submis.ns """""""" #bb ,p5alties & (f;es """""""""""""""" #bc ,late-fil+ p5alty """""""""""""" #bc ,failure 6file an 9=m,n return 9 an electronic =mat """"""""" #bd ,failure 6file an 9=m,n return #bd ,failure 6provide 9=m,n on a return """"""""""""""""""""""" #be ,failure 6provide ! ,,sin """""" #be ,us+ ! ,,sin """"""""""""""""""" #bf ,9t]e/ on p5alties """"""""""""" #bg ,c.ell+ or waiv+ p5alties & 9t]e/ """""""""""""""""""""""" #bg ,notice ( ,assess;t """""""""""" #bh ,matur;y ( an ,,rrsp """"""""""""" #bh ,adv.e notice """""""""""""""""" #bi ,*apt] #b--,h[ 6-plete ! ,t#d;,,rsp & ,t#d;,,rif slips """" #ca ,t#d;,,rsp slip """""""""""""""""" #ca ,recipi5t's "n & a4ress """""""" #cb ,box #ab--,social 9sur.e numb] #cb ,box #ad--,3tract numb] """""""" #cc ;ii ,9dex ,box #fj--,"n ( pay] 7issu]7 ( plan """"""""""""""""""""""""" #cc ,box #fa--,busi;s ,numb] """"""" #cc ,ye> """"""""""""""""""""""""""" #cc ,box #af--,annu;y pay;ts """"""" #cd ,box #ah--,refund ( premiums """ #ce ,box #bj--,refund ( excess 3tribu;ns """""""""""""""""""" #ce ,box #bb--,)drawal & -mut,n pay;ts """"""""""""""""""""""" #cf ,box #be--,,llp )drawal """""""" #ch ,boxes #bd & #cf """"""""""""""" #ch ,box #bf--,am.ts deem$ rcvd on deregi/r,n """"""""""""""""""" #dj ,box #bg--,,hbp )drawal """""""" #da ,box #bh--,o!r 9come or deduc;ns """"""""""""""""""""" #db ,box #cj--,9come tax deduct$ """ #de ,box #cd--,am.ts deem$ rcvd on d1? """""""""""""""""""""""""" #dg ,box #ce--,transf]s on br1kd[n ( m>riage or -mon-law "pn]%ip """""""""""""""""""""" #dh ;iii ,9dex ,box #dj--,tax-pd am.t """"""""" #ej ,t#d;,,rif slip """""""""""""""""" #ej ,recipi5t's "n & a4ress """""""" #ea ,box #ab--,social 9sur.e numb] #ea ,box #ad--,3tract numb] """""""" #eb ,box #fj--,"n ( pay] 7c>ri]7 ( fund """"""""""""""""""""""""" #eb ,box #fa--,busi;s ,numb] """"""" #eb ,ye> """"""""""""""""""""""""""" #ec ,box #af--,taxa# am.ts """"""""" #ed ,box #ah--,am.ts deem$ rcvd 0! annuitant--,dec1s$ """"""""""" #ef ,box #bj--,am.ts deem$ rcvd 0! annuitant--,deregi/r,n """"""" #ef ,box #bb--,o!r 9come or deduc;ns """"""""""""""""""""" #eg ,box #bd--,excess am.t """"""""" #fj ,boxes #bf & #cb """"""""""""""" #fa ,box #bh--,9come tax deduct$ """ #fc ,box #cj--,ye>1 ,mon?1 ,"d """"" #fd ,box #ce--,transf]s on br1kd[n ( m>riage or -mon-law "pn]%ip """""""""""""""""""""" #fd ;iv ,9dex ,box #cf--,tax-pd am.t """"""""" #fe ,*apt] #c--,h[ 6-plete ! ,t#d;,,rsp & ,t#d;,,rif ,summ>y & ,seg;t =ms """"""""""""""""""""" #fg ,! ,t#d;,,rsp & ,t#d;,,rif ,summ>y =ms """""""""""""""""""" #fg ,t#d;,,rsp & ,t#d;,,rif ,seg;t =ms """""""""""""""""""""""""""" #gj ,*apt] #d--,d1? ( an annuitant "u an ,,rrsp or ,,rrif """""""""""""" #gc ,dec1s$ annuitant--,unmatur$ ,,rrsp's """"""""""""""""""""""" #gd ,:o is ! b5efici>y & h[ is ! b5efici>y designat$8 """"""""" #ge ,refund ( premiums & qualifi$ b5efici>y """""""""""""""""""" #gg ,,rrsp b5efit & exempt p]iod """ #gh ,tax-pd am.t & af-tax am.t """"" #gi ,deposit>y ,,rrsp """""""""""" #hj ,tru/e$ ,,rrsp """"""""""""""" #hj ,9sur$ ,,rrsp """""""""""""""" #ha ,h[ 6issue slips """"""""""""" #ha ,situ,n #a3 ,! sp\se or -mon-law "pn] is ! ;v ,9dex b5efici>y & "! is a full transf] ( prop]ty4 """"""""" #hb ,dec1s$ annuitant--,matur$ ,,rrsp's """"""""""""""""""""""" #hi ,sp\se or -mon-law "pn] z b5efici>y (! ,,rrsp prop]ty "" #hi ,sp\se or -mon-law "pn] z b5efici>y (! e/ate """"""""""" #ij ,o!r situ,ns """"""""""""""""" #ia ,dec1s$ ,,rrif annuitant """"""""" #ib ,sp\se or -mon-law "pn] z su3essor annuitant """"""""""" #ib ,b5efici>y (! ,,rrif prop]ty """ #ie ,:o is ! b5efici>y & h[ is ! b5efici>y designat$8 """"""" #ig ,designat$ b5efit & qualifi$ b5efici>y """""""""""""""""""" #ih ,,rrif b5efit & exempt p]iod """ #ii ,tax-pd am.t & af-tax am.t """" #aja ,deposit>y ,,rrif """"""""""" #aja ,tru/e$ ,,rrif """""""""""""" #aja ,9sur$ ,,rrif """"""""""""""" #ajb ,h[ 6issue slips """""""""""" #ajc ;vi ,9dex ,situ,n #a3 ,! sp\se or -mon-law "pn] is ! b5efici>y & "! is a full transf] (! eligi# am.t (! designat$ b5efit4 """"""""" #ajc ,*apt] #e--,pay;ts 6non-resid5ts ( ,canada """"""""""""""""""""""""" #ajg ,app5dix ;,a--,samples ( ,t#d;,,rsp =ms """""""""""""""""" #aag ,t#d;,,rsp ,summ>y """""""""""""" #aag ,t#d;,,rsp ,summ>y """""""""""" #aag ,c]tific,n """""""""""""""""""""" #abj ,t#d;,,rsp ,seg;t """"""""""""""" #aba ,t#d;,,rsp ,seg;t """"""""""""" #aba ,:5 & h[ 6use ? =m """""""""" #abb ,totals (! am.ts report$ on ! atta*$ ,t#d;,,rsp slips #abc ,t#d;,,rsp slip """"""""""""""""" #abd ,t#d;,,rsp ,/ate;t ( ,,rrsp ,9come """""""""""""""""""""" #abd ,app5dix ;,b--,samples ( ,t#d;,,rif =ms """""""""""""""""" #abg ,t#d;,,rif slip """"""""""""""""" #abg ;vii ,9dex ,t#d;,,rif ,/ate;t ( 9come f a regi/]$ retire;t 9come fund #abg ,t#d;,,rif ,summ>y """""""""""""" #abi ,t#d;,,rif ,summ>y """""""""""" #abi ,c]tific,n """""""""""""""""" #aca ,t#d;,,rif ,seg;t """"""""""""""" #acc ,t#d;,,rif ,seg;t """"""""""""" #acc ,:5 & h[ 6use ? =m """""""""""""" #acc ,pl1se -plete ! foll[+ sec;ns """""""""""""""""""" #acd ,totals (! am.ts report$ on ! atta*$ ,t#d;,,rif slips #ace ,app5dix ;,c--,calculat+ ! eligi# am.t (a designat$ b5efit """""""" #acg ,app5dix ;,d--,m9imum am.t f a ,,rrif """""""""""""""""""""""""" #adc ,,rrif's t hold annu;y 3tracts "" #aea ,lock$-in annu;y 3tracts """""" #aea ,o!r annu;y 3tracts """"""""""" #aee ,calculat+ ! m9imum am.t """""" #aef ,app5dix ;,e--,9=m,n = transf]s ( funds """"""""""""""""""""""""""" #aei ;viii ,9dex ,*>t #a--,pay;ts t y h 6transf] directly """""""""""""""""""""" #afa ,*>t #b--,transf]r+ pay;ts rcvd 2c (a m>riage or -mon-law "pn]%ip br1kd[n """"""""""""""" #afe ,*>t #c--,pay;ts t y transf] = non-resid5ts ( ,canada """""""" #afi ,app5dix ;,f--,ref];es """""""""""" #agc ,=ms """""""""""""""""""""""""""" #agc ,9=m,n ,%eets """"""""""""""""""" #age ,9t]pret,n ,bullet9s """""""""""" #age ,9=m,n ,circul>s """""""""""""""" #age ,guides """"""""""""""""""""""""" #agf ,yr op9ion c.ts6 """""""""""""""""" #agg ;ix ,transcrib]'s note3 7,cov] page7 ,canada ,cu/oms & ,rev5ue ,ag5cy ,t#d;,,rsp & ,t#d;,,rif ,guide ,t#djgi7,e7 ,rev4 #jc ,transcrib]'s note3 7,9side cov]7 ,2f y />t ,is ? guide = y8 ,? guide has 9=m,n on h[ 6-plete ! ,t#d;,,rsp & ,t#d;,,rif 9=m,n returns4 ,y c f9d samples ( ^! =ms 9 ,app5dix ;,a & ,app5dix ;,b4 ,? guide does n d1l ) e tax situ,n4 ,h["e1 ,app5dix ;,f li/s o!r public,ns t d1l ) regi/]$ retire;t sav+s plans #a ,2f y />t 7,,rrsp's7 & regi/]$ retire;t 9come funds 7,,rrif's74 ,un.s we /ate o!rwise1 ! sec;ns1 subsec;ns1 p>agraphs1 & subp>agraphs m5;n$ ref] 6! ,9come ,tax ,act4 ,we use pla9 language 6expla9 ! mo/ -mon tax situ,ns4 ,if y ne$ help af r1d+ ? guide1 pl1se 3tact busi;s 5quiries at #a-hjj-iei-eebe4 ,=ms & public,ns--,"?\t ! guide1 we ref] 6o!r =ms & public,ns t y mie availa# at _+www.ccra.gc.ca/magmedia_:4 ,def9i;n ( sp\se ,an 9dividual has a sp\se :5 he or %e is leg,y m>ri$4 #b ,def9i;n ( -mon-law "pn] .,-mon-law ."pn] ref]s 69dividuals liv+ -mon law4 .,liv+ .-mon .law applies :5 an 9dividual lives & has a rel,n%ip )a p]son1 :e!r t p]son is (! same sex or opposite sex1 6:om any (! foll[+ applies4 ,he or %e3 --is ! natural or adoptive p>5t 7legal or 9 fact7 ( t p]son's *2 --has be5 liv+ & hav+ a rel,n%ip ) t p]son = at l1/ #ab 3t9u\s mon?s2 or --liv$ ) t p]son previ\sly = at l1/ #ab 3t9u\s mon?s & is liv+ )! p]son ag4 ,transcrib]'s note3 7,! >1s \tl9$ 9 r$ w 2 9dicat$ by 8,/>t \tl9e0 & 8,5d \tl9e0 at ! left m>g947 #c ,2f y />t ,/>t \tl9e ,note ,"u propos$ *anges1 ! la/ 3di;n w no l;g] exi/4 ,! e6ect ( ? propos$ *ange is t a p]son 7o!r ?an ! p>5t (a *7 w 2 a -mon-law "pn] only af ! .curr5t rel,n%ip ) t 9dividual has la/$ at l1/ #ab 3t9u\s mon?s4 ,? *ange w apply 6#bjja & lat] ye>s once x 2comes law4 ,5d \tl9e ,ref];es 6#ab 3t9u\s mon?s 9clude any p]iod dur+ : !y 7 sep>at$ = less ?an #ij "ds 2c (a br1kd[n 9 _! rel,n%ip4 ,:at's new = #bjjc8 ,/>t \tl9e --,c>bon-load$ slips & summ>ies--,z a f/ /ep ( \r plan 6elim9ate ! c>bon- load$ slips & summ>ies1 ? is ! la/ ye> ! 3t9u\s c>bon-load$ slips & summ>ies 7) p]=at$ l1d]s on ! sides7 w 2 made availa#4 ,next ye>1 ! #d ,:at's new = #bjjc8 c>bon-load$ slips w 2 availa# only 9 s+le units ( ?ree-slips p] %eet4 --,sp\se & -mon-law "pn]--,^! def9i;ns h be5 *ang$4 ,see ! def9i;n ( sp\se & -mon-law "pn] on ? page4 --,4tribu;n ( electronic slips 6recipi5ts--,y c n[ 4tribute an electronic copy (a ,t#d;,,rsp or ,t#d;,,rif slip 6a recipi5t4 ,= m 9=m,n1 see 8,4tribu;n ( slips 6recipi5ts0 on page #d4 ,5d \tl9e ,3fid5tial;y ( 9=m,n ,"u ! ,privacy ,act1 ! 9=m,n y give on ! ,t#d;,,rsp & ,t#d;,,rif 9=m,n returns & any relat$ =ms c 2 us$ only =! purposes au?oriz$ 0law4 #e #f ,ta# ( 3t5ts #c ,page ,*apt] #a--,g5]al 9=m,n """"""""""""" #c ,t#d;,,rsp & ,t#d;,,rif 9=m,n returns """"""""""""""""""""""""" #c ,pay]s 7issu]s or c>ri]s7 :o h 6file an 9=m,n return """"""""""" #c ,p5alties & (f;es """"""""""""""""" #e ,matur;y ( an ,,rrsp """""""""""""" #f ,*apt] #b--,h[ 6-plete ! ,t#d;,,rsp & ,t#d;,,rif slips """"" #f ,t#d;,,rsp slip """"""""""""""""""" #f ,t#d;,,rif slip """"""""""""""""""" #i ,*apt] #c--,h[ 6-plete ! ,t#d;,,rsp & ,t#d;,,rif ,summ>y & ,seg;t =ms """"""""""""" #ab ,! ,t#d;,,rsp & ,t#d;,,rif ,summ>y =ms """""""""""""""""""" #ab ,t#d;,,rsp & ,t#d;,,rif ,seg;t =ms """""""""""""""""""""""""""" #ac ,*apt] #d--,d1? ( an annuitant "u an ,,rrsp or ,,rrif """"""""""" #ac #g ,ta# ( 3t5ts a#c ,dec1s$ annuitant--,unmatur$ ,,rrsp's """"""""""""""""""""""" #ac ,dec1s$ annuitant--,matur$ ,,rrsp's """"""""""""""""""""""" #af ,dec1s$ ,,rrif annuitant """"""""" #af ,*apt] #e--,pay;ts 6non-resid5ts ( ,canada """""""""""""""""""""""" #ah ,app5dix ;,a--,samples ( ,t#d;,,rsp =ms """"""""""""""""""" #bj ,app5dix ;,b--,samples ( ,t#d;,,rif =ms """"""""""""""""""" #bb ,app5dix ;,c--,calculat+ ! eligi# am.t (a designat$ b5efit """"""""""""""""""""""""""" #be ,app5dix ;,d--,m9imum am.t f a ,,rrif """"""""""""""""""""""""""" #bf ,app5dix ;,e--,9=m,n = transf]s ( funds """""""""""""""""""""""""" #bh ,app5dix ;,f--,ref];es """"""""""""" #cj #h ,*apt] #a--,g5]al 9=m,n b#c ,t#d;,,rsp & ,t#d;,,rif 9=m,n returns ,use ! ,t#d;,,rsp & ,t#d;,,rif 9=m,n returns 6report am.ts f an ,,rrsp or a ,,rrif t resid5ts ( ,canada h 69clude 9 or c deduct f _! 9come4 ,use ! ,t#d;,,rsp 9=m,n return 6report am.ts resid5ts m/ 9clude on ,s*$ule #g1 ,,rrsp ,unus$ ,3tribu;ns1 ,transf]s1 & ,,hbp or ,,llp ,activities4 ,= 9=m,n ab pay;ts 6non-resid5ts ( ,canada1 see ,*apt] #e on page #ah4 ,6prep>e a ,t#d;,,rsp or a ,t#d;,,rif 9=m,n return1 y m/ -plete ! ,t#d;,,rsp or ,t#d;,,rif slips &! relat$ summ>y =ms4 ,9 "s cases1 y may al h 6-plete ! seg;t =ms4 ,a summ>y =m al"o is n an 9=m,n return4 ,slip--,use 6report am.ts t an 9dividual has 6report on 8 or h] 9come tax return or on ,s*$ule #g4 ,= #i ,*apt] #a c#c 9=m,n on h[ 6-plete ! ,t#d;,,rsp &! ,t#d;,,rif slips1 see ,*apt] #b on page #f4 ,y c f9d a sample (! ,t#d;,,rsp & ,t#d;,,rif slips on page #bb4 ,summ>y =m--,use ? =m 6record ! total am.t y report$ on all relat$ slips4 ,= 9=m,n on h[ 6-plete ! summ>y =m1 see 8,! ,t#d;,,rsp & ,t#d;,,rif ,summ>y =ms0 on page #ab4 ,y c f9d a sample (! ,t#d;,,rsp ,summ>y =m on page #bj &! ,t#d;,,rif ,summ>y =m on page #bc4 ,seg;t =m--,use ? =m 6help bal.e ! am.ts y report$ on ! slips )! totals on ! summ>y =m4 ,= 9=m,n on h[ 6-plete ! seg;t =m1 see 8,t#d;,,rsp & ,t#d;,,rif ,seg;t =ms0 on page #ac4 ,y c f9d a sample (! ,t#d;,,rsp ,seg;t =m on page #ba &! ,t#d;,,rif ,seg;t =m on page #bd4 #aj ,pay]s 7issu]s or c>ri]s7 :o d#c h 6file an 9=m,n return ,y h 6file an 9=m,n return 6report ! foll[+ am.ts y pd or >e 3sid]$ 6h pd 6resid5ts ( ,canada3 --taxa# b5efits pd 9 ! ye> 6! annuitant2 --taxa# b5efits pd 9 ! ye> 6! b5efici>ies :5 ! annuitant dies2 --taxa# b5efits t ! annuitant is 3sid]$ 6h rcvd 9 ! ye>2 --o!r taxa# 9come am.ts or all[a# deduc;ns 9 ! ye>2 --! fair m>ket value 7,,fmv7 ( all prop]ty ( an ,,rrsp j 2f x 2came an am5d$ plan "u subsec;n #adf7#ab72 --! ,,fmv ( all prop]ty (! fund j 2f t ,,rrif 2came an am5d$ fund "u subsec;n #adf.c7#aa72 --)drawals "u ! ,lifel;g ,le>n+ ,plan 7,,llp72 --)drawals "u ! ,home ,buy]s' ,plan 7,,hbp72 & #aa ,*apt] #a e#c --am.ts directly transf]r$ on br1kd[n (a m>riage or -mon-law "pn]%ip4 ,fair m>ket value 7,,fmv7--,? is usu,y ! hi value y c get = yr prop]ty 9 an op5 & unre/rict$ m>ket 2t a will+ buy] &a will+ sell] :o >e act+ 9dep5d5tly ( ea* o!r4 ,fil+ on magnetic m$ia ,if y s5d m ?an #ejj ,t#d;,,rsp or ,t#d;,,rif slips 6yr cli5ts1 y .h 6file yr 9=m,n return on magnetic tape1 c>tridge1 diskette1 or ;,,cd-;,,rom4 ,h["e1 any"o c file on magnetic m$ia 6save "t or 6simplify ! require;ts :5 us+ cu/omiz$ =ms4 --------------------------------------#d ,if y file yr 9=m,n return on magnetic m$ia1 .d .n s5d u ! pap] copy (! =ms t make up ! return4 ,if y want 6"picipate 9 ! magnetic- m$ia fil+ program =! f/ "t1 s5d u #ab ,*apt] #a a#d a te/ tape or diskette = \r approval at l1/ two mon?s 2f ! fil+ d1dl9e4 ,= te*nical specific,ns1 see ! guide call$ ,-put] ,specific,ns = ,data ,fil$ on ,magnetic ,m$ia--,t#e1 ,t#ejjh1 ,t#d;,,rsp1 ,t#d;,,rif1 ,,nr#d1 & ,t#c1 : is availa# only on ! ,9t]net4 ,2g9n+ )! #bjjd program1 ! sy/em w adopt ,ext5si# ,m>kup ,language 7,,xml7 z a /&>d record =mat = fil+4 ,= m 9=m,n ab ? me?od ( fil+1 call u at #a-hjj-ffe-eafd4 ,y c al r1* u at _+www.ccra.gc.ca/magmedia_:4 ,6locate ! new ,,xml =mat1 select magnetic m$ia fil+ sy/em4 ,if y pref]1 y c write to3 ,magnetic ,m$ia ,process+ ,t1m ,ottawa ,te*nology ,c5tre ,canada ,cu/oms & ,rev5ue ,ag5cy #hge ,h]on ,road ,ottawa ,,on ,k#a;,a #a;,a#b #ac ,*apt] #a b#d ,note ,y may ne$ 6correct 9=m,n y orig9,y fil$ on magnetic m$ia4 ,if s1 y c make ^! correc;ns on pap] or 9 electronic =mat4 ,= m 9=m,n1 see 8,h[ 6correct yr 9=m,n return0 on ? page4 ,-put]-pr9t$ 7cu/omiz$7 =ms ,y may want 6use yr [n cu/omiz$ ,t#d;,,rsp or ,t#d;,,rif slips 6provide tax 9=m,n 6yr cli5ts4 ,6get \r writt5 approval1 s5d two samples ( yr propos$ -put]-pr9t$ slips to3 ,electronic & ,pr9t ,m$ia ,directorate ,=ms & ,public,ns ,manage;t ,divi.n ,canada ,cu/oms & ,rev5ue ,ag5cy ,sev5te5? floor1 ,albion ,t[] #be ,ni*olas ,/reet ,ottawa ,,on ,k#a;,a #j;,l#e ,= m 9=m,n1 see ,9=m,n ,circul> #ig-b1 ,cu/omiz$ ,=ms4 #ad ,due date c#d ,y h 6file yr ,t#d;,,rsp or ,t#d;,,rif 9=m,n return .2f .,m>* .#a af ! cal5d> ye> = : y >e prep>+ x4 ,if ? date falls on a ,satur"d1 ,sun"d1 or /atutory holi"d1 yr 9=m,n return is due on ! next busi;s "d4 ,if y 4cont9ue yr busi;s or activ;y1 y h 6file a return =! ye> or "p-ye> no lat] ?an #cj "ds af ! date ! busi;s or activ;y 5d$4 ,4tribu;n ( slips 6recipi5ts ,s5d ! recipi5t's copies (! ,t#d;,,rsp or ,t#d;,,rif slip 6his or h] la/ "kn a4ress or deliv] !m 9 p]son4 ,y c al s5d a copy ( "o ( ^! slips 9 an electronic =mat 6! recipi5t if y rcvd ! recipi5t's 3s5t 9 writ+ or 9 an electronic =mat 6d s4 ,y h 6d ? on or 2f ! "d y h 6file ! ,t#d;,,rsp or ,t#d;,,rif 9=m,n return4 #ae ,": 6s5d yr 9=m,n returns d#d ,fil+ on magnetic m$ia ,if y file yr 9=m,n returns on magnetic m$ia1 s5d yr return 6! ,ottawa ,te*nology ,c5tre at ! a4ress %[n 9 ! sec;n 8,fil+ on magnetic m$ia0 on page #c4 ,s5d u ! foll[+3 --! tapes1 ;,,cd-;,,rom1 or diskettes2 & --,=m ,t#fai1 ,magnetic ,m$ia ,transmittal4 ,s5d copies #b & #c (! slips 6! b5efici>ies 7! tapes or diskettes replace copy #a74 ,y h 6s5d any .am5d$ or .correct$ returns 6! tax c5tre t s]ves yr >ea4 ,= m 9=m,n1 see 8,h[ 6correct yr 9=m,n return0 on ? page4 ,fil+ c>bon-load$ slips ,if y file yr 9=m,n returns on pap]1 s5d ! orig9al returns to3 #af ,*apt] #a e#d ,ottawa ,te*nology ,c5tre ,canada ,cu/oms & ,rev5ue ,ag5cy #hge ,h]on ,road ,ottawa ,,on ,k#a;,a #a;,a#b ,s5d u ! foll[+3 --copies #a & #b (! summ>y2 --copy #a ( all slips2 & --any seg;t =ms4 ,s5d copies #b & #c (! slips 6! b5efici>ies4 ,keep ! "w+ copy (! -plet$ summ>y =m = yr records4 ,note ,y d n h 6keep copy #d (! slips 9 yr files4 ,h["e1 y h 6keep ! 9=m,n y us$ 6prep>e ! slips 9 an a3essi# & r1da# =mat4 ,= m 9=m,n1 see ,9=m,n ,circul> #gh-aj1 ,books & ,records ,ret5;n/,de/ruc;n4 #ag ,fil+ slips = las] pr9t]s f#d ,if y use ! slips = las] pr9t]s1 see ! 9/ruc;ns on ! back (! slip4 ,h[ 6correct yr 9=m,n return ,if y 4cov] an ]ror 9 yr 9=m,n return af fil+ x1 y c make ! correc;ns on pap] or 9 electronic =mat1 z describ$ 2l4 ,pap] submis.ns ,am5d$ slips--,if y h 6*ange "s (! data on a slip1 *ange only ! requir$ 5tries & l1ve ! same am.ts 9 ! o!r boxes4 ,pr9t ! ^w 8,,am5d$0 at ! top (! revis$ slip4 ,s5d two copies (! am5d$ slip 6! recipi5t4 ,s5d copy #a (! slip 6yr tax c5tre )a lr expla9+ ! r1son =! am5d;t4 --------------------------------------#e ,c.ell$ slips--,if y issu$ a slip 0mistake & y want 6c.el x1 s5d u ano!r slip )! same data z on ! orig9al #ah ,*apt] #a a#e slip4 ,pr9t ! ^w 8,,c.ell$0 at ! top (! slip4 ,s5d two copies (! c.ell$ slip 6! recipi5t4 ,duplicate slips--,if y issue a slip 6replace "o t a cli5t lo/ or de/roy$1 pr9t ! ^w 8,,duplicate0 at ! top (! replace;t slip y >e s5d+ 6! recipi5t4 ..,d n s5d u a copy (! duplicate .slip4 ,a4resses ( tax c5tres ,fil]s s]v$ 0! tax s]vices (fices on ! left side (! foll[+ li/ %d -municate )! (fice %[n on ! "r4 ,transcrib]'s note3 7,! foll[+ 0 set-up 9 two columns4 ,column #a3 ,tax s]vices (fice ,column #b3 ,(fice7 ,,tso3 ,ba?ur/1 ,halifax1 ,k+/on1 ,moncton1 ,newf.dl& & ,labrador1 ,pet]bor\<1 ,sa9t ,john1 ,/4 ,ca?>9es1 & ,sydney #ai ,*apt] #a b#e ,(fice3 ,/4 ,john's ,tax ,c5tre ,/4 ,john's ,,nl ,a#a;,b #c;,z#a ,,tso3 ,*ic\timi1 ,mont@er@egie-,rive- ,sud1 ,\ta\ais1 ,qu@ebec1 ,rim\ski1 & ,trois-,rivi@eres ,(fice3 ,jonqui@ere ,tax ,c5tre ,jonqui@ere ,,qc ,g#g;,s #e;,j#a ,,tso3 ,laval1 ,montr@eal1 ,ottawa1 ,r\yn-,nor&a1 ,%]brooke1 & ,sudbury 7,nor?ea/]n ,ont>io 99 only7 ,(fice3 ,%aw9igan-,sud ,tax ,c5tre ,%aw9igan-,sud ,,qc ,g#i;,n #g;,s#f 99 ,nor?ea/]n ,ont>io 9cludes all >1s \tside ( ,sudbury/,nickel ,belt t >e s]v$ 0! ,sudbury ,tax ,s]vices ,(fice4 #bj ,*apt] #a c#e ,,tso3 ,belleville1 ,*>lottet[n1 ,hamilton1 ,kit*5]/,wat]loo ,(fice3 ,summ]side ,tax ,c5tre ,summ]side ,,pe ,c#a;,n #f;,a#b ,,tso3 ,sudbury 7,sudbury/,nickel ,belt 9999 only71 ,toronto ,c5tre1 ,toronto ,ea/1 ,toronto ,nor?1 & ,toronto ,we/ ,(fice3 ,sudbury ,tax ,s]vices ,(fice ,sudbury ,,on ,p#c;,a #e;,c#a 9999 ,sudbury/,nickel ,belt >ea 9cludes all po/al codes 2g9n+ ) ,p#c;,a1 ,p#c;,b1 ,p#c;,c1 ,p#c;,e1 ,p#c;,g1 ,p#c;,l1 ,p#c;,n1 ,p#c;,p1 ,p#c;,y1 & po/al codes 2g9n+ ) ,p#j;,m & 5d+ ) #a;,a#j1 #a;,b#j1 #a;,c#j1 #a;,e#j1 #a;,h#j1 #a;,j#j1 #a;,k#j1 #a;,l#j1 #a;,m#j1 #a;,n#j1 #a;,p#j1 #a;,r#j1 #a;,s#j1 #a;,t#j1 #a;,v#j1 #a;,w#j1 #a;,y#j1 #b;,c#j1 #b;,e#j1 #ba ,*apt] #a d#e #b;,m#j1 #b;,r#j1 #b;,s#j1 #b;,x#j1 #b;,y#j1 #c;,a#j1 #c;,b#j1 #c;,c#j1 #c;,e#j1 & #c;,h#j4 ,,tso3 ,calg>y1 ,$monton1 ,london1 ,saskatoon1 ,?"u ,bay1 ,w9dsor1 & ,w9nipeg ,(fice3 ,w9nipeg ,tax ,c5tre ,w9nipeg ,,mb ,r#c;,c #c;,m#b ,,tso3 ,burnaby-,fras]1 ,nor!rn ,b4,c4 & ,yukon1 ,reg9a1 ,s\!rn ,9t]ior ,b4,c41 ,vanc\v]1 & ,vanc\v] ,isl& ,(fice3 ,surrey ,tax ,c5tre ,surrey ,,bc ,v#c;,t #e;,e#a ,electronic submis.ns ,fil]s1 :o 4cov] ]rors 9 9=m,n !y h alr fil$1 w 2 a# 6submit revi.ns 6,,ccra 9 electronic =mat via h>d m$ium 7diskette or ;,,cd-;,,rom74 ,? #bb ,*apt] #a e#e m1ns t y c n[ file am5d;ts & c.ell$ slips electronic,y4 ,! =mat us$ is ,ext5si# ,m>kup ,language 7,,xml74 ,= up-to-date 9=m,n1 visit \r ,web site at _+www.ccra.gc.ca/magmedia_:4 ,new 9=m,n w 2 po/$ z x 2comes availa#4 ,am5d;ts 9 electronic =mat %d 2 s5t 6! ,ottawa ,te*nology ,c5tre at ! a4ress %[n 9 ! sec;n 8,fil+ on magnetic m$ia0 on page #c4 ,p5alties & (f;es ,late-fil+ p5alty ,if y file yr ,t#d;,,rsp or ,t#d;,,rif 9=m,n return late1 or if y 4tribute slips 6! recipi5ts late1 y >e lia# 6a p5alty ( 4#be p] "d p] failure1 f a m9imum ( 4#ajj 6a maximum ( 4#b1ejj4 #bc ,failure 6file an 9=m,n f#e return 9 an electronic =mat ,if y d n file an 9=m,n return 9 an electronic =mat z requir$ "u ! ,9come ,tax ,act & ,9come ,tax ,regul,ns1 y may 2 guilty ( an (f;e4 ,9 a4i;n 6any o!r p5alty1 y >e lia# 6a maximum p5alty ( 4#b1ejj p] slip4 ,failure 6file an 9=m,n return ,if y d n file an 9=m,n return z requir$ "u ! ,9come ,tax ,act or ,9come ,tax ,regul,ns1 y may 2 guilty ( an (f;e4 ,9 a4i;n 6any o!r p5alty1 if 3vict$1 y >e lia# to3 --a f9e f a m9imum ( 4#a1jjj 6a maximum ( 4#be1jjj2 or --a f9e & imprison;t =a maximum ( #ab mon?s4 #bd ,failure 6provide 9=m,n on a g#e return ,any"o :o prep>es an 9=m,n return has 6make a r1sona# ef=t 6get ! nec 9=m,n1 9clud+ id5tific,n numb]s1 f ! 9dividuals1 corpor,ns1 or "pn]%ips t w rcv ! slips4 ,if y d n d ?1 y may 2 lia# 6a 4#ajj p5alty = ea* failure 6-ply ) ? require;t4 ,failure 6provide ! ,,sin ,9dividuals h 6give _! social 9sur.e numb] 7,,sin7 on reque/ 6any"o :o has 6prep>e an 9=m,n slip = !m4 ,a p]son :o does n -ply ) ? require;t is lia# 6a 4#ajj p5alty4 ,an 9dividual :o does n h a ,,sin has #ae "ds f ! date ( an 9=m,n reque/ 6apply = "o at any ,human ,res\rces ,develop;t ,canada 7,,hrdc7 (fice4 ,af rcvg ! ,,sin1 ! 9dividual has #ae "ds 6provide x 6! p]son :o is prep>+ an 9=m,n return4 #be ,*apt] #a h#e ,= m 9=m,n ab ,,sin report+ require;ts1 see ,9=m,n ,circul> #hb-b1 ,social ,9sur.e ,numb] ,legisl,n ,t ,relates 6! ,prep>,n ( ,9=m,n ,slips4 ,us+ ! ,,sin ,if y h 6prep>e an 9=m,n return1 or if y >e an (fic]1 employee1 or ag5t ( "s"o :o does1 y _c "k+ly use or -municate an 9dividual's ,,sin1 or all[ x 6be -municat$1 o!r ?an z requir$ or --------------------------------------#f au?oriz$ 0law or =! purpose = : x 0 provid$4 ,if y use an 9dividual's ,,sin = unau?oriz$ purposes1 y may 2 guilty ( an (f;e & lia#1 if 3vict$1 6a maximum f9e ( 4#e1jjj or imprison;t ( up 6#ab mon?s1 or bo?4 #bf ,9t]e/ on p5alties a#f ,we *>ge 9t]e/1 -p.d$ daily at a prescrib$ rate1 on ! total am.t ( p5alties & 9t]e/ \t/&+4 ,bo? 9t]e/ & p5alties >e paya# 6! ,rcvr ,g5]al = ,canada4 ,c.ell+ or waiv+ p5alties & 9t]e/ ,we may c.el1 reduce1 or waive p5alties & 9t]e/1 if y file a ,t#d;,,rsp or ,t#d;,,rif 9=m,n return late or 4tribute ,t#d;,,rsp or ,t#d;,,rif slips 6recipi5ts late 2c ( circum/.es 2y yr 3trol4 ,if ? happ5s1 9clude a lr )! return expla9+ :y y 7 late4 ,= m 9=m,n1 see ,9=m,n ,circul> #ib-b1 ,guidel9es =! ,c.ell,n & ,waiv] ( ,9t]e/ & ,p5alties4 #bg ,notice ( ,assess;t b#f ,we w issue a ,notice ( ,assess;t =! ,t#d;,,rsp or ,t#d;,,rif 9=m,n return only if we apply a p5alty4 ,matur;y ( an ,,rrsp ,s9ce #aiih1 an annuitant c no l;g] h an unmatur$ ,,rrsp af ! ye> he or %e turns #fi4 ,h["e1 ? does n a6ect an ,,rrsp "u : ! retire;t 9come is 6be provid$ 0way ( an annu;y 3tract t 0 issu$ 2f ,m>* #f1 #aiif4 ,9 ? case1 ! "d on : ! annu;y pay;ts wd />t &! am.t ( ea* pay;t "u ! 3tract m/ 2 fix$ & det]m9$ 2f ,m>* #f1 #aiif4 ,note ,"u c]ta9 circum/.es1 an 9sur$ ,,rrsp or an ,,rrsp t 3ta9s only an 9sur.e 3tract may mature af ! annuitant r1*es #fi ye>s ( age4 #bh ,adv.e notice c#f ,if an ,,rrsp regi/]$ 2f #aiig does n prohibit ! plan f matur+ af ! ye> 9 : ! annuitant "u ! plan r1*es #fi ye>s ( age1 ! issu] (! plan m/ notify ! annuitant 9 writ+1 on or 2f ! la/ "d ( ,june (! ye> ! annuitant turns #fi1 t ! ,,rrsp w c1se 6exi/ z an ,,rrsp af ! 5d ( t ye>4 ,adv.e notices m/ h be5 issu$ no lat] ?an ,june #cj1 #bjjc1 69dividuals :o r1* ! age ( #fi 9 #bjjc4 ,an issu] :o fails 6-ply )! abv require;t w 2 subject 6a p5alty "u subsec;n #afb7#g7 = ea* o3urr;e1 ..equal 6:i*"e is .m3 --4#ajj2 or --4#be multipli$ 0! numb] ( "ds 7n m ?an #ajj "ds7 dur+ : ! failure 3t9ues4 #bi d#f #cj ,*apt] #b--,h[ 6-plete ! e#f ,t#d;,,rsp & ,t#d;,,rif slips ,t#d;,,rsp slip ,9 #bjjb1 boxes #bg & #ce h be5 a4$4 ,y m/ report am.ts )drawn f an ,,rrsp 0an eligi# 9dividual "picipat+ 9 ! ,home ,buy]s' ,plan 7,,hbp7 9 box #bg (! ,t#d;,,rsp slip4 ,= m 9=m,n1 see 8,box #bg--,,hbp )drawal0 on page #h4 ,y m/ report am.ts directly transf]r$ on br1kd[n (a m>riage or -mon-law "pn]%ip 9 box #ce (! ,t#d;,,rsp slip4 ,= m 9=m,n1 see 8,box #ce--,transf]s on br1kd[n ( m>riage or -mon-law "pn]%ip0 on page #i4 ,due 6^! *anges1 y c no l;g] use v].ns f previ\s ye>s4 ,if y file yr 9=m,n return on magnetic m$ia1 .d .n s5d ! pap] copy (! slips 6u4 ,report all am.ts on ! ,t#d;,,rsp slips 9 ,canadian curr5cy4 ,= .ea* ,t#d;,,rsp slip y prep>e1 provide ! foll[+ 9=m,n4 #ca ,recipi5t's "n & a4ress f#f ,5t] ! la/ "n f/1 9 capital lrs1 foll[$ 0! f/ "n & 9itials1 & !n ! -plete a4ress4 ,5t] ! "n ( only "o recipi5t on ea* slip4 ,box #ab--,social 9sur.e numb] ,5t] ! recipi5t's social 9sur.e numb] 7,,sin74 ,y h 6make a r1sona# ef=t 6get ! recipi5t's ,,sin4 ,h["e1 :5 ! recipi5t 9dicates t he or %e does n h a ,,sin & ei has 6apply = "o or has alr appli$ = "o1 d n delay -plet+ ! 9=m,n return 2y ! requir$ fil+ date4 ,if ! recipi5t has n provid$ 8 or h] ,,sin 0! "t y h 6file ! 9=m,n slip1 l1ve ? >ea blank4 ,= m 9=m,n on ,,sin report+1 see 8,failure 6provide ! ,,sin0 on page #e4 #cb ,box #ad--,3tract numb] g#f ,5t] ! 3tract numb] (! ,,rrsp4 ,box #fj--,"n ( pay] 7issu]7 ( plan ,5t] ! full "n (! ,,rrsp pay] 7issu]7 :o remits ! )hold+ tax 6u & ^: ,busi;s ,numb] is %[n 9 box #fa4 ,box #fa--,busi;s ,numb] ,5t] ! ,busi;s ,numb] (! ,,rrsp pay] 7issu]74 ,! ,busi;s ,numb] is ! numb] on ! issu]'s ;,,pd#g;,a remitt.e =m4 ,! ,busi;s ,numb] does n appe> on copies #b & #c (! ,t#d;,,rsp slip4 --------------------------------------#g ,ye> ,5t] ! ye> on ea* ,t#d;,,rsp slip4 ,make sure ! ye> y 5t] is ! same z ! ye> on ! summ>y & seg;t =ms4 #cc ,*apt] #b a#g ,-plete boxes #af 6#dj1 z !y apply--,! am.t y 5t] 9 ea* ( boxes #af 6#cd is ! am.t (! pay;t .2f y deduct$ tax or made any o!r deduc;ns4 ,note ,! co/s associat$ )! redemp;n ( units (a mutual fund >e ,,rrsp exp5ses4 ,if proce$s (! ,,rrsp >e reduc$ 0s* redemp;n fees1 ! am.t 6be report$ on ! ,t#d;,,rsp slip is ! net am.t pd \ (! ,,rrsp4 ,box #af--,annu;y pay;ts ,5t] ! am.t ( annu;y pay;ts y made 9 ! ye> ..on or af .matur;y (! plan1 or af ! plan 2came an am5d$ plan if ? o3urr$ 2f ,may #bf1 #aigf4 ,see 8,box #bf--,am.ts deem$ rcvd on deregi/r,n0 on page #h =! m1n+ (! t]m .am5d$ .plan4 ,al see 8,matur;y ( an ,,rrsp0 on page #f4 #cd ,box #ah--,refund ( premiums b#g ,? is an am.t y pd f an unmatur$ ,,rrsp 6! sp\se or -mon-law "pn] (! ,,rrsp annuitant 2c ! annuitant di$4 ,? am.t does n 9clude 9come t c 2 3sid]$ a refund ( premiums if pd 6o!r qualifi$ b5efici>ies 2c (! annuitant's d1?4 ,report ? 9come 9 box #bh4 ,= d1?s 9 #aiic & lat] ye>s1 ! refund ( premiums f a deposit>y & tru/e$ ,,rrsp c 9clude 9come e>n$ 9 ! ,,rrsp af ! annuitant's date ( d1?1 up 6,decemb] #ca (! ye> af ! ye> ( d1?4 ,2f y 5t] an am.t 9 box #ah1 see 8,dec1s$ annuitant--,unmatur$ ,,rrsp's0 on page #ac = 9=m,n on situ,ns t >ise :5 an annuitant "u an unmatur$ ,,rrsp dies4 ,box #bj--,refund ( excess 3tribu;ns ,5t] ! gross am.t ( excess 3tribu;ns made 9 #aiia1 or a lat] ye>1 t y refund$ 6! annuitant4 ,if an annuitant #ce ,*apt] #b c#g asks =a refund (! excess 3tribu;ns he or %e made af #aiij & gives y a -plet$ ,=m ,t#cjab;,a1 ,tax ,deduc;n ,waiv] on ! ,refund ( ,yr ,unus$ ,,rrsp ,3tribu;ns ,made 9 ----1 t we h approv$ 7,>ea #c71 d n )hold tax f ! )drawal4 ,note ,if ! annuitant asks =a refund ( excess 3tribu;ns & does n give y ,=m ,t#cjab;,a1 y h 6)hold tax on ! )drawal4 ,5t] ! am.t )drawn 9 box #bb4 ,box #bb--,)drawal & -mut,n pay;ts ,5t] ! foll[+ am.ts3 --any am.t ! annuitant )drew 9 ! ye> 2f ! plan matur$2 & --any am.t y pd 6! annuitant 9 ! ye> 6-mute fully or "pi,y annu;y pay;ts "u ! plan4 ,a -mut,n pay;t is a fix$ or lump-sum pay;t f an ,,rrsp annu;y t equals #cf ,*apt] #b d#g ! curr5t value ( all or "p (! future annu;y pay;ts4 ,note ,5t] ! am.t ( )drawal or -mut,n net ( fees s* z redemp;n *>ges4 ,)hold tax on t net am.t4 .,d .n report 9 box #bb ! foll[+ am.ts3 --any am.t )drawn "u ! ,,llp & report$ 9 box #be2 --any am.t )drawn "u ! ,,hbp & report$ 9 box #bg2 --)drawals = : y rcvd an approv$ ,=m ,t#cjab;,a1 ,tax ,deduc;n ,waiv] on ! ,refund ( ,yr ,unus$ ,,rrsp ,3tribu;ns ,made 9 ----2 or --am.ts directly transf]r$ on br1kd[n (a m>riage or -mon-law "pn]%ip & report$ 9 box #ce4 #cg ,box #be--,,llp )drawal e#g ,5t] ! am.t )drawn f an ,,rrsp 0an eligi# 9dividual "picipat+ 9 ! ,lifel;g ,le>n+ ,plan4 ,6make an eligi# )drawal1 an 9dividual has 6use ,=m ,,rc#if1 ,lifel;g ,le>n+ ,plan 7,,llp7--,reque/ 6,)draw ,funds ,f an ,,rrsp4 ,! 9dividual c )draw up 64#aj1jjj a ye>1 b _c )draw m ?an 4#bj1jjj 9 total ov] a f\r-ye> p]iod4 ,any am.t )drawn t is .m ?an ! annual limit m/ 2 report$ 9 box #bb4 ,= m 9=m,n on ! ,,llp1 see ! guide call$ ,lifel;g ,le>n+ ,plan 7,,llp74 ,boxes #bd & #cf ,a sp\sal or -mon-law "pn] ,,rrsp is any ,,rrsp 6: ! annuitant's sp\se or -mon-law "pn] 3tribut$1 any ,,rrsp t rcvd pay;ts or transf]s ( prop]ty f ,,rrsp's 6: ! annuitant's sp\se or -mon- law "pn] 3tribut$1 or any ,,rrsp t rcvd pay;ts or transf]s ( prop]ty f #ch ,*apt] #b f#g ,,rrif's 6: ! annuitant transf]r$ am.ts f o!r sp\sal or -mon-law "pn] ,,rrsp's4 ,=a ..sp\sal or -mon-law "pn] .plan1 *eck ,,yes 9 box #bd1 & pr9t or type ! ,,sin (! 3tributor sp\se or -mon-law "pn] 9 box #cf if3 --"! is an am.t 9 box #bj1 #bb1 #bf1 or #ce2 & --! annuitant is less ?an #gb ye>s ( age at ! 5d ( #bjjc4 ,:5 y transf] prop]ty f or 2t sp\sal or -mon-law "pn] ,,rrsp's & sp\sal or -mon-law "pn] ,,rrif's1 y h 6keep track (! prop]ty no matt] h[ (t5 y transf] x4 ,= .all .o!r .situ,ns1 *eck ,,no 9 box #bd1 & l1ve box #cf blank1 un.s "! is a direct transf] on br1kd[n (a m>riage or -mon-law "pn]%ip1 9 : case --------------------------------------#h y wd 9dicate ! social 9sur.e numb] (! annuitant (! transf]ee plan 9 box #cf4 ,? 9cludes ! foll[+ situ,ns3 --at ! "t (! pay;t1 ! sp\ses or -mon-law "pn]s 7 sep>at$ & #ci ,*apt] #b a#h liv+ a"p 2c (a br1kd[n ( _! rel,n%ip2 --! 3tributor sp\se or -mon-law "pn] di$ dur+ ! ye> ! pay] made ! pay;t or is 3sid]$ 6h made x2 or --at ! "t (! pay;t1 ei ! annuitant or ! 3tributor sp\se or -mon-law "pn] 0 a non-resid5t4 ,note ,if y *eck$ ,,yes 9 box #bd1 =a situ,n o!r ?an a direct transf] on br1kd[n (a m>riage or -mon-law "pn]%ip1 ! annuitant %d -plete ,=m ,t#bbje1 ,am.ts ,f a ,sp\sal or ,-mon-,law ,"pn] ,,rrsp or ,,rrif 6,9clude 9 ,9come = ----1 6det]m9e ! am.t t he or %e &! 3tributor %d 9clude 9 9come4 ,box #bf--,am.ts deem$ rcvd on deregi/r,n ,! t]ms ( an ,,rrsp c *ange af regi/r,n1 or a new plan c 2 #dj ,*apt] #b b#h sub/itut$ = an old plan4 ,if an ,,rrsp *anges & no l;g] satisfies ! rules "u : x 0 regi/]$1 ! plan is no l;g] an ,,rrsp4 ,x 2comes an am5d$ plan "u subsec;n #adf7#ab71 &! fair m>ket value 7,,fmv7 ( all prop]ty held 0! plan j 2f ! revi.n or sub/itu;n 2comes taxa#4 ,9 ? situ,n1 5t] 9 box #bf ! ,,fmv ( all ! prop]ty (! plan j 2f x 0 revis$ or sub/itut$4 ,? is ! only type ( 9come y report 9 box #bf4 ,y w f9d ! def9i;n ( .fair .m>ket .value on page #c4 ,box #bg--,,hbp )drawal ,5t] ! am.t )drawn f an ,,rrsp 0an eligi# 9dividual "picipat+ 9 ! ,home ,buy]s' ,plan4 ,6make an eligi# )drawal1 an 9dividual has 6use ,=m ,t#ajcf1 ,home ,buy]s' ,plan 7,,hbp7--,reque/ 6,)draw ,funds f an ,,rrsp4 ,! 9dividual c )draw up 64#bj1jjj4 ,any am.t )drawn t is .m ?an ! )drawal limit m/ 2 report$ 9 box #da ,*apt] #b c#h #bb4 ,= m 9=m,n on ! ,,hbp1 see ! guide call$ ,home ,buy]s' ,plan 7,,hbp74 ,box #bh--,o!r 9come or deduc;ns ,al? an annuitant has 69clude c]ta9 am.ts 9 9come1 he or %e c deduct o!r am.ts4 ,calculate ! 9come & deduc;ns 9dicat$ 2l & 5t] ! di6];e 9 box #bh4 ,if ! am.t y calculate is negative1 5t] x 9 brackets4 ,note ,y w f9d ! def9i;n ( ..fair m>ket value 7.,,fmv7 on page #c4 ,9clude ! foll[+ am.ts 9 ! 9come ( an annuitant (a tru/e$ ,,rrsp3 --! ,,fmv (a non-qualifi$ 9ve/;t at ! "t ( xs acquisi;n1 if ! tru/ee acquir$ x dur+ ! ye>2 --! ,,fmv (! prop]ty :5 x 2gan 6be us$ z secur;y =a loan1 if ! #db ,*apt] #b d#h tru/ee us$ any (! tru/'s prop]ty z secur;y =a loan or all[$ any ( xs prop]ty 6be us$ z secur;y =a loan dur+ ! ye>2 --! di6];e 2t ! ,,fmv (a prop]ty & xs proce$s ( 4posi;n1 if ! tru/ee 4pos$ (! prop]ty dur+ ! ye> & xs proce$s ( 4posi;n 7 nil or less ?an xs ,,fmv :5 ! tru/ee 4pos$ ( x2 & --! di6];e 2t ! acquisi;n co/ (! prop]ty & xs ,,fmv1 if ! tru/ee acquir$ ! prop]ty dur+ ! ye> & xs acquisi;n co/ 0 grt] ?an xs ,,fmv :5 x 0 acquir$4 ,! annuitant (a tru/e$ ,,rrsp c deduct ! foll[+ two am.ts 9 calculat+ 9come3 --,if ! tru/ee 4pos$ (a prop]ty dur+ ! ye> & x 0 a non-qualifi$ 9ve/;t :5 x 0 acquir$1 ! .less] (3 --! ,,fmv (! non-qualifi$ prop]ty :5 x 0 acquir$1 if an issu] report$ t am.t z 9come (! annuitant2 & #dc ,*apt] #b e#h --! proce$s ( 4posi;n (! non- qualifi$ prop]ty4 --,if ! tru/ee us$ any (! prop]ty z secur;y =a loan or all[$ any (! prop]ty 6be us$ z secur;y =a loan &! loan is ext+ui%$ dur+ ! ye>1 ! .di6];e 2t3 --! am.t an issu] previ\sly report$ z ! annuitant's 9come 2c ! prop]ty 0 us$ z secur;y =! loan2 & --any loss 9curr$ z a result (! prop]ty 2+ us$ z secur;y =! loan4 ,:5 y calculate s* a loss1 d n use ! 9t]e/ "p ( any loan pay;ts ! ,,rrsp tru/ made or any decr1se 9 value (! prop]ty us$ z secur;y =! loan4 ,if ! annuitant (a .matur$ .,,rrsp dies1 y h 69clude 9 box #bh ! "p ( an am.t pd f ! ,,rrsp 6a b5efici>y1 o!r ?an ! dec1s$ annuitant's sp\se or -mon-law "pn]1 t is m ?an ! total (! foll[+ am.ts3 #dd ,*apt] #b f#h --! "p (! ,,rrsp prop]ty t 2comes receiva# 0! surviv+ sp\se or -mon- law "pn] z a result (! annuitant's d1?2 & --! b5efit ! dec1s$ annuitant is 3sid]$ 6h rcvd j 2f d1? 7am.t report$ 9 box #cd74 ,if ! annuitant ( an .unmatur$ .,,rrsp dies1 y may h 69clude 9 box #bh a "p or ! 5tire am.t ( 9come e>n$ 9 ! ,,rrsp af ! annuitant's date ( d1? t 0 pd 6ano!r b5efici>y4 ,= 9=m,n on situ,ns t >ise :5 an annuitant "u an unmatur$ ,,rrsp dies1 see 8,dec1s$ annuitant--,unmatur$ ,,rrsp's0 on page #ac4 --------------------------------------#i ,box #cj--,9come tax deduct$ ,5t] ! am.t ( 9come tax y deduct$4 ,l1ve ! box blank if y did n deduct 9come tax4 ,= m 9=m,n on )hold+ rates1 see 8,*apt] #b--,deduct+ ,9come ,tax0 9 ! guide call$ ,deduct+ ,9come ,tax on #de ,*apt] #b a#i ,p5.n & ,o!r ,9come1 & ,fil+ ! ,t#d;,a ,slip & ,summ>y ,=m4 ,y h 6)hold 9come tax f all pay;ts 79clud+ )drawals & -mut,n pay;ts7 made dur+ ! life"t (! orig9al annuitant1 .o!r .?an3 --p]iodic annu;y pay;ts2 --a refund ( excess ,,rrsp 3tribu;ns = : ! annuitant has giv5 y an approv$ ,=m ,t#cjab;,a1 ,tax ,deduc;n ,waiv] on ! ,refund ( ,yr ,unus$ ,,rrsp ,3tribu;ns ,made 9 ----2 --am.ts directly transf]r$ on br1kd[n (a m>riage or -mon-law "pn]%ip z report$ 9 box #ce2 --)drawal = : ! annuitant has giv5 y a -plet$ ,=m ,t#ajcf1 ,home ,buy]s' ,plan 7,,hbp7--,reque/ 6,)draw ,funds f an ,,rrsp2 & --a )drawal = : ! annuitant has giv5 y a -plet$ ,=m ,,rc#if1 ,lifel;g ,le>n+ ,plan 7,,llp7--,reque/ 6,)draw ,funds f an ,,rrsp4 #df ,*apt] #b b#i ,note ,total )drawals 6"picipate 9 ! ,,llp _c 2 m ?an 4#aj1jjj 9 a giv5 ye>4 ,total )drawals 6"picipate 9 ! ,,hbp _c 2 m ?an 4#bj1jjj4 ,y may want 6*eck )! annuitant t ! maximum has n be5 exce$$ 2f pay+ \ ! am.t4 ,y w h 6)hold 9come tax on ! am.t t is .m ?an ! )drawal limit4 ,9 a4i;n1 if a pay;t is made 9 ! ye> z a result ( deregi/r,n1 y h 6)hold tax f ! fair m>ket value ( prop]ty (! plan j 2f ! ,,rrsp 2came an am5d$ plan "u subsec;n #adf7#ab74 ,if ! pay;t is made af ! ye> ( deregi/r,n1 d n )hold tax4 ,box #cd--,am.ts deem$ rcvd on d1? .,matur$ .,,rrsp's--,immly 2f ! "t ( d1?1 we 3sid] ! annuitant "u a matur$ ,,rrsp 6h rcvd an am.t equal 6! fair m>ket value 7,,fmv7 ( all ! #dg ,*apt] #b c#i prop]ty held 0! ,,rrsp at ! "t ( d1?1 .m9us ! "p ( t am.t t ! surviv+ sp\se or -mon-law "pn] c rcv1 2c (! annuitant's d1?4 .,unmatur$ .,,rrsp's--,= d1?s 9 #aiic & lat] ye>s1 we 3sid] ! annuitant "u an unmatur$ ,,rrsp 6h rcvd1 j 2f d1?1 an am.t equal 6! ,,fmv (! ,,rrsp prop]ty at ! "t ( d1?4 ,note ,9 c]ta9 situ,ns1 y may n h 6issue a ,t#d;,,rsp slip 9 ! dec1s$ annuitant's "n4 ,2f y 5t] an am.t 9 box #cd1 see 8,dec1s$ annuitant--,unmatur$ ,,rrsp's0 on page #ac4 ,box #ce--,transf]s on br1kd[n ( m>riage or -mon-law "pn]%ip ,5t] ! am.t directly transf]r$ "u a decree1 ord]1 or judg;t (a c\rt1 or "u a writt5 agree;t relat+ 6a divi.n ( prop]ty 2t ! 9dividual's curr5t or #dh ,*apt] #b d#i =m] sp\se or -mon-law "pn] 9 settle;t ( "rs >is+ f ! br1kd[n ( _! rel,n%ip4 ,prep>e ! slip 9 ! "n (! 9dividual ^: funds >e 2+ transf]r$ 7! transf]or74 ,5t] ! social 9sur.e numb] (! annuitant (! plan rcvg ! funds 7! transf]ee plan7 9 box #cf4 ,*eck ,,no 9 box #bd1 un.s ! transf]r+ plan is a sp\sal or -mon-law "pn] plan4 ,use ,=m ,t#bbbj1 ,transf] f an ,,rrsp or ,,rrif 6,ano!r ,,rrsp or ,,rrif on ,br1kd[n ( ,m>riage or ,-mon-,law ,"pn]%ip1 6docu;t ! details (! transf]4 ,we h a4$ a space on ! =m 6record ! transf]ee's social 9sur.e numb]4 ,y m/ review & keep on file ! c\rt ord] or sep>,n agree;t if y >e una# 6get ! signature ( bo? 9dividuals4 ,keep ,=m ,t#bbbj = yr records only4 ..,d n s5d u a .copy4 #di ,box #dj--,tax-pd am.t e#i ,= d1?s o3urr+ 9 #aiic & lat] ye>s1 y h 6report 9 box #dj ! tax-pd am.t t y pd 6c]ta9 b5efici>ies4 ,! legal repres5tative ne$s ? am.t 6det]m9e ! am.t 6report on ! dec1s$ annuitant's f9al tax return4 ,? require;t applies only 6tru/e$ ,,rrsp's4 ,note ,! tax-pd am.t al applies 6deposit>y ,,rrsp's1 b d n report x 9 box #dj1 s9ce x has 6be report$ on a ,t#e slip4 ,= m 9=m,n on tax-pd am.ts1 see 8,tax- pd am.t & af-tax am.t0 on page #ad4 ,t#d;,,rif slip ,9 #bjjb1 we h a4$ box #ce 6! ,t#d;,,rif slip4 ,y m/ report am.ts directly transf]r$ on br1kd[n (a m>riage or -mon-law "pn]%ip 9 t box4 #ej ,*apt] #b f#i ,due 6^! *anges1 y c no l;g] use v].ns f previ\s ye>s4 ,if y file yr 9=m,n returns on magnetic m$ia1 .d .n s5d u ! pap] copy (! slips4 ,report all am.ts on ! ,t#d;,,rif slips 9 ,canadian curr5cy4 ,= .ea* ,t#d;,,rif slip y prep>e1 provide ! foll[+ 9=m,n4 ,recipi5t's "n & a4ress ,5t] ! la/ "n f/1 9 capital lrs1 foll[$ 0! f/ "n & 9itials1 & !n ! -plete a4ress4 ,5t] ! "n ( only "o recipi5t on ea* ,t#d;,,rif slip4 -------------------------------------#aj ,box #ab--,social 9sur.e numb] ,5t] ! recipi5t's social 9sur.e numb] 7,,sin74 ,y h 6make a r1sona# ef=t 6get ! recipi5t's ,,sin4 ,h["e1 :5 ! recipi5t 9dicates t he or %e does n h a #ea ,*apt] #b a#aj ,,sin & ei has 6apply = "o or has alr appli$ = "o1 d n delay -plet+ ! 9=m,n return 2y ! requir$ fil+ date4 ,if ! recipi5t has n provid$ 8 or h] ,,sin 0! "t y h 6file an 9=m,n slip1 l1ve ? >ea blank4 ,= m 9=m,n on ,,sin report+1 see 8,failure 6provide ! ,,sin0 on page #e4 ,box #ad--,3tract numb] ,5t] ! 3tract numb] (! ,,rrif4 ,box #fj--,"n ( pay] 7c>ri]7 ( fund ,5t] ! full "n (! ,,rrif pay] 7c>ri]74 ,? is ! "o :o remits ! )hold+ tax 6u & ^: ,busi;s ,numb] is %[n 9 box #fa4 ,box #fa--,busi;s ,numb] ,5t] ! ,busi;s ,numb] (! ,,rrif pay] 7c>ri]74 ,! ,busi;s ,numb] is ! #eb ,*apt] #b b#aj numb] on ! c>ri]'s ;,,pd#g;,a remitt.e =m4 ,! ,busi;s ,numb] does n appe> on copies #b & #c (! ,t#d;,,rif slip4 ,ye> ,5t] ! ye> on ea* ,t#d;,,rif slip4 ,make sure t ! ye> y 5t] is ! same z ! ye> on ! summ>y & seg;t =ms4 ..,-plete boxes #af 6#cf1 z !y .apply --,! am.t y 5t] 9 ea* ( boxes #af 6#bd is ! .gross am.t (! pay;t1 : is ! am.t 2f y deduct$ tax or made any o!r deduc;ns4 ,note ,! co/s associat$ )! redemp;n ( units (a mutual fund >e ,,rrif exp5ses4 ,if proce$s (! ,,rrif >e reduc$ 0s* redemp;n fees1 ! am.t 6be report$ on ! ,t#d;,,rif slip is ! net am.t pd \ (! ,,rrif4 #ec ,box #af--,taxa# am.ts c#aj ,5t] ! taxa# am.ts f ! ,,rrif t y pd 6an annuitant or 6ano!r b5efici>y 9 ! ye>4 ,^! am.ts 9clude ! foll[+3 --! m9imum am.t 7i4e41 ! m9imum pay;t y h 6make \ (! ,,rrif =! ye>7 & any excess am.t y pd 6! annuitant4 ,= 9=m,n on h[ 6calculate ! m9imum am.t1 see ,app5dix ;,d on page #bf4 ,= 9=m,n on excess am.ts1 see 8,box #bd-- ,excess am.t0 on page #aa2 --! pay;ts t ! sp\se or -mon-law "pn] 3t9ues 6rcv z ! su3essor annuitant af ! previ\s annuitant dies4 ,= m 9=m,n1 see 8,sp\se or -mon-law "pn] z su3essor annuitant0 on page #af2 --! ,,rrsp prop]ty t 0 transf]r$ 6a ,,rrif1 !n id5tifi$ z excess 3tribu;ns & refund$ f ! ,,rrif2 & --! am.ts y pd 6! dec1s$ annuitant's sp\se or -mon-law "pn] z a designat$ b5efit4 ,= m 9=m,n #ed ,*apt] #b d#aj on designat$ b5efits1 see 8,designat$ b5efit & qualifi$ b5efici>y0 on page #ag4 ,! taxa# am.ts %[n 9 box #af .d .n .9clude3 --! am.ts directly transf]r$ on br1kd[n (a m>riage or -mon-law "pn]%ip z report$ 9 box #ce2 --! am.ts 3sid]$ 6h be5 rcvd 0! dec1s$ annuitant j 2f d1?2 --! am.ts t ! dec1s$ annuitant's * or gr&*ild has rcvd or is 3sid]$ 6h rcvd z a designat$ b5efit f a ,,rrif2 & --= d1?s 9 #aiic & lat] ye>s1 ! 9come e>n$ on ,,rrif prop]ty .af ! ye> t foll[s ! ye> (! annuitant's d1?4 ,= m 9=m,n ab tax situ,ns t c >ise :5 an annuitant dies1 see 8,dec1s$ ,,rrif annuitant0 on page #af4 #ee ,box #ah--,am.ts deem$ e#aj rcvd 0! annuitant--,dec1s$ ,= d1?s 9 #aiic & lat] ye>s1 ! dec1s$ annuitant (a ,,rrif is 3sid]$ 6h rcvd1 j 2f d1?1 an am.t equal 6! fair m>ket value (! ,,rrif prop]ty at ! "t ( d1?4 ,note ,9 c]ta9 situ,ns1 y may n h 6issue a ,t#d;,,rif slip 9 ! dec1s$ annuitant's "n4 ,2f y 5t] an am.t 9 box #ah1 see 8,b5efici>y (! ,,rrif prop]ty0 on page #ag4 ,box #bj--,am.ts deem$ rcvd 0! annuitant--,deregi/r,n ,! t]ms (a ,,rrif 3tract c *ange af regi/r,n1 or a new fund c 2 sub/itut$4 ,if a ,,rrif *anges & no l;g] satisfies ! require;ts "u : x 0 regi/]$1 ! fund is no l;g] a ,,rrif4 ,x 2comes an am5d$ fund "u subsec;n #adf.c7#aa71 &! fair m>ket value 7,,fmv7 ( all prop]ty #ef ,*apt] #b f#aj held 9 ! fund j 2f ! revi.n or sub/itu;n is 6be 9clud$ z 9come (! annuitant4 ,9 ? situ,n1 5t] 9 box #bj ! ,,fmv ( all prop]ty (! fund j 2f x 0 revis$ or sub/itut$4 ,? is ! only type ( 9come y %d %[ 9 box #bj4 ,note ,y w f9d ! def9i;n ( .fair .m>ket .value on page #c4 ,box #bb--,o!r 9come or deduc;ns ,al? an annuitant has 69clude c]ta9 am.ts 9 9come1 he or %e c deduct o!r am.ts4 ,calculate ! 9come & deduc;ns 9dicat$ 2l & 5t] ! -------------------------------------#aa di6];e 9 box #bb4 ,if ! am.t y calculate is negative1 5t] x 9 brackets4 ,9clude ! foll[+ am.ts 9 ! 9come ( an annuitant (a tru/e$ ,,rrif3 #eg ,*apt] #b a#aa --! fair m>ket value 7,,fmv7 (a non- qualifi$ 9ve/;t at ! "t ( xs acquisi;n1 if ! tru/ee acquir$ x dur+ ! ye>2 --! ,,fmv (! prop]ty :5 x 2gan 6be us$ z secur;y =a loan1 if ! tru/ee us$ any (! tru/'s prop]ty z secur;y =a loan or all[$ any ( xs prop]ty 6be us$ z secur;y =a loan dur+ ! ye>2 --twice ! di6];e 2t ! ,,fmv (a prop]ty & xs proce$s ( 4posi;n1 if ! tru/ee 4pos$ (! prop]ty dur+ ! ye> &! proce$s ( 4posi;n 7 nil or less ?an ! ,,fmv (! prop]ty :5 ! tru/ee 4pos$ ( x2 & --twice ! di6];e 2t ! acquisi;n co/ (! prop]ty & xs ,,fmv1 if ! tru/ee acquir$ ! prop]ty dur+ ! ye> & xs acquisi;n co/ is grt] ?an ! ,,fmv (! prop]ty :5 x 0 acquir$4 ,! annuitant (a tru/e$ ,,rrif c deduct ! foll[+ two am.ts 9 calculat+ 9come4 #eh ,*apt] #b b#aa --,if ! tru/ee 4pos$ (a prop]ty dur+ ! ye>1 & x 0 a non-qualifi$ 9ve/;t :5 x 0 acquir$1 ! .less] (3 --! ,,fmv (! non-qualifi$ prop]ty :5 x 0 acquir$1 if a c>ri] report$ t am.t z 9come (! annuitant2 & --! proce$s ( 4posi;n (! non- qualifi$ prop]ty4 --,if ! tru/ee us$ any (! prop]ty z secur;y =a loan1 or all[$ any (! prop]ty 6be us$ z secur;y =a loan1 &! loan is ext+ui%$ dur+ ! ye>1 ! .di6];e 2t3 --! am.t a c>ri] previ\sly report$ z ! annuitant's 9come1 2c ! prop]ty 0 us$ z secur;y =! loan2 & --any loss 9curr$ z a result (! prop]ty 2+ us$ z secur;y =! loan4 ,:5 y calculate s* a loss1 d n use ! 9t]e/ "p ( any loan pay;ts ! ,,rrif tru/ made or any decr1se 9 value (! prop]ty us$ z secur;y =! loan4 #ei ,*apt] #b c#aa ,if ! annuitant "u a ,,rrif dies1 y may h 69clude 9 box #bb "p or ! 5tire am.t (! 9come e>n$ 9 ! ,,rrif af ! annuitant's date ( d1? t 0 pd 6ano!r b5efici>y4 ,= 9=m,n on situ,ns t >ise :5 an annuitant "u a ,,rrif dies1 see 8,b5efici>y (! ,,rrif prop]ty0 on page #ag4 ,box #bd--,excess am.t ,! t]ms (a ,,rrif 3tract c all[ =a pay;t t is ov] ! m9imum am.t 7see ,app5dix ;,d on page #bf74 ,report ! excess am.t 9 box #bd4 ,y m/ al report ! excess am.t .plus ! m9imum am.t 9 box #af4 ,if an annuitant *ooses 6h pay;ts f ! ,,rrif 3t9ue 6! sp\se or -mon-law "pn] af ! annuitant's d1?1 ! surviv+ sp\se or -mon-law "pn] 2comes ! su3essor annuitant4 ,= 9=m,n on h[ 6report ! m9imum & excess am.ts :5 ! annuitant #fj ,*apt] #b d#aa dies1 see 8,sp\se or -mon-law "pn] z su3essor annuitant0 on page #af4 ,boxes #bf & #cb ,a sp\sal or -mon-law "pn] ,,rrif is any ,,rrif t rcvd pay;ts or transf]s ( prop]ty f a sp\sal or -mon-law "pn] ,,rrsp4 ,a sp\sal or -mon-law "pn] ,,rrif al 9cludes a ,,rrif t rcvd a pay;t or transf] ( prop]ty f any (! annuitant's o!r sp\sal or -mon-law "pn] ,,rrif's4 ,:5 y transf] prop]ty f or 2t sp\sal or -mon-law "pn] ,,rrsp's & sp\sal or -mon-law "pn] ,,rrif's1 y h 6keep track (! prop]ty no matt] h[ (t5 x is transf]r$4 ,=a ..sp\sal or -mon-law "pn] .,,rrif1 pr9t or type ,,yes 9 box #bf4 ,9 a4i;n1 5t] ! 3tributor sp\se or -mon-law "pn]'s ,,sin 9 box #cb if ! annuitant is less ?an #gb ye>s old at ! 5d ( #bjjc &3 #fa ,*apt] #b e#aa --! am.t 9 box #bj is m ?an ! m9imum am.t2 --"! is an am.t 9 box #bd2 or --"! is an am.t 9 box #ce4 ,= .all .o!r .situ,ns1 pr9t or type ,,no 9 box #bf & l1ve box #cb blank1 un.s "! is a direct transf] on br1kd[n (a m>riage or -mon-law "pn]%ip1 9 : case y wd 9dicate ! social 9sur.e numb] (! annuitant (! transf]ee plan 9 box #cb4 ,? 9cludes ! foll[+ situ,ns3 --:5 ! pay] 7c>ri]7 made ! pay;t1 ! sp\ses or -mon-law "pn]s 7 sep>at$ & liv+ a"p 2c (a br1kd[n ( _! rel,n%ip2 --! 3tributor sp\se or -mon-law "pn] di$ dur+ ! ye> :5 ! pay] 7c>ri]7 made or is 3sid]$ 6h made ! pay;t2 or --:5 ! pay] 7c>ri]7 made ! pay;t1 ei ! annuitant or ! 3tributor sp\se or -mon-law "pn] 0 a non-resid5t4 #fb ,*apt] #b f#aa ,note ,if y 5t]$ ,,yes 9 box #bf =a situ,n o!r ?an a direct transf] on br1kd[n (a m>riage or -mon-law "pn]%ip1 ! annuitant %d -plete ,=m ,t#bbje1 ,am.ts ,f a ,sp\sal or ,-mon-,law ,"pn] ,,rrsp or ,,rrif 6,9clude 9 ,9come = ----4 ,? w help det]m9e ! am.t t he or %e &! 3tributor %d 9clude 9 9come4 ,h["e1 if ! annuitant rcvs only ! m9imum am.t dur+ ! ye>1 ! pay;t is ! annuitant's 9come & n ! 3tributor's 9come4 ,box #bh--,9come tax deduct$ ,5t] ! am.t ( 9come tax y deduct$4 ,l1ve ! box blank if y did n deduct 9come tax4 ,= m 9=m,n on )hold+ rates1 see 8,*apt] #b-- -------------------------------------#ab ,deduct+ ,9come ,tax0 9 ! guide call$ ,deduct+ ,9come ,tax on ,p5.n & ,o!r ,9come1 & ,fil+ ! ,t#d;,a ,slip & #fc ,*apt] #b a#ab ,summ>y ,=m4 ,y h 6)hold 9come tax f ! excess am.t 7am.t report$ 9 box #bd7 if y pd ! am.t dur+ ! life"t (! annuitant4 .,d .n )hold 9come tax f ! m9imum am.t4 ,box #cj--,ye>1 ,mon?1 ,"d ,5t] ! date ( d1? z foll[s3 ,,yy ,,mm ,,dd4 ,= example1 if ! date ( d1? 0 ,june #i1 #bjjc1 y wd 5t] #jc #jf #ji4 ,box #ce--,transf]s on br1kd[n ( m>riage or -mon-law "pn]%ip ,5t] ! am.t directly transf]r$ "u a decree1 ord]1 or judg;t (a c\rt1 or "u a writt5 agree;t relat+ 6a divi.n ( prop]ty 2t ! 9dividual's curr5t or =m] sp\se or -mon-law "pn] 9 settle;t ( "rs >is+ f ! br1kd[n ( _! rel,n%ip4 ,prep>e ! slip 9 ! "n (! 9dividual ^: funds >e 2+ transf]r$ 7! transf]or74 #fd ,*apt] #b b#ab ,5t] ! social 9sur.e numb] (! annuitant (! plan rcvg ! funds 7! transf]ee plan7 9 box #cb4 ,5t] ,,no 9 box #bf1 un.s ! transf]r+ plan is a sp\sal or -mon-law "pn] plan4 ,use ,=m ,t#bbbj1 ,transf] f an ,,rrsp or ,,rrif 6,ano!r ,,rrsp or ,,rrif on ,br1kd[n ( ,m>riage or ,-mon-,law ,"pn]%ip1 6docu;t ! details (! transf]4 ,we h a4$ a space 6! =m 6record ! transf]ee's social 9sur.e numb]4 ,y m/ review & keep on file ! c\rt ord] or sep>,n agree;t if y >e una# 6get ! signature ( bo? 9dividuals4 ,keep ,=m ,t#bbbj = yr records only4 ..,d n =w>d u a .copy4 ,box #cf--,tax-pd am.t ,= d1?s o3urr+ 9 #aiic & lat] ye>s1 y h 6report 9 box #cf ! tax-pd am.t t y pd 6c]ta9 b5efici>ies4 ,! legal repres5tative ne$s ? am.t 6det]m9e ! am.t 6report on ! dec1s$ #fe ,*apt] #b c#ab annuitant's f9al tax return4 ,? require;t applies only 6tru/e$ ,,rrif's4 ,note ,! tax-pd am.t al applies 6deposit>y ,,rrif's1 b d n report x 9 box #cf1 s9ce x has 6be report$ on a ,t#e slip4 ,= m 9=m,n on ! tax-pd am.t1 see 8,tax-pd am.t & af-tax am.t0 on page #ag4 #ff ,*apt] #c--,h[ 6-plete ! d#ab ,t#d;,,rsp & ,t#d;,,rif ,summ>y & ,seg;t =ms ,if y >e fil+ yr 9=m,n returns on magnetic m$ia1 .d .n s5d u ! pap] copy (! summ>y =ms4 ,h["e1 2 sure t ! total 9come tax deduct$ has be5 remitt$4 ,9 a4i;n1 y d n h 6use seg;t =ms4 ,if y s5d m ?an #ejj ,t#d;,,rsp or ,t#d;,,rif slips 6yr cli5ts1 fil+ on magnetic m$ia is .m&atory4 ,report all am.ts on ! summ>y & seg;t =ms 9 ,canadian curr5cy4 ,! ,t#d;,,rsp & ,t#d;,,rif ,summ>y =ms ,9 #bjjb1 ! ,t#d;,,rsp ,summ>y =m 0 modifi$ 6agree ) *anges made 6! ,t#d;,,rsp slip4 ,y c no l;g] use v].ns f previ\s ye>s4 #fg ,*apt] #c e#ab ,! ,t#d;,,rif ,summ>y =m 0 modifi$ 6agree ) *anges made 6! ,t#d;,,rif slip4 ,y c no l;g] use v].ns f previ\s ye>s4 ,-plete a sep>ate summ>y = ea* pay] ,busi;s ,numb] "u : y h made ,,rrsp or ,,rrif tax remitt.es4 ,! am.ts 6report on ! summ>y >e ! total (! am.ts 9 ! correspond+ boxes (! support+ slips4 ,! totals h 6agree )! am.ts y report$ 9 ! boxes (! slips4 ,if "! >e ]rors or omis.ns1 we may 3tact y = m 9=m,n4 ,=! ye> 5d+ ,decemb] #ca1 ---- --,make sure t ! ye> y 5t] is ! same z ! ye> on ! slips & seg;t =ms4 ,busi;s ,numb]--,5t] ! ,busi;s ,numb] f yr ;,,pd#g;,a remitt.e =m4 ,"n & a4ress ( pay] 7issu] or c>ri]7 ( plan or fund--,5t] yr full "n & a4ress1 9clud+ yr po/al code z %[n on yr ;,,pd#g;,a remitt.e =m4 ,tax c5tre--,l1ve ? >ea blank4 ,,tso 7tax s]vices (fice7 code--,l1ve ? >ea blank4 #fh ,*apt] #c f#ab ,total numb] ( ,t#d;,,rsp or ,t#d;,,rif slips fil$ 7l9e #hh7--,5t] ! total numb] ( ,t#d;,,rsp or ,t#d;,,rif slips 9clud$ )! summ>y4 ,9come or deduc;n am.ts--,! am.ts 6report on ! summ>y >e ! totals (! am.ts 9 ! correspond+ boxes on ! slips4 ,remitt.es 7l9e #hb7--,5t] ! am.t ( 9come tax y remitt$ dur+ ! ye>4 ,di6];e--,subtract ! am.t (! remitt.es f ! 9come tax deduct$4 ,if "! is no di6];e1 5t] 8#j40 ,we d n *>ge or refund a di6];e ( 4#b or less4 ,ov]pay;t 7l9e #hd7--,if y ov]pd taxes & y w n 2 fil+ any o!r return "u ? ,busi;s ,numb]1 5t] ! am.t (! ov]pay;t4 -------------------------------------#ac ,y may want an ov]pay;t transf]r$ or refund$4 ,9clude a writt5 reque/ t expla9s ! r1son =! ov]pay;t & :at y wd l u 6d4 ,bal.e due 7l9e #hf7--,5t] ! am.t (! bal.e due4 ,9clude a *eque or m"oy ord] #fi ,*apt] #c a#ac paya# 6! ,rcvr ,g5]al = ,canada =! am.t due4 ,an unpd bal.e may result 9 a p5alty4 ,9 a4i;n1 we w *>ge 9t]e/1 -p.d$ daily at ! prescrib$ rate1 on ! \t/&+ am.t4 ,am.t 5clos$--,5t] ! am.t 5clos$ )! summ>y4 ,p]son 63tact ab ? 9=m,n return 7l9e #gf7--,5t] ! "n & teleph"o numb] (a p]son famili> )! records & op],ns (! f9ancial 9/itu;n4 ,we may 3tact t p]son if we ne$ m 9=m,n4 ,c]tific,n--,an au?oriz$ (fic] (! f9ancial 9/itu;n has 6-plete & sign ? >ea4 ,t#d;,,rsp & ,t#d;,,rif ,seg;t =ms ,9 #bjjb1 ! ,t#d;,,rsp ,seg;t =m 0 modifi$ 6agree ) *anges made 6! ,t#d;,,rsp slip4 ,y c no l;g] use v].ns f previ\s ye>s4 #gj ,*apt] #c b#ac ,! ,t#d;,,rif ,seg;t =m 0 modifi$ 6agree ) *anges made 6! ,t#d;,,rif slip4 ,y c no l;g] use v].ns f previ\s ye>s4 ,if yr ,t#d;,,rsp or ,t#d;,,rif 9=m,n return has m ?an #ajj %eets ( slips 7#cjj slips71 use ! seg;t =m 6help bal.e ! am.ts on ! slips ) ^? on ! summ>y4 ,all totals on ! seg;t =ms h 6agree )! totals on ! slips4 ,! seg;t =ms h 9/ruc;ns on h[ 6-plete !m4 ,! ye> y pr9t on ! seg;t =ms has 6be ! same z ! ye> on ! summ>y & slips4 #ga c#ac #gb ,*apt] #d--,d1? ( an d#ac annuitant "u an ,,rrsp or ,,rrif ,9 ? *apt]1 we expla9 h[ 6report am.ts t y pd or t >e 3sid]$ 6h be5 pd f an ,,rrsp or a ,,rrif 2c ! annuitant di$4 ,! me?od ( report+ ,,rrsp or ,,rrif am.ts dep5ds on ! type4 ,"! >e ?ree types ( ,,rrsp's & ,,rrif's4 ,a ..deposit>y ,,rrsp or .,,rrif is g5],y "o issu$ 0a p]son :o is1 or is eligi# 62come1 a memb] (! ,canadian ,pay;ts ,associ,n1 or a cr$it union t is a %>ehold] or memb] (a body corporate ref]r$ 6z a c5tral = purposes (! ,canadian ,pay;ts ,associ,n ,act1 : c a3ept an 9dividual's deposit 9 xs bran* or (fice 9 ,canada4 ,a ..tru/e$ ,,rrsp or .,,rrif is g5],y "o issu$ 0a corpor,n lic5s$ or o!rwise au?oriz$ "u ! laws ( ,canada or a prov9ce or t]ritory 6c>ry on 9 ,canada ! busi;s ( (f]+ 6! public xs s]vices z tru/ee4 ,s9ce mo/ tru/ -panies >e #gc ,*apt] #d e#ac al memb]s (! ,canadian ,pay;ts ,associ,n1 !y may (f] ,,rrsp's t satisfy ! m1n+ (a deposit>y ,,rrsp or ,,rrif4 ,! t]ms & 3di;ns (! legal docu;t e/abli%+ ! plan w det]m9e :e!r x is a deposit>y or a tru/e$ ,,rrsp or ,,rrif4 ,! tru/ is a sep>ate p]son = 9come tax purposes4 ,an ..9sur$ ,,rrsp or .,,rrif is g5],y "o issu$ 0a p]son lic5s$ or o!rwise au?oriz$ "u ! laws ( ,canada or a prov9ce or t]ritory 6c>ry on an annuities busi;s 9 ,canada4 ,note ,! foll[+ 9/ruc;ns apply 6d1?s t o3urr$ 9 #aiic & lat] ye>s4 ,dec1s$ annuitant--,unmatur$ ,,rrsp's ,z a g5]al rule1 :5 an ,,rrsp did n mature 2f ! annuitant's d1?1 ! dec1s$ annuitant is 3sid]$ 6h rcvd1 j 2f d1?1 an am.t equal 6! fair m>ket value #gd ,*apt] #d f#ac ( all prop]ty (! ,,rrsp4 ,? am.t has 6be 9clud$ 9 ! dec1s$ annuitant's 9come4 ,h["e1 ? am.t may 2 reduc$ if x is pd 6a .qualifi$ .b5efici>y z a refund ( premiums4 ,x c al 2 reduc$ if x is pd 6! dec1s$ annuitant's e/ate &! dec1s$ annuitant's legal repres5tative &a qualifi$ b5efici>y elect 6tr1t "s or all ( x z 2+ pd 6! qualifi$ b5efici>y4 ,only ! sp\se1 -mon-law "pn]1 or a f9anci,y dep5d5t * or gr&*ild c 2 a qualifi$ b5efici>y4 ,9 "s circum/.es1 ! am.t rcvd z a refund ( premiums 0a qualifi$ b5efici>y c 2 transf]r$ &! b5efici>y c claim a deduc;n "u p>agraph #fj7l74 ,:o is ! b5efici>y & h[ is ! b5efici>y designat$8 ,z an ,,rrsp issu]1 y h 6det]m9e :o is designat$ z ! b5efici>y 2f y pay \ any am.ts4 ,! b5efici>y may 2 designat$ 9 ! #ge ,*apt] #d g#ac ,,rrsp 3tract or 9 ! dec1s$ annuitant's w4 ,design,n 9 ,,rrsp 3tract--,if ! b5efici>y is designat$ 9 ! ,,rrsp 3tract1 ! am.ts >e 6be pd \ 6t p]son4 ,if no b5efici>y is "nd1 or ! e/ate is "nd1 ! am.ts >e 6be pd 6! e/ate4 ,design,n 9 w--,! design,n c al 2 made 9 ! w4 ,9 ? case1 y g5],y make ! pay\t 6! e/ate4 ,! legal repres5tative is responsi# = det]m9+ ! am.t ea* b5efici>y w rcv ac 6! w4 ,! legal repres5tative w al det]m9e if ! am.t c 2 tr1t$ z a refund ( premiums4 ,if ! sp\se or -mon-law "pn] or a f9anci,y dep5d5t * or gr&*ild is designat$ z a b5efici>y1 t b5efici>y &! legal repres5tative (! e/ate c jo9tly elect 6tr1t "p or all ! am.ts pd 6! e/ate z rcvd 0!m z a refund ( premiums4 ,? all[s ! transf] ( ^! funds 6a p]mitt$ 9ve/;t4 ,6d s1 ! b5efici>y &! legal repres5tative (! e/ate m/ -plete #gf ,*apt] #d #ad ,=m ,t#bjai1 ,d1? ( an ,,rrsp ,annuitant --,refund ( ,premiums4 ,note ,9 ! prov9ce ( ,quebec1 a b5efici>y _c 2 designat$ 9 c]ta9 ,,rrsp 3tracts4 ,! design,n has 6be made 9 ! w = ^! types ( 3tracts4 ,if y >e satisfi$ )! design,n (! b5efici>y z provid$ 9 ! w &! o!r 3di;ns >e met1 y c issue ! slips z if ! design,n 7 made 9 ! ,,rrsp 3tract4 ,refund ( premiums & qualifi$ b5efici>y ,9 g5]al t]ms1 a .refund .( .premiums is "s or all ( an am.t pd \ ( an ,,rrsp 6a .qualifi$ .b5efici>y z a result (! annuitant's d1?4 ,z 9dicat$ abv1 a qualifi$ b5efici>y is ! annuitant's sp\se or -mon-law "pn] or ! annuitant's f9anci,y dep5d5t * or gr&*ild4 ,! refund 9cludes ! am.ts t >e pd z an #gg ,*apt] #d a#ad ,,rrsp b5efit b .does .n 9clude a tax-pd am.t4 ,,rrsp b5efit & exempt p]iod ,am.ts 9clud$ 9 an ,,rrsp pay\t af ! date ( d1? t repres5t 9come r1liz$ f ! date ( d1? up 6,decemb] #ca (! ye> af ! ye> ( d1? w alw 2 an ,,rrsp b5efit 6! recipi5t (! pay;t1 reg>d.s ( :5 ! am.t is pd4 ,? is ! case :e!r ! plan is a deposit>y1 tru/e$1 or 9sur$ ,,rrsp4 ,if x is pd or 3sid]$ 6h be5 pd 6a qualifi$ b5efici>y1 x w alw 2 a refund ( premiums4 ,exempt p]iod--,we ref] 6! p]iod f ! date ( d1? 6,decemb] #ca (! ye> af ! ye> ( d1? z ! 8exempt p]iod40 ,= example1 if an annuitant dies on ,janu>y #h1 #bjjc1 ! exempt p]iod w 5d on ,decemb] #ca1 #bjjd4 ,! 9come e>n$ or r1liz$ 9 ! .exempt .p]iod t is an ,,rrsp b5efit 9cludes3 #gh ,*apt] #d b#ad --9t]e/2 --divid5ds2 & --capital ga9s & losses4 ,note ,capital ga9s & losses 9clude ! non- taxa# "p (! capital ga9 &! non- deducti# "p (! capital losses r1liz$ or 9curr$ af ! 5d (! exempt p]iod4 ,! am.t e>n$ .af ! exempt p]iod 9cludes ! same ele;ts m5;n$ 9 ! p>agraph abv4 ,x may 2 an ,,rrsp b5efit or an af- tax am.t if ! pay\t is delay$4 ,! ,,rrsp b5efit w 2 a refund ( premiums if x is pd \ ( an 9sur$ ,,rrsp4 ,o!rwise1 ! am.t w 2 a tax-pd am.t & may al 2 an af-tax am.t1 z 4cuss$ 9 ! foll[+ sec;n4 ,tax-pd am.t & af-tax am.t ,! tax-pd am.t applies only 6deposit>y & tru/e$ ,,rrsp's4 ,=! purposes ( ? guide1 a tax-pd am.t is g5],y ! #gi ,*apt] #d c#ad 9come e>n$ 9 an ,,rrsp .af ! 5d (! exempt p]iod4 ,x .does .n qualify z a refund ( premiums4 ,deposit>y ,,rrsp ,=a deposit>y ,,rrsp1 9t]e/ or 9come t a3ru$ .af ! exempt p]iod w alw 2 a tax- pd am.t4 ,x is n an ,,rrsp b5efit or a refund ( premiums4 ,tru/e$ ,,rrsp ,=a tru/e$ ,,rrsp1 ! 9come e>n$ or r1liz$ af ! exempt p]iod t is pd 6! b5efici>y 9 ! ye> t x is tru/ 9come is an am.t = : ! tru/ c claim a deduc;n "u p>agraph #ajd7#f77a4#b74 ,if ! deduc;n is claim$1 ? am.t is a tax-pd am.t & an ,,rrsp b5efit1 b .n a refund ( premiums4 ,9come e>n$ or r1liz$ af ! exempt p]iod t is .n pd 6! b5efici>y 9 ! ye> t x is tru/ 9come is n an ,,rrsp b5efit4 ,! tru/ee has 6file a ,t#c ,tru/ #hj ,*apt] #d d#ad ,9come ,tax & ,9=m,n ,return on 2half (! tru/ & pay tax on t 9come4 ,9 s* cases1 d n report ! af-tax am.t z taxa# 9come4 ,h["e1 d report x z a tax-pd am.t on ! ,t#d;,,rsp slip 9 ! ye> an am.t is pd 6! b5efici>y4 ,? af-tax am.t is n an ,,rrsp b5efit or a refund ( premiums4 ,= m 9=m,n1 ref] 6! ,t#c ,tru/ ,guide4 ,9sur$ ,,rrsp ,! tax-pd am.t does n apply 6an 9sur$ ,,rrsp4 ,"!=e1 any pay;t 6a qualifi$ b5efici>y f an 9sur$ ,,rrsp is 3sid]$ a refund ( premiums1 reg>d.s ( :5 x is e>n$ or pd4 ,h[ 6issue slips ,9 ? sec;n1 we expla9 h[ 6issue slips 9 v>i\s situ,ns4 ,we />t )! mo/ -mon situ,n1 ": ! sp\se or -mon-law "pn] is ! designat$ b5efici>y 9 ! ,,rrsp 3tract4 ,we !n expla9 o!r situ,ns4 #ha ,situ,n #a3 ,! sp\se or e#ad -mon-law "pn] is ! b5efici>y & "! is a full transf] ( prop]ty4 ,mo/ -monly1 a sp\se or -mon-law "pn] is "nd z b5efici>y & all ! foll[+ 3di;ns apply3 --! sp\se or -mon-law "pn] is "nd z b5efici>y ( .all ! ,,rrsp prop]ty 9 ! ,,rrsp 3tract2 --y >e mak+ a direct transf] (! .5tire refund ( premiums "u p>agraph #fj7l7 6! sp\se or -mon- law "pn]'s ,,rrsp or ,,rrif1 or 6an issu] 6buy an eligi# annu;y =! sp\se or -mon-law "pn]2 & --all ! ,,rrsp prop]ty is 4tribut$ .2f ! 5d (! exempt p]iod4 ,9 ? case1 issue a ,t#d;,,rsp slip 9 ! "n (! sp\se or -mon-law "pn] =! ye> y -plete ! transf]4 ,5t] ! am.t (! pay\t z a refund ( premiums 9 box #ah4 ,? am.t c 9clude 9come e>n$ 9 ! ,,rrsp af ! date ( #hb ,*apt] #d f#ad d1? 6! date (! transf]1 s9ce ! am.t is pd 2f ! 5d (! -------------------------------------#ae exempt p]iod4 .,d .n issue any slip 9 ! "n (! dec1s$4 ,note ,9 ! prov9ce ( ,quebec1 a b5efici>y _c 2 designat$ 9 c]ta9 ,,rrsp 3tracts4 ,! design,n has 6be made 9 ! w = ^! types ( 3tracts4 ,if y >e satisfi$ )! design,n (! b5efici>y z provid$ 9 ! w &! o!r 3di;ns >e met1 y c issue ! slip z if ! design,n 7 made 9 ! ,,rrsp 3tract4 ,! foll[+ *>t 9dicates h[ 6issue ,t#d;,,rsp slips 9 o!r situ,ns1 ac 6! type ( ,,rrsp4 #hc ,*apt] #d a#ae ,transcrib]'s note3 7,! foll[+ 0 set-up 9 ?ree columns4 ,column #a3 ,,fmv at date ( d1? 7see note #a7 ,column #b3 ,9come e>n$ f ! date ( d1? 6! 5d (! exempt p]iod ,column #c3 ,9come e>n$ af ! 5d (! exempt p]iod ,! %ad$ w 2 9dicade by ^^ at ! 2g9 & 5d (! >ea4 ,! notes >e a ! 5d47 ,situ,n #b3 ,! sp\se or -mon-law "pn] is "nd z b5efici>y 9 ! ,,rrsp 3tract b ! 3di;ns /at$ 9 situ,n #a d n apply4 ,! %ad$ >1s repres5t ! 9come t c 2 3sid]$ z a refund ( premiums4 #hd ,*apt] #d b#ae ,,fmv at date ( d1? ^^ ,9 all cases1 report ! ,,fmv 9 box #cd (a ,t#d;,,rsp slip issu$ 9 ! "n (! dec1s$ =! ye> ( d1?4 ^^ ,9come e>n$ f ! date ( d1? 6! 5d (! exempt p]iod ^^ ,9 all cases1 report 9come 9 box #ah (a ,t#d;,,rsp slip issu$ 9 ! "n (! sp\se or -mon-law "pn]4 ^^ ,9come e>n$ af ! 5d (! exempt p]iod ,deposit>y ,,rrsp ,report 9come on a ,t#e slip issu$ 9 ! "n (! sp\se or -mon-law "pn] 7see note #b74 ,tru/e$ ,,rrsp 7see note #c7 --,report ! ,,rrsp b5efit 9 boxes #bh & #dj 7s9ce x is a tax-pd am.t7 (a ,t#d;,,rsp slip issu$ 9 ! "n (! sp\se or -mon-law "pn]4 --,if ! 9come is n an ,,rrsp b5efit1 r1d 8,tax-pd am.t & af-tax am.t0 on page #ad4 #he ,*apt] #d c#ae ^^ ,9sur$ ,,rrsp ,report 9come 9 box #ah (a ,t#d;,,rsp slip issu$ 9 ! "n (! sp\se or -mon- law "pn]4 ^^ ,situ,n #c3 ,all o!r situ,ns--,in all o!r situ,ns1 ! tr1t;t is simil>4 ,if "! is a b5efici>y designat$ 9 ! ,,rrsp 3tract1 make ! pay\t 6! designat$ b5efici>y4 ,if n1 make ! pay\t 6! e/ate4 ,! %ad$ >1s repres5t ! 9come t c 2 3sid]$ z a refund ( premiums if pd 6a qualifi$ b5efici>y 7see note #d74 ,,fmv at date ( d1? ^^ ,9 all cases1 report ! ,,fmv 9 box #cd (a ,t#d;,,rsp slip issu$ 9 ! "n (! dec1s$ =! ye> ( d1?4 ^^ #hf ,*apt] #d d#ae ,9come e>n$ f ! date ( d1? 6! 5d (! exempt p]iod ^^ ,9 all cases1 report 9come 9 box #bh (a ,t#d;,,rsp slip issu$ 9 ! "n (! b5efici>y4 ^^ ,9come e>n$ af ! 5d (! exempt p]iod ,deposit>y ,,rrsp ,report 9come on a ,t#e slip issu$ 9 ! "n (! b5efici>y 7see note #b74 ,tru/e$ ,,rrsp 7see note #c7 --,report ! ,,rrsp b5efit 9 boxes #bh & #dj 7s9ce x is a tax-pd am.t7 (a ,t#d;,,rsp slip issu$ 9 ! "n (! b5efici>y4 --,if ! 9come is n an ,,rrsp b5efit1 see 8,tax-pd am.t & af-tax am.t0 on page #ad4 ^^ ,9sur$ ,,rrsp ,report 9come 9 box #bh (a ,t#d;,,rsp slip issu$ 9 ! "n (! b5efici>y4 ^^ #hg ,*apt] #d e#ae ,note #a3 ,af -plet+ a ,t#d;,,rsp slip1 y may f9d t "p or all ( an am.t report$ 9 box #cd may 2 a refund ( premiums 6a surviv+ sp\se1 -mon-law "pn]1 or f9anci,y dep5d5t * or gr&*ild4 ,if ? happ5s1 d n issue an am5d$ ,t#d;,,rsp slip4 ,we r\t9ely assess or reassess returns bas$ on a -plet$ ,=m ,t#bjai4 ,note #b3 ,= 9=m,n on h[ & :5 6issue ,t#e slips1 see ! ,t#e ,guide--,return ( ,9ve/;t ,9come4 ,note #c3 ,= m 9=m,n on ! tax-pd am.t1 r1d 8,tax-pd am.t & af-tax am.t0 on page #ad4 ,note #d3 ,:5 am.ts f a dec1s$ annuitant's ,,rrsp >e pd 6! annuitant's e/ate &a qualifi$ b5efici>y is a #hh ,*apt] #d f#ae b5efici>y (! e/ate1 ! dec1s$ annuitant's legal repres5tative &! qualifi$ b5efici>y c jo9tly file ,=m ,t#bjai1 ,d1? ( an ,,rrsp ,annuitant-- ,refund ( ,premiums1 6designate all or "p (! am.ts ! annuitant's e/ate rcvd f ! ,,rrsp 6h be5 rcvd 0! qualifi$ b5efici>y z a refund ( premiums4 -------------------------------------#af ,dec1s$ annuitant--,matur$ ,,rrsp's ,sp\se or -mon-law "pn] z b5efici>y (! ,,rrsp prop]ty ,if ! sp\se or -mon-law "pn] (a dec1s$ annuitant is ! b5efici>y or ! su3essor annuitant "u ! t]ms (a matur$ ,,rrsp1 he or %e 2comes ! annuitant (! ,,rrsp4 ,! ,,rrsp 3t9ues & y make ! annu;y pay;ts 6! sp\se or -mon-law "pn] z ! su3essor annuitant4 ,report ! am.t (! annu;y pay;ts t y made 6! su3essor annuitant 9 box #hi ,*apt] #d a#af #af 7n box #cd7 (! ,t#d;,,rsp slip t y issue 6! sp\se or -mon-law "pn]4 ,sp\se or -mon-law "pn] z b5efici>y (! e/ate ,! dec1s$ annuitant's legal repres5tative may 2 5titl$ 6rcv am.ts f ! ,,rrsp 8=! b5efit (! sp\se or -mon-law "pn]40 ,if ? is ! case1 ! legal repres5tative &! sp\se or -mon-law "pn] c file a jo9t writt5 elec;n ) u 6tr1t am.ts pd 6! legal repres5tative z 2+ pd 6! sp\se or -mon-law "pn]4 ,if ! legal repres5tative &! sp\se or -mon-law "pn] make ? elec;n3 --we 3sid] ! sp\se or -mon-law "pn] 6be ! annuitant "u ! plan2 & --we 3sid] ! sp\se or -mon-law "pn] 6h rcvd all am.ts f ! plan z ,,rrsp b5efits4 ,= 9=m,n on ! m1n+ (! expres.n ..=! b5efit (! sp\se or -mon-law ."pn]1 see p>agraph #h ( ,9t]pret,n ,bullet9 #ij ,*apt] #d b#af ,,it-#ejj1 ,regi/]$ ,retire;t ,sav+s ,plans--,d1? ( an ,annuitant4 ,if y >e satisfi$ t ! dec1s$ annuitant's legal repres5tative &! surviv+ sp\se or -mon-law "pn] h jo9tly fil$ an elec;n ) u1 y %d3 --issue ! ,t#d;,,rsp slip 6! surviv+ sp\se or -mon-law "pn]1 ev5 if y make ! pay;ts 6! dec1s$ annuitant's legal repres5tative2 & --report ! annu;y pay;ts 9 box #af1 n box #cd4 ,o!r situ,ns ,9 any o!r situ,n1 9clud+ :5 y make pay;ts 6a * or gr&*ild b5efici>y1 y h 6issue a ,t#d;,,rsp slip 9 ! "n (! dec1s$ annuitant =! ye> ( d1?4 ,9 box #cd1 5t] ! fair m>ket value ( all ! prop]ty held 0! plan at ! "t (! annuitant's d1?4 ,y w f9d ! def9i;n ( 8fair m>ket value0 on page #c4 #ia ,*apt] #d c#af ,am.ts y pd f ! plan may 2 m ?an ! am.t receiva# 0! sp\se or -mon-law "pn] &! am.t report$ 9 box #cd (! ,t#d;,,rsp slip y issu$ 6! dec1s$ annuitant4 ,9 ? case1 "p or all (! excess am.t is a b5efit f ! ,,rrsp4 ,issue a ,t#d;,,rsp slip 9 ! "n (! b5efici>y =! ye> ( pay;t & 5t] ! b5efit 9 box #bh4 ,= 9=m,n on h[ 6calculate ! am.t 6report 9 box #bh1 see 8,box #bh--,o!r 9come or deduc;ns0 on page #h4 ,note ,! 9=m,n 9 8,,rrsp b5efit & exempt p]iod0 & 8,tax-pd am.t & af-tax am.t0 on page #ad al applies 6matur$ plans4 ,dec1s$ ,,rrif annuitant ,sp\se or -mon-law "pn] z su3essor annuitant ,an annuitant c *oose 6h ! ,,rrif pay;ts 3t9ue 6his or h] sp\se or #ib ,*apt] #d d#af -mon-law "pn] af d1?4 ,if ! t]ms (! ,,rrif 3tract or ! dec1s$ annuitant's w "n ! sp\se or -mon-law "pn] z ! su3essor annuitant1 ! sp\se or -mon-law "pn] 2comes ! annuitant (! ,,rrif4 ,if ! dec1s$ annuitant does n "n ! sp\se or -mon-law "pn] z ! su3essor annuitant 9 ei ! ,,rrif 3tract or 9 a w1 ! surviv+ sp\se or -mon-law "pn] c / 2come ! su3essor annuitant4 ,if ! dec1s$'s legal repres5tative 3s5ts &! ,,rrif c>ri] agrees1 ! ,,rrif c>ri] c 3t9ue 6make pay;ts "u ! ,,rrif 6! surviv+ sp\se or -mon-law "pn] z ! su3essor annuitant4 ,if y le>n t ! dec1s$ annuitant's w "ns ! surviv+ sp\se or -mon-law "pn] z ! su3essor annuitant1 ask =a copy (! w or t "p (! w t "ns ! surviv+ sp\se or -mon- law "pn] z ! su3essor annuitant4 ,9come pd 6! orig9al annuitant--,if y pd "p (! m9imum am.t =! ye> 6! orig9al annuitant1 5t] t am.t 9 box #af (! ,t#d;,,rif slip4 ,if y al pd an #ic ,*apt] #d e#af excess am.t 6! orig9al annuitant1 5t] t am.t 9 boxes #af & #bd (! same slip4 ,9come pd 6! su3essor--,if y pd "p (! m9imum am.t =! ye> 6! sp\se or -mon-law "pn] z ! su3essor annuitant1 5t] t am.t 9 box #af (! ,t#d;,,rif slip t y issue 6! su3essor annuitant4 ,if y al pd an excess am.t 6! su3essor annuitant1 5t] t am.t 9 boxes #af & #bd (! same slip4 ,example ,at ! "t ( d1?1 only 4#d1jjj (! m9imum pay;t requir$ =! ye> 0 pd 6! orig9al annuitant4 ,! su3essor annuitant 7surviv+ sp\se or -mon-law "pn]7 rcvd ! re/ (! m9imum pay;t 74#c1jjj7 & an excess am.t ( 4#a1ejj4 ,t#d;,,rif slip = orig9al annuitant3 --box #af--4#d1jjj --box #bd--blank #id ,*apt] #d f#af ,t#d;,,rif slip = surviv+ sp\se or -mon-law "pn]3 --box #af--4#d1ejj --box #bd--4#a1ejj --box #bh--4#aej -------------------------------------#ag ,note ,if "! is no su3essor annuitant & y did n pay all or "p (! m9imum am.t 2f ! d1? (! annuitant1 y d n h 6issue a ,t#d;,,rif slip =! m9imum am.t4 ,! m9imum am.t w 2 ei3 --9clud$ 9 ! fair m>ket value am.t 6be report$ 6! dec1s$ annuitant2 or --": ! sp\se or -mon-law "pn] is "nd z b5efici>y (! ,,rrif1 9clud$ 9 ! am.t 6be report$ 6! sp\se or -mon- law "pn]4 ,b5efici>y (! ,,rrif prop]ty ,9/1d ( *oos+ 6h ! ,,rrif pay;ts 3t9ue 6his or h] surviv+ sp\se or -mon- #ie ,*apt] #d a#ag law "pn] af d1?1 ! ,,rrif annuitant c "n an 9dividual 9 ! ,,rrif 3tract z ! b5efici>y ( any "p (! ,,rrif prop]ty4 ,z a g5]al rule1 ! dec1s$ annuitant is 3sid]$ 6h rcvd1 j 2f d1?1 an am.t equal 6! fair m>ket value ( all prop]ty (! ,,rrif at ! "t ( d1?4 ,? am.t has 6be 9clud$ 9 ! dec1s$ annuitant's 9come4 ,h["e1 ? am.t may 2 reduc$ if x is pd 6a .qualifi$ .b5efici>y z a designat$ b5efit4 ,x c al 2 reduc$ if x is pd 6! dec1s$ annuitant's e/ate1 &! dec1s$ annuitant's legal repres5tative &a qualifi$ b5efici>y elect 6tr1t "s or all ( x z 2+ pd 6! qualifi$ b5efici>y4 ,only ! sp\se or -mon-law "pn] or a f9anci,y dep5d5t * or gr&*ild c 2 a qualifi$ b5efici>y4 ,note ,9 "s circum/.es1 ! am.t rcvd z a designat$ b5efit 0a qualifi$ b5efici>y may 2 transf]r$ &! b5efici>y c claim a deduc;n "u p>agraph #fj7l74 #if ,:o is ! b5efici>y & h[ is b#ag ! b5efici>y designat$8 ,z a ,,rrif issu]1 y h 6det]m9e :o is designat$ z ! b5efici>y 2f y pay \ any am.ts4 ,! b5efici>y may 2 designat$ 9 ! ,,rrif 3tract or 9 ! dec1s$ annuitant's w4 ,design,n 9 ,,rrif 3tract--,if ! b5efici>y is designat$ 9 ! ,,rrif 3tract1 ! am.ts >e 6be pd \ 6t p]son4 ,if no b5efici>y is "nd1 or ! e/ate is "nd1 ! am.ts >e 6be pd 6! e/ate4 ,design,n 9 w--,! design,n c al 2 made 9 ! w4 ,9 ? case1 y g5],y make ! pay\t 6! e/ate4 ,! legal repres5tative is responsi# = det]m9+ ! am.t ea* b5efici>y w rcv ac 6! w4 ,! legal repres5tative w al det]m9e if ! am.t c 2 3sid]$ a designat$ b5efit4 ,if ! sp\se or -mon-law "pn] or a f9anci,y dep5d5t * or gr&*ild is designat$ z a b5efici>y1 t b5efici>y &! legal repres5tative (! e/ate c !n jo9tly elect 6tr1t "p or all (! am.ts pd #ig ,*apt] #d c#ag 6! e/ate z rcvd 0!m z a designat$ b5efit4 ,? all[s ! transf] ( ^! funds 6a p]mitt$ 9ve/;t4 ,6d s1 ! b5efici>y &! legal repres5tative (! e/ate m/ -plete ,=m ,t#ajij1 ,d1? (a ,,rrif ,annuitant-- ,designat$ ,b5efit4 ,note ,9 ! prov9ce ( ,quebec1 a b5efici>y _c 2 designat$ 9 c]ta9 ,,rrif 3tracts4 ,! design,n has 6be made 9 ! w = ^! types ( 3tracts4 ,if y >e satisfi$ )! design,n (! b5efici>y z provid$ 9 ! w &! o!r 3di;ns >e met1 y c issue ! slip z if ! design,n 7 made 9 ! ,,rrif 3tract4 ,designat$ b5efit & qualifi$ b5efici>y ,9 g5]al t]ms1 a .designat$ .b5efit is "s or all (! am.t pd \ (a ,,rrif1 z a 3sequ;e (! annuitant's d1?1 6a qualifi$ b5efici>y4 ,z 9dicat$ abv1 a #ih ,*apt] #d d#ag .qualifi$ .b5efici>y is ! annuitant's sp\se or -mon-law "pn] or ! annuitant's f9anci,y dep5d5t * or gr&*ild4 ,x 9cludes ! am.ts t >e pd z a ,,rrif b5efit b .does .n 9clude a tax-pd am.t4 ,a designat$ b5efit is simil> 6a refund ( premiums t y wd pay f an unmatur$ ,,rrsp :5 ! annuitant dies4 ,,rrif b5efit & exempt p]iod ,am.ts 9clud$ 9 a ,,rrif pay\t af ! date ( d1? t repres5t 9come r1liz$ f ! date ( d1? up 6,decemb] #ca (! ye> foll[+ ! ye> ( d1? w alw 2 a ,,rrif b5efit 6! recipi5t (! pay;t1 reg>d.s ( :5 ! am.t is pd4 ,? is ! case :e!r ! plan is a deposit>y1 tru/e$1 or 9sur$ ,,rrif4 ,if x is pd or 3sid]$ 6h be5 pd 6a qualifi$ b5efici>y1 x w alw 2 a designat$ b5efit4 ,exempt p]iod--,we ref] 6! p]iod f ! date ( d1? 6,decemb] #ca (! ye> af ! ye> ( d1? z ! .exempt .p]iod4 ,= #ii ,*apt] #d e#ag example1 if an annuitant dies on ,janu>y #h1 #bjjc1 ! exempt p]iod w 5d on ,decemb] #ca1 #bjjd4 ,! 9come r1liz$ 9 ! exempt p]iod t is a ,,rrif b5efit 9cludes3 --9t]e/2 --divid5ds2 & --capital ga9s & losses4 ,note ,capital ga9s & losses 9clude ! non- taxa# "p (! capital ga9 &! non- deducti# "p (! capital losses r1liz$ or 9curr$ af ! 5d (! exempt p]iod4 ,! am.t e>n$ .af ! exempt p]iod 9cludes ! same ele;ts m5;n$ 9 ! p>agraph abv4 ,x may 2 3sid]$ a ,,rrif b5efit or an af-tax am.t if ! pay\t is delay$4 ,! ,,rrif b5efit w 2 a designat$ b5efit if x is pd \ ( an 9sur$ ,,rrif4 ,o!rwise1 ! am.t w 2 a tax-pd am.t & may al 2 an af- tax am.t z 4cuss$ 9 ! foll[+ sec;n4 #ajj ,tax-pd am.t & af-tax am.t f#ag ,! tax-pd am.t applies only 6deposit>y & tru/e$ ,,rrif's4 ,=! purposes ( ? guide1 g5],y1 a -------------------------------------#ah tax-pd am.t is ! 9come e>n$ 9 a ,,rrif .af ! 5d (! exempt p]iod4 ,x .does .n qualify z a designat$ b5efit4 ,deposit>y ,,rrif ,=a deposit>y ,,rrif1 9t]e/ or 9come t a3ru$ .af ! exempt p]iod w alw 2 a tax- pd am.t4 ,x is n a ,,rrif b5efit or a designat$ b5efit4 ,tru/e$ ,,rrif ,=a tru/e$ ,,rrif1 ! 9come e>n$ or r1liz$ af ! exempt p]iod t is pd 6! b5efici>y 9 ! ye> t x is tru/ 9come is an am.t = : ! tru/ c claim a deduc;n "u p>agraph #ajd7#f77a4#b74 ,if ! deduc;n is claim$1 ? am.t is a tax-pd #aja ,*apt] #d a#ah am.t &a ,,rrif b5efit1 b .n a designat$ b5efit4 ,9come e>n$ or r1liz$ af ! exempt p]iod t is .n pd 6! b5efici>y 9 ! ye> t x is tru/ 9come is n a ,,rrif b5efit4 ,! tru/ee has 6file a ,t#c ,tru/ ,9come ,tax & ,9=m,n ,return =! tru/ & pay tax on t 9come4 ,9 s* cases1 d n report ! af-tax am.t z taxa# 9come4 ,report x z a tax-pd am.t on ! ,t#d;,,rif slip 9 ! ye> an am.t is pd 6! b5efici>y4 ,? af-tax am.t is n a ,,rrif b5efit or a designat$ b5efit4 ,= m 9=m,n1 ref] 6! ,t#c ,tru/ ,guide4 ,9sur$ ,,rrif ,! tax-pd am.t does n apply 6an 9sur$ ,,rrif4 ,"!=e1 any pay;t 6a qualifi$ b5efici>y f an 9sur$ ,,rrif is 3sid]$ a designat$ b5efit1 reg>d.s ( :5 x is e>n$ or pd4 #ajb ,h[ 6issue slips b#ah ,9 ? sec;n1 we expla9 h[ 6issue slips 9 v>i\s situ,ns4 ,we />t )! mo/ -mon situ,n1 ": ! sp\se or -mon-law "pn] is ! designat$ b5efici>y 9 ! ,,rrif 3tract4 ,we !n expla9 o!r situ,ns4 ,situ,n #a3 ,! sp\se or -mon- law "pn] is ! b5efici>y & "! is a full transf] (! eligi# am.t (! designat$ b5efit4 ,mo/ -monly1 a sp\se or -mon-law "pn] is "nd z ! b5efici>y & all ! foll[+ 3di;ns apply3 --! sp\se or -mon-law "pn] is "nd z b5efici>y ( .all ! ,,rrif prop]ty 9 ! ,,rrif 3tract2 --y >e mak+ a direct transf] (! .5tire eligi# am.t (! designat$ b5efit "u p>agraph #fj7l7 6! sp\se or -mon-law "pn]'s ,,rrsp or ,,rrif1 or 6an issu] 6buy an #ajc ,*apt] #d c#ah eligi# annu;y =! sp\se or -mon-law "pn]2 & --all ! ,,rrif prop]ty is 4tribut$ .2f ! 5d (! exempt p]iod4 ,9 ? case1 issue a ,t#d;,,rif slip 9 ! "n (! sp\se or -mon-law "pn] =! ye> y -plete ! transf]4 ,5t] ! total am.t (! designat$ b5efit 9 box #af4 ,calculate ! am.t (! designat$ b5efit t is eligi# = transf] us+ ! *>t 9 ,app5dix ;,c on page #be & 5t] x 9 box #bd4 ,? am.t c 9clude 9come e>n$ 9 ! ,,rrif af ! date ( d1? 6! date ( transf]1 s9ce ! am.t is pd 2f ! 5d (! exempt p]iod4 .,d .n issue any slip 9 ! "n (! dec1s$4 ,note ,9 ! prov9ce ( ,quebec1 a b5efici>y _c 2 designat$ 9 c]ta9 ,,rrif 3tracts4 ,! design,n has 6be made 9 ! w = ^! types ( 3tracts4 ,if y >e satisfi$ )! design,n (! b5efici>y z provid$ 9 ! w &! o!r 3di;ns >e met1 y c issue ! slip #ajd ,*apt] #d d#ah z if ! design,n 7 made 9 ! ,,rrif 3tract4 ,! *>t on ! next page 9dicates h[ 6issue ,t#d;,,rif slips 9 o!r situ,ns1 ac 6! type ( ,,rrif4 #aje e#ah #ajf ,*apt] #e--,pay;ts 6non- f#ah resid5ts ( ,canada ,y h 6file an ,,nr#d return 6report am.ts pd or cr$it$1 or t >e 3sid]$ 6be pd or cr$it$1 0resid5ts ( ,canada 6non- resid5ts f3 --an ,,rrsp or an am5d$ plan z describ$ "u subsec;n #adf7#ab72 or --a ,,rrif or an am5d$ fund z describ$ "u subsec;n #adf.c7#aa74 ,= 9=m,n on h[ 6-plete an ,,nr#d return1 see \r public,n call$ ,non- ,resid5t ,)hold+ ,tax ,guide4 ,-plete ! non-resid5t tax remitt.e v\*] f ,=m ,,nr#ge1 ,non-,resid5t ,tax ,remitt] ,regi/r,n ,=m1 or ,=m ,,nr#gf1 ,non-,resid5t ,tax--,/ate;t ( ,a3.t1 & s5d x 6! foll[+ a4ress1 ) yr *eque or m"oy ord] made paya# 6! ,rcvr ,g5]al = ,canada3 #ajg ,*apt] #e g#ah ,canada ,cu/oms & ,rev5ue ,ag5cy #hge ,h]on ,road ,ottawa ,,on ,k#a;,a #a;,b#a ,canada ,make sure we rcv yr pay;t 0! #ae? "d (! mon? foll[+ ! mon? y )held ! tax4 ,= m 9=m,n1 see ,9=m,n ,circul> #gf-ab1 ,applica# ,rate ( ,"p ,,xiii ,tax on ,am.ts ,pd or ,cr$it$ 6,p]sons 9 ,c.tries ) : ,canada has a ,tax ,3v5;n 7& xs ,special ,rel1se71 & ,9=m,n ,circul> #gg-af1 ,non-,resid5t ,9come ,tax4 ,if1 z a resid5t ( ,canada1 y pay or cr$it am.ts 6or =a non-resid5t ( ,canada b d n )hold or remit ! non-resid5t tax 9 "t1 y h 6pay ! tax plus a p5alty ( #aj@3p ( t tax4 ,we may apply a p5alty ( #bj@3p (! tax ": failures 6)hold & remit 7 made "k+ly or "u circum/.es am.t+ 6gross neglig;e4 ,we w *>ge 9t]e/1 -p.d$ daily at ! prescrib$ rate1 on ! \t/&+ tax1 p5alties1 & 9t]e/4 ,p5alties #ajh ,*apt] #e h#ah & 9t]e/ *>ges >e paya# 6! ,rcvr ,g5]al = ,canada4 -------------------------------------#ai ,y d n h 6)hold non-resid5t 9come tax = any"o :om we h 3firm$ z a resid5t ( ,canada4 ,on reque/1 we w give y1 ! resid5t pay]1 writt5 au?oriz,n n 6)hold non-resid5t tax f ! pay;ts ": applica#1 s* z :5 y >e n sure if ! payee is a resid5t ( ,canada4 ,= m 9=m,n1 see ,9t]pret,n ,bullet9 ,,it-#bba1 ,det]m9,n ( an ,9dividual's ,resid;e ,/atus1 & xs ,special ,rel1se4 ,note ,if y >e transf]r+ funds 6or f a regi/]$ plan =a non-resid5t annuitant1 see ,*>t #c on page #bi4 #aji ,*apt] #e a#ai ,transcrib]'s note3 7,! foll[+ 0 set-up 9 ?ree columns4 ,column #a3 ,,fmv at date ( d1? 7see note #a7 ,column #b3 ,9come e>n$ f ! date ( d1? 6! 5d (! exempt p]iod ,column #c3 ,9come e>n$ af ! 5d (! exempt p]iod ,%ad$ >1s >e 9dicate by ^^ at ! 2g9n+ & 5d (! >ea4 ,notes >e at ! 5d47 ,situ,n #b3 ,! sp\se or -mon-law "pn] is "nd z b5efici>y 9 ! ,,rrif 3tract1 b ! 3di;ns /at$ 9 situ,n #a d n apply4 ,! %ad$ >1s repres5t ! 9come t c 2 3sid]$ z a designat$ b5efit4 #aaj ,*apt] #e b#ai ,,fmv at date ( d1? ^^ ,9 all cases1 report ! ,,fmv 9 box #ah (a ,t#d;,,rif slip issu$ 9 ! "n (! dec1s$ =! ye> ( d1?4 ^^ ,9come e>n$ f ! date ( d1? 6! 5d (! exempt p]iod ^^ ,9 all cases1 report 9come 9 box #af (a ,t#d;,,rif slip issu$ 9 ! "n (! sp\se or -mon-law "pn]4 ^^ ,9come e>n$ af ! 5d (! exempt p]iod ,deposit>y ,,rrif ,report 9come on a ,t#e slip issu$ 9 ! "n (! sp\se or -mon-law "pn] 7see note #b74 ,tru/e$ ,,rrif 7see note #c7 --,report ! ,,rrif b5efit 9 boxes #bb & #cf 7s9ce x is a tax-pd am.t7 (a ,t#d;,,rif slip issu$ 9 ! "n (! sp\se or -mon-law "pn]4 --,if ! 9come is n a ,,rrif b5efit1 r1d 8,tax-pd am.t & af-tax am.t0 on page #ag4 #aaa ,*apt] #e c#ai ^^ ,9sur$ ,,rrif ,report 9come 9 box #af (a ,t#d;,,rif slip issu$ 9 ! "n (! sp\se or -mon-law "pn]4 ^^ ,situ,n #c3 ,all o!r situ,ns--,in all o!r situ,ns1 ! tr1t;t is simil>4 ,if a b5efici>y is designat$ 9 ! ,,rrif 3tract1 make ! pay\t 6! designat$ b5efici>y4 ,if n1 make ! pay\t 6! e/ate4 ,! %ad$ >1s repres5t ! 9come t c 2 3sid]$ z a designat$ b5efit if pd 6a qualifi$ b5efici>y 7see note #d74 ,,fmv at date ( d1? ^^ ,9 all cases1 report ! ,,fmv 9 box #ah (a ,t#d;,,rif slip issu$ 9 ! "n (! dec1s$ =! ye> ( d1?4 ^^ #aab ,*apt] #e d#ai ,9come e>n$ f ! date ( d1? 6! 5d (! exempt p]iod ^^ ,9 all cases1 report 9come 9 box #bb (a ,t#d;,,rif slip issu$ 9 ! "n (! b5efici>y4 ^^ ,9come e>n$ af ! 5d (! exempt p]iod ,deposit>y ,,rrif ,report 9come on a ,t#e slip issu$ 9 ! "n (! b5efici>y 7see note #b74 ,tru/e$ ,,rrif 7see note #c7 --,report ! ,,rrif b5efit 9 boxes #bb & #cf 7s9ce x is a tax-pd am.t7 (a ,t#d;,,rif slip issu$ 9 ! "n (! b5efici>y4 --,if ! 9come is n a ,,rrif b5efit1 r1d 8,tax-pd am.t & af-tax am.t0 on page #ag4 ^^ ,9sur$ ,,rrif ,report 9come 9 box #bb (a ,t#d;,,rif slip issu$ 9 ! "n (! b5efici>y4 ^^ #aac ,*apt] #e e#ai ,note #a3 ,af -plet+ a ,t#d;,,rif slip1 y may f9d t "p or all ( an am.t report$ 9 box #ah is a designat$ b5efit 6a surviv+ sp\se or -mon-law "pn] or 6a f9anci,y dep5d5t * or gr&*ild4 ,if ? happ5s1 d n issue an am5d$ ,t#d;,,rif slip4 ,we r\t9ely assess or reassess returns bas$ on a -plet$ ,=m ,t#ajij4 ,note #b3 ,= 9=m,n on h[ & :5 6issue ,t#e slips1 see ! ,t#e ,guide--,return ( ,9ve/;t ,9come4 ,note #c3 ,= m 9=m,n on ! tax-pd am.t1 r1d 8,tax-pd am.t & af-tax am.t0 on page #ag4 ,note #d3 ,:5 am.ts f a dec1s$ annuitant's ,,rrif >e pd 6! annuitant's e/ate &a qualifi$ b5efici>y is a #aad ,*apt] #e f#ai b5efici>y (! e/ate1 ! dec1s$ annuitant's legal repres5tative &! qualifi$ b5efici>y c jo9tly file ,=m ,t#ajij1 ,d1? (a ,,rrif ,annuitant-- ,designat$ ,b5efit1 6designate all or "p (! am.ts ! annuitant's e/ate rcvd f ! ,,rrif1 z hav+ be5 rcvd 0! qualifi$ b5efici>y z a designat$ b5efit4 #aae #aaf ,app5dix ;,a--,samples ( #bj ,t#d;,,rsp =ms ,t#d;,,rsp ,summ>y ,canada ,cu/oms & ,rev5ue ,ag5cy ,t#d;,,rsp ,summ>y ,t#d;,,rsp ,summ>y 7#jc7 #jbjb #ddaaa ,copy #a ,=! ye> 5d+ ,decemb] #ca1 #bj;xx ,-plete ? 9=m,n return us+ ! 9/ruc;ns 9 ! ,t#d;,,rsp & ,t#d;,,rif ,guide =! ye> 9dicat$4 ,d n file ? =m if y file yr 9=m,n return on magnetic m$ia4 ,= m details1 see ! guide call$ ,-put] ,specific,ns = ,data ,fil$ on ,magnetic ,m$ia--,t#e1 ,t#ejjh1 ,t#d;,,rsp1 ,t#d;,,rif1 ,,nr#d1 & ,t#c4 #aag ,app5dix ;,a a#bj ,important ,pay]'s "n & ,busi;s ,numb] h 6be ! same z on yr ;,,pd#g;,a remitt.e =m4 ,busi;s ,numb] ---- ,tax c5tre ---- ,,tso code ---- ,"n & a4ress ( pay] 7issu]7 ( plan ---- 7#hh7 ,total numb] ( ,t#d;,,rsp slips fil$ ---- 7#af7 ,annu;y pay;ts 4#---- 7#ah7 ,refund ( premiums 4#---- 7#bj7 ,refund ( excess 3tribu;ns 4#---- 7#bb7 ,)drawal & -mut,n pay;ts 4#---- 7#be7 ,,llp )drawal 4#---- 7#bf7 ,am.ts deem$ rcvd on deregi/r,n 4#---- 7#bg7 ,,hbp )drawal 4#---- 7#bh7 ,o!r 9come or deduc;ns 4#---- 7#cd7 ,am.ts deem$ rcvd on d1? 4#---- 7#ce7 ,transf]s on br1kd[n ( m>riage or -mon-law "p 4#---- ,d n use ? >ea #aah ,app5dix ;,a b#bj 7#cj7 ,total 9come tax deduct$ 7p] ,t#d;,,rsp slips7 4#---- 7#hb7 ,m9us remitt.es 4#---- ,di6];e 4#---- ,we d n *>ge or refund a di6];e ( 4#b or less4 7#hd7 ,ov]pay;t 4#---- 7#hf7 99 ,bal.e due 4#---- 99 ,if y h n pd ! total deduc;ns report$1 9clude ! bal.e due ) ? 9=m,n return4 ,o!rwise1 y may h 6pay a p5alty = late pay;t4 ,am.t 5clos$ 4#---- 7#gf7 ,p]son 63tact ab ? 9=m,n return ,f/ & la/ "n 7capital lrs7 ---- 7#gh7 ,teleph"o numb] 7,>ea code7 ---- #aai ,c]tific,n c#bj ,i c]tify t ! 9=m,n giv5 on ? ,t#d;,,rsp return 7,t#d;,,rsp ,summ>y =m & relat$ ,t#d;,,rsp slips7 is1 6! be/ ( my k1 correct & -plete4 ,date ---- ,f/ & la/ "n 7capital lrs7 ---- ,signature ( au?oriz$ p]son ---- ,posi;n or (fice ---- ,pl1se d n write 9 ? >ea 7#ij7 ,transf] 7#a7 ---- ,la/ 6curr5t 7#b7 ---- ,no ac;n 7#c7 ---- ,o!r 7#ia7 ,proforma 7#a7 ---- ,no 7#b7 ---- ,yes 7#ic7 ,date ---- 7#id7 7,a7 4#---- 7,b7 4#---- ,memo ---- #abj ,app5dix ;,a d#bj ,late-fil+ p5alty ---- ,prep>$ by ---- ,date ---- --,keep ! "w+ copy ( ? =m = yr records4 --,s5d copies #a & #b ( ? =m & copy #a (! relat$ ,t#d;,,rsp slips 6! ,ottawa ,te*nology ,c5tre1 #hge ,h]on ,road1 ,ottawa ,,on ,k#a;,a #a;,g#i4 -------------------------------------#ba ,t#d;,,rsp ,seg;t ,canada ,cu/oms & ,rev5ue ,ag5cy ,t#d;,,rsp ,seg;t ,t#d;,,rsp ,seg;t 7#jb7 ,? =m w help y bal.e ! am.ts on yr ,t#d;,,rsp slips )! totals on yr ,t#d;,,rsp ,summ>y4 #aba ,app5dix ;,a a#ba ,note3 ,d n file ? =m if y file yr 9=m,n return on magnetic m$ia4 ,:5 & h[ 6use ? =m ,if yr ,t#d;,,rsp 9=m,n return has m ?an #ajj %eets ( ,t#d;,,rsp =ms 7#cjj ,t#d;,,rsp slips71 divide !m 96bundles ( ab #ajj %eets 7#cjj slips74 ,atta* a ,t#d;,,rsp ,seg;t =m 6! top ( ea* bundle4 ,-plete all ! boxes 2l4 ,keep a copy (! =m = yr files4 ,! total am.ts = ea* box on all ! ,t#d;,,rsp ,seg;t =ms m/ agree )! correspond+ totals on ! ,t#d;,,rsp ,summ>y =m4 ,if y ne$ m 9=m,n or =ms1 3tact yr tax s]vices (fice or tax c5tre4 ,pl1se -plete ! foll[+ sec;ns #abb ,app5dix ;,a b#ba ,pay]'s 7issu]'s7 "n z %[n on ! ,t#d;,,rsp ,summ>y =m ---- ,numb] ( ,t#d;,,rsp slips 9 ? bundle ---- ,la/ "n on ! f/ ,t#d;,,rsp slip 9 ? bundle ---- ,la/ "n on ! la/ ,t#d;,,rsp slip 9 ? bundle ---- ,busi;s ,numb] z %[n on ! ,t#d;,,rsp ,summ>y =m ---- ,ye> ---- 7#b7 ,t#d;,,rsp ,seg;t =m numb] 7/>t+ at #a7 ---- ( 7#c7 ,total numb] ( ,t#d;,,rsp ,seg;t =ms 9 ? 9=m,n return ---- ,totals (! am.ts report$ on ! atta*$ ,t#d;,,rsp slips 7#af7 ,annu;y pay;ts 4#---- 7#ah7 ,refund ( premiums 4#---- 7#bj7 ,refund ( excess 3tribu;ns 4#---- #abc ,app5dix ;,a c#ba 7#bb7 ,)drawal & -mut,n pay;ts 4#---- 7#be7 ,,llp )drawal 4#---- 7#bf7 ,am.ts deem$ rcvd on deregi/r,n 4#---- 7#bh7 ,o!r 9come or deduc;ns 4#---- 7#cj7 ,9come tax deduct$ 4#---- 7#cd7 ,am.ts deem$ rcvd on d1? 4#---- 7#bg7 ,,hbp )drawal 4#---- 7#ce7 ,transf]s on br1kd[n ( m>riage or -mon-law "p4 4#---- -------------------------------------#bb ,t#d;,,rsp slip ,canada ,cu/oms & ,rev5ue ,ag5cy ,t#d;,,rsp ,/ate;t ( ,,rrsp ,9come ,t#d;,,rsp 7#jb7 ,ye> #---- 7#af7 ,annu;y ,pay;t 4#---- 7#ah7 ,refund ( premiums 6sp\se 4#---- #abd ,app5dix ;,a a#bb 7#bj7 ,refund ( excess 3tribu;ns 4#---- 7#bb7 ,)drawal & -munic,n pay;ts 4#---- 7#be7 ,,llp )drawal 4#---- 7#bf7 ,am.ts deem$ rcvd on deregi/r,n 4#---- 7#bh7 ,o!r 9come or deduc;ns 4#---- 7#cj7 ,9come tax deduct$ 4#---- 7#cd7 ,am.ts deem$ rcvd on d1? 4#---- 7#bg7 ,,hpb )drawal 4#---- 7#ce7 ,transf]s on br1kd[n ( m>riage or -mon-law "pn]%ip 4#---- 7#bd7 ,3tributor sp\se ,yes ---- ,no ---- 7#cf7 ,sp\se's or -mon-law "pn]'s social 9sur.e numb] 7997 #---- 99 ,if yr social 9sur.e numb] is n %[n1 see ! back ( ? slip4 7#ab7 ,social 9sur.e numb] 7997 #---- 7#ad7 ,3tract numb] #---- 7#fj7 ,"n ( pay] 7issu]7 ( plan ---- #abe ,app5dix ;,a b#bb 7#fa7 ,busi;s ,numb] #---- 7#dj7 ,tax-pd am.t 4#---- ,recipi5t's "n & a4ress ,a4ress ---- ,la/ "n 7capital lrs7 ---- ,f/ "n ---- ,9itials ---- #abf ,app5dix ;,b--,samples ( c#bb ,t#d;,,rif =ms ,t#d;,,rif slip ,canada ,cu/oms & ,rev5ue ,ag5cy ,t#d;,,rif ,/ate;t ( 9come f a regi/]$ retire;t 9come fund ,t#d;,,rif 7#jb7 ,ye> ---- 7#af7 ,taxa# am.ts 4#---- ,am.ts deem$ rcvd 0! annuitant 7#ah7 ,dec1s$ 4#---- 7#bj7 ,deregi/r,n 4#---- 7#bb7 ,o!r 9come or deduc;ns 4#---- 7#bd7 ,excess am.t 4#---- 7#bf7 ,sp\sal or -mon-law "pn] ,,rrif 4#---- 7#bh7 ,9come tax deduct$ 4#---- 7#cj7 7,ye>/,mon?/,"d7 ---- #abg ,app5dix ;,b d#bb 7#ce7 ,transf]s on br1kd[n ( m>riage or -mon-law "pn]%ip 4#---- 7#cb7 ,sp\se's or -mon-law "pn]'s social 9sur.e numb] 99 ---- ,recipi5t's "n & a4ress ---- ,la/ "n 7capital lrs7 ---- ,f/ "n ---- ,9itials ---- 7#ab7 ,social 9sur.e numb] 99 ---- 99 ,if yr social 9sur.e numb] is n %[n1 see ! back ( ? slip4 7#ad7 ,3tract numb] ---- 7#fj7 ,"n ( pay] 7c>ri]7 ( fund ---- 7#fa7 ,busi;s ,numb] ---- 7#cf7 ,tax-pd am.t 4#---- #abh ,t#d;,,rif ,summ>y #bc ,canada ,cu/oms & ,rev5ue ,ag5cy ,t#d;,,rif ,summ>y ,t#d;,,rif 7#jc7 ,copy #a ,=! ye> 5d+ ,decemb] #ca1 #bj;xx ,-plete ? 9=m,n return us+ ! 9/ruc;ns 9 ! ,t#d;,,rsp & ,t#d;,,rif ,guide =! ye> 9dicat$4 ,d n file ? =m if y file yr 9=m,n return on magnetic m$ia4 ,= m details1 see ! guide call$ ,-put] ,specific,ns = ,data ,fil$ on ,magnetic ,m$ia--,t#e1 ,t#ejjh1 ,t#d;,,rsp1 ,t#d;,,rif1 ,,nr#d1 & ,t#c4 ,important ,pay]'s "n & ,busi;s ,numb] h 6be ! same z on yr ;,,pd#g;,a remitt.e =m4 #abi ,app5dix ;,b a#bc ,busi;s ,numb] ---- ,tax c5tre ---- ,,tso code ---- ,"n & a4ress ( pay] 7c>ri]7 ( fund ---- 7#hh7 ,total numb] ( ,t#d;,,rif slips fil$ ---- 7#af7 ,taxa# am.ts 4#---- 7#ah7 ,dec1s$ 7am.ts deem$ rcvd7 4#---- 7#bj7 ,deregi/r,n 4#---- 7#bb7 ,o!r 9come or deduc;ns 4#---- 7#bd7 ,excess am.t 4#---- 7#ce7 ,transf]s on br1kd[n ( m>riage or -mon-law "p4 4#---- ,d n use ? >ea 7#bh7 ,total 9come tax deduct$ 7p] ,t#d;,,rif slips7 4#---- 7#hb7 ,m9us remitt.es 4#---- ,di6];e 4#---- 7#hd7 ,ov]pay;t 4#---- 7#he7 99 ,bal.e due 4#---- ,am.t 5clos$ 4#---- #acj ,app5dix ;,b b#bc 99 ,if y h n pd ! total deduc;ns report$1 9clude ! bal.e due ) ? 9=m,n return4 ,o!rwise1 y may h 6pay a p5alty = late pay;t4 ,we d n *ange or refund a di6];e ( 4#b or less4 7#gf7 ,p]son 63tact ab ? 9=m,n return ,f/ & la/ "n 7capital lrs7 ---- 7#gh7 ,teleph"o numb] 7,>ea code7 ---- ,c]tific,n ,i c]tify t ! 9=m,n giv5 on ? ,t#d;,,rif return 7,t#d;,,rif ,summ>y =m & relat$ ,t#d;,,rif slips7 is1 6! be/ ( my k1 correct & -plete4 ,date ---- ,f/ & la/ "n 7capital lrs7 ---- ,signature ( au?oriz$ p]son ---- ,posi;n or (fice ---- #aca ,d n use ? >ea c#bc 7#ij7 ,transf] 7#a7 ---- ,la/ 6curr5t 7#b7 ---- ,no ac;n 7#c7 ---- ,o!r 7#ia7 ,proforma 7#a7 ---- ,no 7#b7 ---- ,yes 7#ic7 ,date ---- 7#id7 & 7,a7 4#---- 7,b7 ---- ,memo ---- ,late-fil+ p5alty ---- ,prep>$ by ---- ,date ---- --,keep ! "w+ copy ( ? =m = yr records4 --,s5d copies #a & #b ( ? =m & copy #a (! relat$ ,t#d;,,rif slips 6! ,ottawa ,te*nology ,c5tre1 #hge ,h]on ,road1 ,ottawa ,,on ,k#a;,a #a;,g#i4 #acb ,t#d;,,rif ,seg;t #bd ,canada ,cu/oms & ,rev5ue ,ag5cy ,t#d;,,rif ,seg;t ,t#d;,,rif ,seg;t 7#jb7 ,? =m w help y bal.e ! am.ts on yr ,t#d;,,rif slips )! totals on yr ,t#d;,,rif ,summ>y =m4 ,note3 ,d n file ? =m if y file yr 9=m,n return on magnetic m$ia4 ,:5 & h[ 6use ? =m ,if yr ,t#d;,,rif 9=m,n return has m ?an #ajj %eets ( ,t#d;,,rif =ms 7#cjj ,t#d;,,rif slips71 divide !m 96bundles ( ab #ajj %eets 7#cjj slips74 #acc ,app5dix ;,b a#bd ,atta* a ,t#d;,,rif ,seg;t =m 6! top ( ea* bundle4 ,-plete all ! boxes 2l4 ,keep a copy (! =m = yr files4 ,! total am.ts = ea* box on all ! ,t#d;,,rif ,seg;t =ms m/ agree )! correspond+ totals on ! ,t#d;,,rif ,summ>y =m4 ,if y ne$ m 9=m,n or =ms1 pl1se 3tact yr tax s]vices (fice or tax c5tre4 ,pl1se -plete ! foll[+ sec;ns ,pay]'s 7c>ri]'s7 "n z %[n on ! ,t#d;,,rif ,summ>y =m ---- ,numb] ( ,t#d;,,rif slips 9 ? bundle ---- ,la/ "n on ! f/ ,t#d;,,rif slip 9 ? bundle ---- ,la/ "n on ! la/ ,t#d;,,rif slip 9 ? bundle ---- ,busi;s ,numb] z %[n on ! ,t#d;,,rif ,summ>y =m ---- ,ye> ---- #acd ,app5dix ;,b b#bd 7#b7 ,t#d;,,rif ,seg;t =m numb] 7/>t+ at #a7 ---- ( 7#c7 ,total numb] ( ,t#d;,,rif ,seg;t =ms 9 ? 9=m,n return ---- ,totals (! am.ts report$ on ! atta*$ ,t#d;,,rif slips 7#af7 ,taxa# am.ts 4#---- ,am.ts deem$ rcvd 0! annuitant 7#ah7 ,dec1s$ 4#---- 7#bj7 ,deregi/r,n 4#---- 7#bb7 ,o!r 9come or deduc;ns 4#---- 7#bd7 ,excess am.t 4#---- 7#bh7 ,9come tax deduct$ 4#---- 7#ce7 ,transf]s on br1kd[n ( m>riage or -mon-law "pn] 4#---- #ace #acf ,app5dix ;,c--,calculat+ ! #be eligi# am.t (a designat$ b5efit ,/ep #a--,calculat+ ! qualify+ "p ( all designat$ b5efits 7#a7 ,m9imum am.t =! ye> "u ! ,,rrif """""""""""""""""""""""" 4#---- 7#b7 ,total ( am.ts t ! dec1s$ annuitant rcvd dur+ ! ye> f ! ,,rrif & 9clud$ z 9come "u subsec;n #adf.c7#e7 """"""""""" 4#---- 7#c7 ,total ( am.ts t b5efici>ies 9clud$ 9 9come z designat$ b5efits =! ye> f ! ,,rrif "u subsec;n #adf.c7#e7 4#---- 7#d7 ,5t] ! am.t f l9e #a 4#---- 7#e7 ,5t] ! am.t f l9e #a or #b1 .:i*"e .is .less 4#---- 7#f7 ,l9e #d .m9us l9e #e 4#---- 7#g7 ,qualify+ "p ( all designat$ b5efits3 #a m9us 7,am.t f l9e #f #acg ,app5dix ;,c a#be 4#---- divid$ 0,am.t f l9e #c 4#----7 """""""""""""""" 4#---- ,/ep #b--,calculat+ ! eligi# am.t 7#h7 ,"p (! designat$ b5efit (! ,,rrif 9clud$ 9 ! 9dividual's 9come "u subsec;n #adf.c7#e7 "" 4#---- 7#i7 ,5t] ! am.t f l9e #g """"""" 4#---- 7#aj7 ,multiply ! am.t f l9e #h 0! am.t on l9e #i4 ,? am.t repres5ts ! eligi# am.t (! designat$ b5efit4 ,report x 9 box #bd (! surviv+ sp\se or -mon-law "pn]'s ,t#d;,,rif slip """""""""""""""""""""""""" 4#---- ,example ,! annuitant "u a ,,rrif dies on ,augu/ #ah1 #bjjc4 ,! surviv+ sp\se is "nd z b5efici>y ( all ! ,,rrif prop]ty 9 ! ,,rrif 3tract4 ,! fair m>ket value 7def9$ on page #c7 (! ,,rrif prop]ty on ,augu/ #ah1 #bjjc1 is #ach ,app5dix ;,c b#be 4#ajj1jjj4 ,! m9imum am.t requir$ 6be pd f ! ,,rrif 9 #bjjc is 4#h1jjj4 ,h["e1 only half 74#d1jjj7 0 pd 6! annuitant 2f d1?4 ,on ,novemb] #ba1 #bjjc1 4#ajd1jjj 0 pd 6! surviv+ sp\se z a designat$ b5efit f ! ,,rrif4 ,! surviv+ sp\se wd l 6"k h[ m* (! 4#ajd1jjj c 2 transf]r$ "u p>agraph #fj7l7 6a ,,rrif4 ,/ep #a--,calculat+ ! qualify+ "p ( all designat$ b5efits 7#a7 ,m9imum am.t =! ye> "u ! ,,rrif """"""""""""""""""""""" 4#h1jjj 7#b7 ,total ( am.ts t ! dec1s$ annuitant rcvd dur+ ! ye> f ! ,,rrif & 9clud$ z 9come "u subsec;n #adf.c7#e7 """""""""" 4#d1jjj 7#c7 ,total ( am.ts t b5efici>ies 9clud$ 9 9come z designat$ b5efits =! ye> f ! ,,rrif "u subsec;n #adf.c7#e7 """"""""""""""""" 4#ajd1jjj #aci ,app5dix ;,c c#be 7#d7 ,5t] ! am.t f l9e #a """""""""" 4#h1jjj 7#e7 ,5t] ! am.t f l9e #a or #b1 .:i*"e .is .less 4#d1jjj 7#f7 ,l9e #d m9us l9e #e """""""""" 4#d1jjj 7#g7 ,qualify+ "p ( all designat$ b5efits3 #a m9us 7,am.t f l9e #f 4#d1jjj divid$ 0,am.t f l9e #c 4#ajd1jjj7 """"""""""""""" #j.ifaechdf ,/ep #b--,calculat+ ! eligi# am.t 7#h7 ,"p (! designat$ b5efit (! ,,rrif 9clud$ 9 ! 9dividual's 9come "u subsec;n #adf.c7#e7 """""""" 4#ajd1jjj 7#i7 ,5t] ! am.t f l9e #g "" #j.ifaechdf 7#aj7 ,multiply ! am.t f l9e #h 0! am.t on l9e #i4 ,? #adj ,app5dix ;,c d#be am.t repres5ts ! eligi# am.t (! designat$ b5efit4 ,report x 9 box #bd (! surviv+ sp\se or -mon-law "pn]'s ,t#d;,,rif slip """""""""""" 4#ajj1jjj #ada #adb ,app5dix ;,d--,m9imum am.t f #bf a ,,rrif ,z ! c>ri] (a regi/]$ retire;t 9come fund 7,,rrif71 y h 6pay a m9imum am.t 6! annuitant e ye> af ! ye> 9 : ! ,,rrif is set up4 ,y calculate ? am.t 0multiply+ ! fair m>ket value 7,,fmv7 (! prop]ty held 9 ! ,,rrif at ! />t (! ye> 0a prescrib$ factor4 ,note ,! co/s associat$ )! redemp;n ( units (a mutual fund >e exp5ses (! ,,rrif4 ,"!=e1 s* redemp;n fees >e n "p (! m9imum am.t4 ,! prescrib$ factor y use dep5ds on ! age (! ,,rrif annuitant or ! sp\se or -mon-law "pn]'s age1 if at ! "t ! ,,rrif 0 2+ set up ! annuitant elect$ 6use ! sp\se or -mon-law "pn]'s age1 2c he or %e 0 "y]4 ,x al dep5ds on :5 ! ,,rrif 0 set up4 ,! prescrib$ factor is det]m9$ 0regul,ns or calculat$ 0divid+ #a #adc ,app5dix ;,d a#bf 0! result ( #ij .m9us ! age 7in :ole ye>s7 (! annuitant or ! sp\se or -mon- law "pn] at ! 2g9n+ (! ye>4 ,! foll[+ *>t %[s ! prescrib$ factor y %d use 7%ad$ >1s 9dicate t ! prescrib$ factor has be5 calculat$74 ,transcrib]'s note3 7,! foll[+ 0 set-up 9 f\r columns4 ,column #a3 ,age (! ,,rrif annuitant or ! sp\se or -mon-law "pn] ,column #b3 ,pre-,m>* #aihf 7note #a7 ,column #c3 ,qualify+ ,,rrif's 7note #b7 ,column #d3 ,all o!r ,,rrif's 7note #c7 ,! column ,pre-,m>* #aihf is %ad$ &! column ,qualify+ ,,rrif's f ! age ( #ga 6#gh >e %ad$4 ,see ! notes at ! 5d (! *>t47 #add ,prescrib$ factors b#bf ,age (! ,,rrif3 #ga ,pre-,m>* #aihf3 #.jebf ,qualify+ ,,rrif's3 #.jebf ,all o!r ,,rrif's3 #.jgch ,age (! ,,rrif3 #gb ,pre-,m>* #aihf3 #.jeef ,qualify+ ,,rrif's3 #.jeef ,all o!r ,,rrif's3 #.jgdh ,age (! ,,rrif3 #gc ,pre-,m>* #aihf3 #.jehh ,qualify+ ,,rrif's3 #.jehh ,all o!r ,,rrif's3 #.jgei ,age (! ,,rrif3 #gd ,pre-,m>* #aihf3 #.jfbe ,qualify+ ,,rrif's3 #.jfbe ,all o!r ,,rrif's3 #.jgga #ade ,app5dix ;,d c#bf ,age (! ,,rrif3 #ge ,pre-,m>* #aihf3 #.jffg ,qualify+ ,,rrif's3 #.jffg ,all o!r ,,rrif's3 #.jghe ,age (! ,,rrif3 #gf ,pre-,m>* #aihf3 #.jgad ,qualify+ ,,rrif's3 #.jgad ,all o!r ,,rrif's3 #.jgii ,age (! ,,rrif3 #gg ,pre-,m>* #aihf3 #.jgfi ,qualify+ ,,rrif's3 #.jgfi ,all o!r ,,rrif's3 #.jhae ,age (! ,,rrif3 #gh ,pre-,m>* #aihf3 #.jhcc ,qualify+ ,,rrif's3 #.jhcc ,all o!r ,,rrif's3 #.jhcc ,age (! ,,rrif3 #gi ,pre-,m>* #aihf3 #.jiji ,qualify+ ,,rrif's3 #.jhec ,all o!r ,,rrif's3 #.jhec #adf ,app5dix ;,d d#bf ,age (! ,,rrif3 #hj ,pre-,m>* #aihf3 #.ajjj ,qualify+ ,,rrif's3 #.jhge ,all o!r ,,rrif's3 #.jhge ,age (! ,,rrif3 #ha ,pre-,m>* #aihf3 #.aaaa ,qualify+ ,,rrif's3 #.jhii ,all o!r ,,rrif's3 #.jhii ,age (! ,,rrif3 #hb ,pre-,m>* #aihf3 #.abej ,qualify+ ,,rrif's3 #.jibg ,all o!r ,,rrif's3 #.jibg ,age (! ,,rrif3 #hc ,pre-,m>* #aihf3 #.adbi ,qualify+ ,,rrif's3 #.jieh ,all o!r ,,rrif's3 #.jieh ,age (! ,,rrif3 #hd ,pre-,m>* #aihf3 #.affg ,qualify+ ,,rrif's3 #.jiic ,all o!r ,,rrif's3 #.jiic #adg ,app5dix ;,d e#bf ,age (! ,,rrif3 #he ,pre-,m>* #aihf3 #.bjjj ,qualify+ ,,rrif's3 #.ajcc ,all o!r ,,rrif's3 #.ajcc ,age (! ,,rrif3 #hf ,pre-,m>* #aihf3 #.bejj ,qualify+ ,,rrif's3 #.ajgi ,all o!r ,,rrif's3 #.ajgi ,age (! ,,rrif3 #hg ,pre-,m>* #aihf3 #.cccc ,qualify+ ,,rrif's3 #.aacc ,all o!r ,,rrif's3 #.aacc ,age (! ,,rrif3 #hh ,pre-,m>* #aihf3 #.ejjj ,qualify+ ,,rrif's3 #.aaif ,all o!r ,,rrif's3 #.aaif ,age (! ,,rrif3 #hi ,pre-,m>* #aihf3 #a.jjjj ,qualify+ ,,rrif's3 #.abga ,all o!r ,,rrif's3 #.abga #adh ,app5dix ;,d f#bf ,age (! ,,rrif3 #ij ,pre-,m>* #aihf3 #.jjjj ,qualify+ ,,rrif's3 #.acfb ,all o!r ,,rrif's3 #.acfb ,age (! ,,rrif3 #ia ,pre-,m>* #aihf3 #.jjjj ,qualify+ ,,rrif's3 #.adgc ,all o!r ,,rrif's3 #.adgc ,age (! ,,rrif3 #ib ,pre-,m>* #aihf3 #.jjjj ,qualify+ ,,rrif's3 #.afab ,all o!r ,,rrif's3 #.afab ,age (! ,,rrif3 #ic ,pre-,m>* #aihf3 #.jjjj ,qualify+ ,,rrif's3 #.agib ,all o!r ,,rrif's3 #.agib ,age (! ,,rrif3 #id or old] ,pre-,m>* #aihf3 #.jjjj ,qualify+ ,,rrif's3 #.bjjj ,all o!r ,,rrif's3 #.bjjj #adi ,app5dix ;,d g#bf ,if ! age is #gj ye>s or "y]1 ! prescrib$ factor is calculat$ z foll[s3 #a .divid$ .by 7#ij .m9us ! age74 ,note #a ,y c 3t9ue 6use ! 8,pre-,m>* #aihf0 factor =a ,,rrif t 0 set up 2f #aihf1 un.s x 0 revis$ or am5d$ at any "t or holds an annu;y 3tract af ,july #aiig = all ye>s t />t af ! e>lie/ (! foll[+ "ds3 --! "d is af ,july #aiig2 or --! "d on : ! tru/ holds s* a 3tract4 ,note #b ,y c use ! 8,qualify+ ,,rrif0 factor =a qualify+ ,,rrif4 ,a qualify+ ,,rrif is "o t has n"e rcvd any prop]ty z 3sid],n1 o!r ?an prop]ty transf]r$ f ano!r qualify+ ,,rrif1 & 0 set up dur+ "o (! foll[+ p]iods3 #aej ,app5dix ;,d h#bf --2f #aihf & has s9ce be5 revis$ or am5d$2 --af #aihf & 2f #aiic2 or --af #aiib ) funds or prop]ty transf]r$ directly f ano!r qualify+ ,,rrif4 ,note #c ,9 all o!r cases1 use 8,all o!r ,,rrif's0 factor4 ,,rrif's t hold annu;y 3tracts ,s9ce #aiig1 a tru/e$ ,,rrif is p]mitt$ 6hold ! foll[+ two types ( annu;y 3tracts z qualifi$ 9ve/;ts4 ,lock$-in annu;y 3tracts ,9 ? guide1 an annu;y 3tract is "o t a lic5s$ annuities provid] issues 7? is a p]son lic5s$ or o!rwise au?oriz$ "u ! laws ( ,canada or a prov9ce or t]ritory #aea ,app5dix ;,d i#bf 6c>ry on an annuities busi;s 9 ,canada7 & t meets ! foll[+ 3di;ns3 --,! 3tract provides t p]iodic pay;ts 2 made on an annual or m frequ5t basis4 --,! ,,rrif tru/ is ! only p]son 5titl$ 6rcv ! annu;y pay;ts "u ! 3tract 7un.s ! tru/ 4poses (! annu;y74 --,usu,y1 ! "t &! am.t ( any pay;t "u ! 3tract _c v>y & m/ 2 bas$ on ! life (! ,,rrif annuitant4 ,h["e1 if ! annuitant has elect$ 6h ! m9imum am.t pd 6! annuitant's sp\se or -mon-law "pn] af ! annuitant's d1?1 ! pay;ts c 2 bas$ on ! jo9t lives (! annuitant &! sp\se or -mon-law "pn]4 --,! />t+ date =! p]iodic pay;ts is no lat] ?an ! 5d (! ye> t foll[s ! ye> 9 : ! 3tact 0 acquir$ 0! tru/4 --,! annu;y 3tract m/ 2 "o (! foll[+3 --a .life .annu;y =! life (! ,,rrif annuitant t does n h a gu>ante$ p]iod t runs pa/ ! 5d (! #aeb ,app5dix ;,d j#bf ye> 9 : ! annuitant r1*es #ij ye>s ( age4 ,if ! ,,rrif annuitant _h a "y] sp\se or -mon-law "pn] :5 ! 3tract 0 acquir$1 -------------------------------------#bg ! annu;y c 2 =! jo9t lives (! annuitant &! sp\se or -mon-law "pn] )a gu>ante$ p]iod t does n run pa/ ! 5d (! ye> 9 : ! sp\se or -mon-law "pn] r1*es #ij ye>s ( age4 --a .t]m .annu;y )a t]m equal 6ei #ij ye>s .m9us ! age (! ,,rrif annuitant at ! "t ! p]iodic pay;ts />t1 or #ij ye>s .m9us ! age (! annuitant's sp\se or -mon-law "pn] on t date if ! sp\se or -mon-law "pn] is "y] ?an ! annuitant4 --,! p]iodic pay;ts m/ 2 equal1 un.s !y h be5 adju/$ = "o (! foll[+ r1sons3 --in a3ord.e ) 9dex+2 --6reflect an 9cr1se or reduc;n 9 ! value (a specifi$ gr\p ( #aec ,app5dix ;,d a#bg assets 3/itut+ ! assets (a sep>ate & 4t9ct a3.t or fund ma9ta9$ =a v>ia# annuities busi;s 0a lic5s$ annu;y provid]2 --in a3ord.e )a *ange 9 ! 9t]e/ rate on : ! annu;y is bas$1 only if ! new rate equals or approximates a g5],y availa# ,canadian m>ket 9t]e/ rate2 --6reflect 9cr1ses 9 ! 3sum] price 9dex1 9 :ole or 9 "p1 z publi%$ 0,/ati/ics ,canada "u ! au?or;y (! ,/ati/ics ,act2 --6reflect an 9cr1se 9 ! rate specifi$ 9 ! annu;y 3tract1 n m ?an #d@3p p] ye>2 --in a3ord.e ) an annual 9cr1se 6! ext5t t ! am.t or rate ( return t wd h be5 e>n$ on a pool ( 9ve/;t assets 7availa# = pur*ase 0! public & specifi$ 9 ! 3tract7 is m ?an an am.t or rate specifi$ 9 ! #aed ,app5dix ;,d b#bg plan & provides t no o!r 9cr1se may 2 made 9 ! am.t paya#2 or --z a result (a "pial surr5d] (! "r 6rcv p]iodic pay;ts "u ! 3tract4 ,o!r annu;y 3tracts ,^! >e 3tracts issu$ 0a lic5s$ annuities provid] t meet .bo? ! foll[+ 3di;ns3 --,! ,,rrif tru/ is ! only p]son 5titl$ 6rcv ! annu;y pay;ts "u ! 3tract4 ,? does n apply af ! ,,rrif tru/ 4poses (! annu;y4 --,! annu;y 3tract m/ give ! annuitant an ongo+ "r 6surr5d] ! 3tract = an am.t t1 ignor+ r1sona# sales & adm9i/rative *>ges1 approximates ! am.t t cd 2 requir$ 6fund future p]iodic pay;ts "u ! 3tract4 #aee ,calculat+ ! m9imum am.t c#bg ,calculate ! m9imum am.t = tru/e$ ,,rrif's t hold lock$-in annu;y 3tracts z foll[s3 7#a7 ,,fmv ( all ! prop]ty held 0! ,,rrif at ! 2g9n+ (! ye> 7exclud+ any lock$-in annu;y 3tracts7 """""""""""""""""""""" 4#---- 7#b7 ,5t] ! applica# prescrib$ factor """""""""""""""""""""""" 4#---- 7#c7 ,l9e #a .multipli$ .0l9e #b 4#---- 7#d7 ,p]iodic pay;ts 6be pd f all lock$-in annu;y 3tracts held at ! />t (! ye> 99 """"""" 4#---- 7#e7 ,m9imum am.t =! ye>3 ,l9e #c .plus l9e #d """"""""""""""" 4#---- 99 ,9clude am.ts t wd h be5 rcvd "u a lock$-in annu;y 3tract held at ! />t (! ye>1 b 7 4pos$ ( dur+ ! ye>4 ,d n 9clude pay;ts f a lock$-in annu;y 3tract acquir$ dur+ ! ye>4 #aef ,app5dix ;,d d#bg ,! exi/+ rules = calculat+ ! m9imum am.t z describ$ at ! />t ( ? ,app5dix w 3t9ue 6apply 6a tru/e$ ,,rrif z l;g z x does n acquire a lock$-in annu;y 3tract4 ,! calcul,n =a tru/e$ ,,rrif t holds a lock$-in annu;y 3tract applies 6any ye> t />ts af #aiig1 & af ! tru/ f/ holds a lock$-in annu;y 3tract4 ,note ,if a tru/e$ ,,rrif .does .n hold a lock$-in annu;y 3tract at ! />t (! ye>1 ! m9imum am.t is det]m9$ 0multiply+ ! ,,fmv ( all ! prop]ty held 0! ,,rrif at ! />t (! ye> 0! appropriate prescrib$ factor4 ,example ,9 #bjja1 ,alex [n$ an ,,rrsp t 3ta9$ a lock$-in annu;y z well z o!r prop]ty4 ,9 ,decemb] #bjja1 2f 8 ,,rrsp matur$1 he set up a tru/e$ ,,rrif & transf]r$ all ! prop]ty f 8 ,,rrsp4 ,! ,,fmv (! o!r prop]ty #aeg ,app5dix ;,d e#bg at ! />t ( ,janu>y #bjjc is 4#ge1jjj &! lock$-in annu;y pays 4#e1jjj annu,y4 ,alex _h no sp\se or -mon-law "pn] :5 ! ,,rrif 0 2+ set up & is #ga ye>s old at ! />t ( #bjjc4 ,! c>ri] calculates ! m9imum am.t = #bjjc z foll[s3 7#a7 ,,fmv ( all ! prop]ty held 0! ,,rrif at ! 2g9n+ (! ye> 7exclud+ any lock$-in annu;y 3tracts7 """"""""""""" 4#ge1jjj 7#b7 ,5t] ! applica# prescrib$ factor """""""""""""""""""""""" #.jgch 7#c7 ,l9e #a .multipli$ .by l9e #b """"""""""""""""""""""" 4#e1ece 7#d7 ,p]iodic pay;ts 6be pd f all lock$-in annu;y 3tracts held at ! />t (! ye> """"""""" 4#e1jjj 7#e7 ,m9imum am.t =! ye>3 ,l9e #c .plus l9e #d """"""""""""" 4#aj1ece #aeh ,app5dix ;,e--,9=m,n = #bh transf]s ( funds ,! foll[+ *>ts %[ ! =ms 6use = direct transf]s 2t plans4 ,^! >e id5tifi$ 9 ! *>ts4 ,= 9=m,n ab o!r transf]s n cov]$ 9 ^! *>ts1 see ,9t]pret,n ,bullet9 ,,it- #ebh1 ,transf]s ( ,funds ,2t ,regi/]$ ,plans4 ,! require;t t transf]s ( prop]ty f a ,,rrif 2 made 9 prescrib$ =m has be5 remov$4 ,"!=e1 x is no l;g] m&atory 6use ,=m ,t#bjcc4 ,x is n[ availa# on \r ,web site only4 ,y c *oose o!r me?ods =! transf] z l;g z y provide all ! relevant 9=m,n4 ,if y d n use a =m 6transf] funds 2t regi/]$ plans1 y c *oose "o (! foll[+ op;ns3 --modify ! (ficial =m 6add all ! a4i;nal 9=m,n y or yr cli5t ne$s 6report2 --develop yr [n =m or facsimile =! type ( transac;n2 or #aei ,app5dix ;,e a#bh --d ! transf] electronic,y or 0o!r m1ns 6elim9ate ! ne$ =a pap] copy4 ,make sure t y provide all ! relevant 9=m,n ab ! transf]1 t ! funds >e prop]ly transf]r$ 6! new plan1 & t ! cli5t's ne$s >e respect$4 ,transcrib]'s note3 7,*>t #a 0 set-up 9 f\r columns4 ,column #a3 ,type ( pay;t ,column #b3 ,c 2 transf]r$ 6yr3 ,,rpp1 ,,rrsp1 ,,rrif1 ,annu;y ,column #c3 ,9/ruc;ns ,column #d3 ,=m 997 99 ,^! =ms c 2 us$ b !y >e n m&atory4 ,=! titles1 see page #cj4 #afj ,*>t #a--,pay;ts t y h b#bh 6transf] directly ,type ( pay;t3 ,full or "pial -mut,n pay;t f an ,,rrsp ,c 2 transf]r$ 6an3 ,,rpp3 ,no ,,rrsp3 ,yes ,,rrif3 ,yes ,annu;y3 ,yes ,9/ruc;ns --,issue a ,t#d;,,rsp slip4 --,issue a receipt4 --,d n )hold tax if ,=m ,t#bjcj is -plet$4 ,=m3 ,t#bjcj ,type ( pay;t3 ,excess am.t f a ,,rrif ,c 2 transf]r$ 6an3 ,,rpp3 ,no ,,rrsp3 ,yes ,,rrif3 ,yes ,annu;y3 ,yes #afa ,app5dix ;,e c#bh ,9/ruc;ns --,issue a ,t#d;,,rif slip4 --,issue a receipt4 --,d n )hold tax if ,=m ,t#bjcj is -plet$4 ,=m3 ,t#bjcj ,type ( pay;t3 ,pay;t f a ,,rrif (a dec1s$ sp\se or -mon-law "pn] 9 excess ( m9imum am.t =! ye> ,c 2 transf]r$ 6an3 ,,rpp3 ,no ,,rrsp3 ,yes ,,rrif3 ,yes ,annu;y3 ,yes ,9/ruc;ns --,! surviv+ sp\se or -mon-law "pn] m/ 2 "nd z b5efici>y "u ! t]ms (! ,,rrif 3tract4 --,issue a ,t#d;,,rif slip4 --,issue a receipt4 --,d n )hold tax if ,=m ,t#bjcj is -plet$4 ,=m3 ,t#bjcj #afb ,app5dix ;,e d#bh ,type ( pay;t3 ,prop]ty f an unmatur$ ,,rrsp ,c 2 transf]r$ 6an3 ,,rpp3 ,yes ,,rrsp3 ,yes ,,rrif3 ,yes ,annu;y3 ,no ,9/ruc;ns --,d n issue a ,t#d;,,rsp slip4 --,d n issue a receipt4 --,d n )hold tax4 ,=m3 ,t#bjcc 7,9t]net only7 ,type ( pay;t3 ,prop]ty f a ,,rrif ,c 2 transf]r$ 6an3 ,,rpp3 ,no ,,rrsp3 ,no ,,rrif3 ,yes ,annu;y3 ,no ,9/ruc;ns --,d n issue a ,t#d;,,rif slip4 --,d n issue a receipt4 --,d n )hold tax4 ,=m3 ,t#bjcc 7,9t]net only7 #afc ,app5dix ;,e e#bh ,type ( pay;t3 ,lump-sum pay;t f an ,,rpp ,c 2 transf]r$ 6an3 ,,rpp3 ,yes ,,rrsp3 ,yes ,,rrif3 ,yes ,annu;y3 ,no ,9/ruc;ns --,a ,t#d;,a slip w n 2 issu$4 --,d n issue a receipt4 --,d n )hold tax4 ,=m3 ,t#baea ,type ( pay;t3 ,lump-sum pay;t f a def]r$ pr(it %>+ plan 7,,dpsp7 ,c 2 transf]r$ 6an3 ,,rpp3 ,yes ,,rrsp3 ,yes ,,rrif3 ,yes 9999 ,annu;y3 ,no ,9/ruc;ns --,a ,t#d;,,ps slip w n 2 issu$4 --,d n issue a receipt4 --,d n )hold tax4 #afd ,app5dix ;,e f#bh --,in "s situ,ns1 may al 2 transf]r$ 6a ,,dpsp4 ,=m3 ,t#baea 9999 ,"u propos$ *anges4 -------------------------------------#bi ,*>t #b--,transf]r+ pay;ts rcvd 2c (a m>riage or -mon-law "pn]%ip br1kd[n ,9 all cases1 ! recipi5t m/ 2 5titl$ 6! pay;t "u a decree1 ord]1 judg;t (a c\rt1 or "u a writt5 agree;t relat+ 6a divi.n ( prop]ty 2t t p]son &a =m] sp\se or -mon-law "pn] 9 settle;t ( "rs >is+ f ! br1kd[n ( _! rel,n%ip4 ,! "pies m/ 2 liv+ sep>ate & a"p at ! "t (! transf] due 6a br1kd[n ( _! rel,n%ip4 ,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 #afe ,app5dix ;,e a#bi ,column #c3 ,9/ruc;ns ,column #d3 ,=m 99997 9999 ,=! title ( ? =m1 see page #cj4 ,type ( pay;t3 ,lump-sum pay;t f an ,,rpp ,c 2 transf]r$ 6an3 ,,rpp3 ,yes ,,rrsp3 ,yes ,,rrif3 ,yes ,annu;y3 ,no ,9/ruc;ns --,a ,t#d;,a slip w n 2 issu$4 --,d n issue a receipt4 --,d n )hold tax4 ,=m3 ,t#baea #aff ,app5dix ;,e b#bi ,type ( pay;t3 ,prop]ty f an unmatur$ ,,rrsp ,c 2 transf]r$ 6an3 ,,rpp3 ,no ,,rrsp3 ,yes 99 ,,rrif3 ,yes ,annu;y3 ,no ,9/ruc;ns --,issue a ,t#d;,,rsp slip 6! transf]or4 --,d n issue a receipt4 --,d n )hold tax4 ,=m3 ,t#bbbj ,type ( pay;t3 ,lump-sum pay;t f a def]r$ pr(it %>+ plan 7,,dpsp7 ,c 2 transf]r$ 6an3 ,,rpp3 ,yes 999999 ,,rrsp3 ,yes 999999 ,,rrif3 ,yes 999999 ,annu;y3 ,no #afg ,app5dix ;,e c#bi ,9/ruc;ns --,a ,t#d;,,ps slip w n 2 issu$4 --,d n issue a receipt4 --,d n )hold tax4 ,=m3 ,t#baea 999999 ,"u propos$ *anges4 ,type ( pay;t3 ,prop]ty f a ,,rrif ,c 2 transf]r$ 6an3 ,,rpp3 ,no ,,rrsp3 ,yes 99 ,,rrif3 ,yes ,annu;y3 ,no ,9/ruc;ns --,issue a ,t#d;,,rif slip 6! transf]or4 --,d n issue a receipt4 --,d n )hold tax4 ,=m3 ,t#bbbj 99 ,=m ,t#bbbj has 6be -plet$ = ? type ( transf]4 ,d n s5d u a copy (! =m4 #afh ,app5dix ;,e d#bi ,transcrib]'s note3 7,*>t #c 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 ,=m 99997 9999 ,=! title ( ? =m1 see page #cj4 ,*>t #c--,pay;ts t y transf] = non-resid5ts ( ,canada ,type ( pay;t3 ,lump-sum pay;t f an ,,rpp ,c 2 transf]r$ 6an3 ,,rpp3 ,yes ,,rrsp3 ,yes ,,rrif3 ,yes ,annu;y3 ,no #afi ,app5dix ;,e e#bi ,9/ruc;ns --,d n issue an ,,nr#d slip4 --,d n issue a receipt4 --,d n )hold tax4 ,=m3 ,,nrta#a 99 ,type ( pay;t3 ,eligi# por;n (a retir+ all[.e ,c 2 transf]r$ 6an3 ,,rpp3 ,yes ,,rrsp3 ,yes ,,rrif3 ,no ,annu;y3 ,no ,9/ruc;ns --,d n issue an ,,nr#d slip4 --,d n issue a receipt4 --,d n )hold tax4 ,=m3 ,,nrta#a 99 #agj ,app5dix ;,e f#bi ,type ( pay;t3 ,excess am.ts f a ,,rrif ,c 2 transf]r$ 6an3 ,,rpp3 ,no ,,rrsp3 ,yes ,,rrif3 ,yes ,annu;y3 ,yes ,9/ruc;ns --,d n issue an ,,nr#d slip4 --,d n issue a receipt4 --,d n )hold tax4 ,=m3 ,,nrta#a 99 ,type ( pay;t3 ,lump-sum pay;t f a ,,dpsp ,c 2 transf]r$ 6an3 ,,rpp3 ,yes ,,rrsp3 ,yes ,,rrif3 ,no ,annu;y3 ,no ,9/ruc;ns --,d n issue an ,,nr#d slip4 --,d n issue a receipt4 --,d n )hold tax4 ,=m3 ,,nrta#a 99 #aga ,app5dix ;,e g#bi ,type ( pay;t3 ,full or "pial -mut,n ( an ,,rrsp annu;y1 or refund ( premiums pd 6! b5efici>y if ! annuitant di$ ,c 2 transf]r$ 6an3 ,,rrp3 ,no ,,rrsp3 ,yes ,,rrif3 ,yes ,annu;y3 ,yes ,9/ruc;ns --,d n issue an ,,nr#d slip4 --,d n issue a receipt4 --,d n )hold tax4 ,=m3 ,,nrta#a 99 99 ,? =m m/ 2 -plet$ 6waive ! require;t 6)hold non-resid5t tax4 #agb ,app5dix ;,f--,ref];es #cj ,y c get ! curr5t v].n (! foll[+ =ms & public,ns 0call+ u at #a-hjj-iei-bbba4 ,_m ( \r public,ns >e availa# on \r ,web site at _+www.ccra.gc.ca_:4 ,=ms ,,nr#gf ,non-,resid5t ,tax--,/ate;t ( ,a3.t ,,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#fai ,magnetic ,m$ia ,transmittal ,t#ajcf ,home ,buy]s' ,plan 7,,hbp7-- ,reque/ 6,)draw ,funds f an ,,rrsp ,t#ajij ,d1? (a ,,rrif ,annuitant-- ,designat$ ,b5efit ,t#bjai ,d1? ( an ,,rrsp ,annuitant-- ,refund ( ,premiums ,t#bjcj ,direct ,transf] ,"u ,subp>agraph #fj7l77;v7 #agc ,app5dix ;,f a#cj ,t#bjcc ,direct ,transf] ,"u ,p>agraph #adf7#af77a7 or #adf.c7#b77e7 7,availa# on ! ,9t]net only7 ,t#bjcg ,notice ( ,pur*ase ( ,annu;y ,) 8,plan0 ,funds ,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#c;,,ret ,t#c ,tru/ ,9come ,tax & ,9=m,n ,return ,t#cjab;,a ,tax ,deduc;n ,waiv] on ! ,refund ( ,yr ,unus$ ,,rrsp ,3tribu;ns ,made 9 ---- #agd ,9=m,n ,%eets b#cj ,,rc#dagg ,d1? ( an ,,rrsp ,annuitant ,,rc#dagh ,d1? (a ,,rrif ,annuitant ,9t]pret,n ,bullet9s ,,it-#bba ,det]m9,n ( an ,9dividual's ,resid;e ,/atus ,,it-#cbj ,qualifi$ ,9ve/;ts--,tru/s ,gov]n$ 0,regi/]$ ,retire;t ,sav+s ,plans1 ,regi/]$ ,$uc,n ,sav+s ,plan & ,regi/]$ ,retire;t ,9come ,funds ,,it-#ejj ,regi/]$ ,retire;t ,sav+s ,plans--,d1? ( an ,annuitant ,,it-#ebh ,transf]s ( ,funds ,2t ,regi/]$ ,plans ,9=m,n ,circul>s #gb-bb ,regi/]$ ,retire;t ,sav+s ,plans #gd-a ,=m ,t#bjcg--,notice ( ,pur*ase ( ,annu;y ,) 8,plan0 ,funds #age ,app5dix ;,f c#cj #gf-ab ,applica# ,rate ( ,"p ,,xiii ,tax on ,am.ts ,pd or ,cr$it$ 6,p]sons 9 ,tr1ty ,c.tries #gg-af ,non-,resid5t ,9come ,tax #gh-aj ,books & ,records ,ret5;n/,de/ruc;n #gh-ah ,regi/]$ ,retire;t ,9come ,funds #hb-b ,social ,9sur.e ,numb] ,legisl,n ,t ,relates 6! ,prep>,n ( ,9=m,n ,slips #ib-b ,guidel9es =! ,c.ell,n & ,waiv] ( ,9t]e/ & ,p5alties #ig-b ,cu/omiz$ ,=ms ,guides ,,rc#daab ,lifel;g ,le>n+ ,plan 7,,llp7 ,,rc#dace ,home ,buy]s' ,plan 7,,hbp7 ,,rc#daeg ,deduct+ ,9come ,tax on ,p5.n & ,o!r ,9come1 & ,fil+ ! ,t#d;,a ,slip & ,summ>y ,=m ,t#djca ,-put] ,specific,ns = ,data fil$ on ,magnetic ,m$ia 7,t#e1 #agf ,app5dix ;,f d#cj ,t#ejjh1 ,t#d;,,rsp1 ,t#d;,,rif1 ,,nr#d1 & ,t#c7 7,availa# on ! ,9t]net only7 ,t#djdj ,,rrsp's & ,o!r ,regi/]$ ,plans = ,retire;t ,t#djfa ,non-,resid5t ,)hold+ ,tax ,guide ,transcrib]'s note3 7,back cov]7 ,yr op9ion c.ts6 ,we review \r 9come tax guides & pamphlets ea* ye>4 ,if y h any -;ts or su7es;ns 6help u improve \r public,ns1 we wd l 6he> f y6 ,pl1se s5d yr -;ts to3 ,cli5t ,s]vices ,directorate ,canada ,cu/oms & ,rev5ue ,ag5cy ,lanca/] ,road ,ottawa ,,on ,k#a;,a #j;,l#e #agg