T4RSP and T4RIF Guide

T4079(E) Rev. 16
 Is this guide for you?

T his guide has information on how to fill out the T4RSP

and T4RIF information returns. You can find samples of
these forms in Appendix A and Appendix B.
Throughout the guide, we refer to other forms and
publications. If you need any of these go to cra.gc.ca/forms
or call 1-800-959-5525.
This guide does not deal with every tax situation.
However, you can find a listing of other publications that Confidentiality of information
deal with registered retirement savings plans (RRSPs) and Under the Privacy Act, the information you give on the
registered retirement income funds (RRIFs) on page 36. T4RSP and T4RIF information returns and any related
We use plain language to explain the most common tax forms can be used only for the purposes authorized by law.
situations. If you need more information after reading this
guide, go to cra.gc.ca or call 1-800-959-5525.

If you are blind or partially sighted, you can get our

publications in braille, large print, etext, or MP3 by going
to cra.gc.ca/alternate. You can also get our publications and
your personalized correspondence in these formats by
calling 1-800-959-5525.

La version française de ce guide est intitulée Guide T4RSP et T4RIF.

Unless otherwise noted, all legislative references are to the Income Tax Act and the Income Tax Regulations.

cra.gc.ca
 What’s new?
Customized slips and summary forms print and send your T4A slips and summaries electronically
for free!
You no longer need to get CRA approval for most
customized information slips and summaries. For more Mandatory electronic filing
information, go to cra.gc.ca/customized or see Information
As of January 1, 2016, if you file more than 50 information
Circular IC97-2, Customized Forms.
returns for a calendar year, you have to file online. If you
do not file your returns using Internet File Transfer or Web
Limit on paper form orders Forms, you may have to pay a penalty.
Since August 2015, we apply an order limit of 50 copies for Use our free online filing application at cra.gc.ca/webforms
many printed information returns. You can use the CRA’s or go to cra.gc.ca/iref to learn more about our electronic
Web Forms service online at cra.gc.ca/webforms to save, filing options.

cra.gc.ca
 Table of contents
Page Page

Definitions ......................................................................... 5 Appendix A – Samples of T4RSP forms ........................ 24

T4RSP Summary.................................................................. 24
Chapter 1 – General information ..................................... 6
T4RSP slip ............................................................................ 25
T4RSP and T4RIF information returns ............................. 6
Payers (issuers or carriers) who have to file an Appendix B – Samples of T4RIF forms .......................... 25
information return ........................................................... 6 T4RIF slip ............................................................................. 25
Electronic filing methods .................................................... 6 T4RIF Summary .................................................................. 26
Due date ................................................................................ 7
Appendix C – Calculating the eligible amount of a
Distribution of slips to recipients ...................................... 7
designated benefit.................................... 27
Chapter 2 – Penalties and interest ................................... 7
Appendix D – Minimum amount from a RRIF ............ 28
Late filing and failure to file an information return ........ 7
RRIF that holds annuity contracts..................................... 28
Failure to provide information on a return ...................... 7
Madatory electronic filing .................................................. 8 Appendix E – Information for transfers of funds......... 31
Interest................................................................................... 8
Cancel or waive penalties or interest ................................ 8 Appendix F – Addresses of tax centres ........................... 34
Notice of assessment ........................................................... 8 Online services ................................................................... 35
Maturity of an RRSP ............................................................ 8 Handling business taxes online ......................................... 35
Chapter 3 – How to fill out the T4RSP and Receiving your CRA mail online ...................................... 35
T4RIF slips ..................................................... 8 Authorizing the withdrawal of a pre-determined
T4RSP slip ............................................................................. 8 amount from your bank account ................................... 35
T4RIF slip .............................................................................. 11 Electronic payments............................................................ 35

Chapter 4 – T4RSP and T4RIF Summary ....................... 14 Related forms and publications ...................................... 36
Filling out the T4RSP and T4RIF Summary ..................... 14 For more information ........................................................ 37
Chapter 5 – After you file .................................................. 15 What if you need help?....................................................... 37
Amending, cancelling, adding, or replacing slips ........... 15 Forms and publications ...................................................... 37
Electronic mailing lists ....................................................... 37
Chapter 6 – Death of an annuitant under an RRSP Teletypewriter (TTY) users ................................................ 37
or a RRIF ......................................................... 16 Service complaints .............................................................. 37
Deceased annuitant – Unmatured RRSPs ........................ 16 Reprisal complaint .............................................................. 37
Deceased annuitant – Matured RRSPs.............................. 19
Deceased RRIF annuitant ................................................... 19
Chapter 7 – Payments to non-residents of Canada ....... 23

4 cra.gc.ca
 Definitions
Common-law partner – a person who is not your spouse, Non-qualified investment – any property that is not a
with whom you are living in a conjugal relationship, and to qualified investment for the RRSP or RRIF trust. See the
whom at least one of the following situations applies. He or definition of “Qualified investment” on this page.
she:
Pooled registered pension plan (PRPP) – a retirement
a) has been living with you in a conjugal relationship, and savings plan to which you and/or your participating
this current relationship has lasted for at least employer can contribute. Any income earned in the PRPP is
12 continuous months; usually exempt from tax as long as it remains in the plan.
Note Qualified beneficiary – the annuitant’s spouse or common-
In this definition, “12 continuous months” includes any law partner or the annuitant’s financially dependent child
period that you were separated for less than 90 days or grandchild.
because of a breakdown in the relationship.
Qualified investment – an investment in properties,
b) is the parent of your child by birth or adoption; or including money, guaranteed investment certificates,
government and corporate bonds, mutual funds, and
c) has custody and control of your child (or had custody
securities listed on a designated stock exchange.
and control immediately before the child turned
19 years of age) and your child is wholly dependent Specified pension plan (SPP) – a pension plan or similar
on that person for support. arrangement that has been prescribed under the Income Tax
Regulations as a “specified pension plan” for purposes of
Fair market value (FMV) – usually the highest dollar value
the Income Tax Act (currently the Saskatchewan Pension
you can get for your property in an open and unrestricted
Plan is the only arrangement prescribed to be a specified
market, between a willing buyer and a willing seller who
pension plan). Many of the rules related to RRSPs also
are acting independently of each other.
apply to SPPs.
Spouse – a person to whom you are legally married.

cra.gc.ca 5
 Chapter 1 – General information Electronic filing methods
To know when internet filing will be available,
go to cra.gc.ca/iref.
T4RSP and T4RIF information returns
You must file information returns by Internet if you file
Use the T4RSP and T4RIF information returns to report
more than 50 information returns (slips) for a calendar
amounts from an RRSP or a RRIF that residents of Canada
year.
have to include in or can deduct from their income. Use the
T4RSP information return to report amounts residents must If you use commercial or in-house developed software to
include on Schedule 7, RRSP and PRPP Unused manage your business, you can file up to 150 MB by
Contributions, Transfers, and HBP or LLP Activities. For Internet file transfer. For example, a service bureau can file
information about payments to non-residents of Canada, multiple returns in one submission provided that the total
see “Chapter 7 – Payments to non-residents of Canada” on submission does not exceed the 150 MB restriction.
page 23.
Note
To prepare a T4RSP or a T4RIF information return, you If your return is more than 150 MB, you can either
must fill out the T4RSP or T4RIF slips and the related compress your return or divide it so that each
summary. A summary alone is not an information return. submission is no more than 150 MB.
Slip – Use the slip to report amounts that an individual has
to report on his or her income tax and benefit return or on Filing by Web Forms
Schedule 7, RRSP and PRPP Unused Contributions, Transfers, Our Web Forms application is free and secure. To use it, all
and HBP or LLP Activities. For information on how to fill out you need is access to the Internet. With Web Forms you can
the T4RSP and the T4RIF slips, see “Chapter 3 – How to fill fill out an information return easily, following the step-by-
out the T4RSP and T4RIF slips” on page 8. You can find a step instructions.
sample of the T4RSP and T4RIF slips on page 25.
Web Forms lets you:
Summary – Use the summary to record the total amount
 file up to 100 slips (original, amended, or cancelled) from
you reported on all related slips. For information on how
our website;
to fill out the summary, see “Filling out the T4RSP and
T4RIF Summary” on page 14. You can find a sample of the  calculate the totals for the summary;
T4RSP Summary on page 24 and the T4RIF Summary on
page 26.  create an electronic information return containing slips
and a summary, which can be saved and imported at a
later date;
Payers (issuers or carriers) who have
 print all your slips and your summary; and
to file an information return
 validate data in real time.
You have to file an information return to report the
following amounts you paid or are considered to have paid After you submit your information return, you will receive
to residents of Canada: a confirmation number that will be your proof that we
received it.
 taxable benefits paid in the year to the annuitant;
To use the Web Forms application, you must have a web
 taxable benefits paid in the year to the beneficiaries when
access code. If you do not have a web access code, you can
the annuitant dies;
easily get one online or by calling us. For more information,
 taxable benefits that the annuitant is considered to have see “Web access code” below.
received in the year;
To start using this application or to get more information
 other taxable income amounts or allowable deductions in about Web Forms, go to cra.gc.ca/webforms.
the year;
 the fair market value (FMV) of all property of an RRSP Filing by Internet file transfer (XML)
just before it became an amended plan under Internet file transfer allows you to transmit an original or
subsection 146(12); amended information return with a maximum file size of
150 MB. All you need is a Web browser to connect to the
 the FMV of all property of a RRIF just before it became
Internet, and your software will create, print, and save your
an amended fund under subsection 146.3(11);
electronic information return in XML format. For more
 withdrawals under the Lifelong Learning Plan (LLP); information about this filing method, contact your software
publisher or go to cra.gc.ca/iref.
 withdrawals under the Home Buyers’ Plan (HBP); and
 amounts directly transferred on breakdown of a Web access code
marriage or common-law partnership. To file your return over the Internet using the Internet file
transfer or Web Forms service, you will need a business
number and its associated web access code (WAC), unless
you are filing through My Business Account or Represent a
Client. For more information about these services, see the
next section, “Filing without a Web access code” on page 7.

6 cra.gc.ca
The CRA is no longer mailing WAC letters. As a result, you Filing using computer-printed (customized)
can use the WAC that was issued for the 2012 tax year to forms
file your information returns. If you have misplaced or do
For those who fill out a large numbers of slips, we accept
not have a WAC, go to cra.gc.ca/webaccesscode to access
certain slips other than our own. To ensure accuracy, follow
our web access code online service. If you cannot get your
the guidelines for the production of customized forms
WAC online or would like to change it, call the e-Services
at cra.gc.ca/customized or see Information Circular IC97-2,
Helpdesk at 1-800-959-5525.
Customized Forms.
Filing without a Web access code
You no longer need to get CRA approval for most
You can also file your information returns without a Web
customized information slips and summaries.
access code using the “File a return” service and selecting
either the “Web Forms” (up to 100 slips) or “Internet file
transfer (XML)” (up to 150 MB) option at: Due date
 cra.gc.ca/mybusinessaccount, if you are a business You have to file an information return by the last day of
owner; or February following the calendar year to which the
information return applies. If the last day of February is a
 cra.gc.ca/representatives, if you are an authorized Saturday or Sunday, your return is due on the next
representative or employee. business day. If you discontinue your business or activity,
Log in to My Business Account using your CRA user ID you have to file a return for the year or part-year no later
and password, or the Sign-in Partner option. than 30 days after the date the business or activity ended.

To register, you will need to provide:

Distribution of slips to recipients
 your social insurance number (SIN); Send the recipients’ copies of the T4RSP or T4RIF slip to
 your date of birth; their last known address or deliver them in person. You can
also send a copy of one of these slips in electronic format to
 your postal code or ZIP code; the recipient if you received their consent either in writing
 an amount you entered on your income tax and benefit or in electronic format.
return (the line request will vary). It could be from either You have to do this on or before the day you have to file
the current or previous tax year; and the information return.
 your business number (BN).
You should receive your CRA security code within 5 to 10
Chapter 2 – Penalties and
days. We will mail it to the address we have on file for you. interest
The separate mailing of the security code is a measure used
to protect you from identity theft and to ensure the security
of your personal information. Late filing and failure to file an
information return
Filing on paper The minimum penalty for late filing the T4RSP or
If you file 1 to 50 slips, we strongly encourage you to file T4RIF information return is $100 and the maximum penalty
online using Internet file transfer or Web Forms. However, is $7,500. For the complete penalty structure, go
you can still file up to 50 slips on paper. to cra.gc.ca/penaltyinformationreturns.
If you need more paper copies, you can order a maximum
of 50 single-page slips that have three slips per page Failure to provide information on a
intended for printers, for typing, or to be filled out by hand, return
at cra.gc.ca/forms or by calling 1-800-959-5525.
Anyone who prepares an information return has to make
If you choose to file your return on paper, mail it to: a reasonable effort to get the necessary information,
including the social insurance number, from the
Ottawa Technology Centre
individuals that will receive the slips. If you do not do this,
875 Heron Road
you may be liable to a $100 penalty for each failure to
Ottawa ON K1A 1G9
comply with this requirement.
Fill out one copy of the T4RSP or T4RIF slip for each
If you have to prepare an information return, or if you are
recipient and send them with your T4RSP or
an officer, employee, or agent of someone who does, you
T4RIF Summary. Enter the information for three different
cannot knowingly use or communicate an individual’s SIN,
recipients on one sheet. You must keep a copy of the T4RSP
or allow it to be communicated, other than as required or
or T4RIF slips and the T4RSP or T4RIF Summary for your
authorized by law or for the purpose for which it was
files.
provided for.
If you use an individual’s SIN for unauthorized purposes,
you may be guilty of an offence and liable, if convicted,
to a maximum fine of $5,000 or imprisonment of up to
12 months, or both.

cra.gc.ca 7
Madatory electronic filing Maturity of an RRSP
Failure to file information returns over the A registered retirement savings plan (RRSP) must mature
internet by the end of the year in which the annuitant turns 71 years
of age.
If you file more than 50 information returns for a calendar
year and you do not file the returns by Internet File
Transfer or Web Forms, you may have to pay a penalty
Chapter 3 – How to fill out the
determined as follows: T4RSP and T4RIF slips
Number of information
Penalty
returns (slips) by type T4RSP slip
51 to 250 $250 If you are filing your information return electronically,
251 to 500 $500 do not send us the paper copy of the slips. For more
information about filing methods, see “Electronic filing
501 to 2,500 $1,500
methods” on page 6 or go to cra.gc.ca/iref.
2,501 or more $2,500
Report amounts in Canadian dollars and cents, even if they
were paid in another currency. To get the average exchange
Interest rates, go to cra.gc.ca/exchangerates.
If you fail to pay an amount, we may apply interest from For each T4RSP slip you prepare, provide the following
the day your payment was due. The interest rate we use is information.
determined every three months, based on prescribed
interest rates. Interest is compounded daily. We also apply
interest to unpaid penalties. For the prescribed interest
Recipient’s name and address
rates, go to cra.gc.ca/interestrates. Enter the last name, in capital letters, followed by the first
name and initials, and then the complete address. Enter the
name of only one recipient on each T4RSP slip.
Cancel or waive penalties or interest
The CRA administers legislation, commonly called the Box 12 – Social insurance number
taxpayer relief provisions, that gives the CRA discretion to
Enter the recipient’s social insurance number (SIN).
cancel or waive penalties or interest when taxpayers are
unable to meet their tax obligations due to circumstances You have to make a reasonable effort to get the recipient’s
beyond their control. SIN. However, when the recipient indicates that he or she
does not have a SIN and either has to apply for one or has
The CRA’s discretion to grant relief is limited to any period
already applied for one, do not delay filling out the
that ended within 10 years before the calendar year in
information return beyond the required filing date. If the
which a request is submitted or an income tax return is
recipient has not provided his or her SIN by the time you
filed.
have to file the information slip, enter nine zeros.
For penalties, the CRA will consider your request only if it
For more information, see “Failure to provide information
relates to a tax year or fiscal period ending in any of the
on a return” on page 7.
10 calendar years before the year in which you make your
request. For example, your request made in 2017 must
relate to a penalty for a tax year or fiscal period ending in Box 14 – Contract number
2007 or later. Enter the contract number of the RRSP.
For interest on a balance owing for any tax year, the CRA
will consider only the amounts that accrued during the Box 60 – Name of payer (issuer) of plan
10 calendar years before the year in which you make your Enter the full name of the RRSP payer (issuer) who remits
request. For example, your request made in 2017 must the withholding tax to us and whose account number is
relate to interest that accrued in 2007 or later. shown in box 61.
For more information about the circumstances that may
warrant relief from penalties or interest, go Box 61 – Account number
to cra.gc.ca/taxpayerrelief. To submit your request for Enter the account number of the RRSP payer (issuer). The
relief, we recommend you use Form RC4288, Request for 15-character account number that you use to send us your
Taxpayer Relief – Cancel or Waive Penalties or Interest. clients’ deductions (which appears at the top of your PD7A
statement of account) consists of three parts:
Notice of assessment  the nine-digit business number (BN);
We will issue a notice of assessment for the T4RSP or  a two-letter program identifier; and
T4RIF information return only if we apply a penalty.
 a four-digit reference number.

8 cra.gc.ca
When we require the whole 15-character number, we now Note
refer to the account number instead of the business If the annuitant asks for a refund of excess contributions
number. Do not provide your account number (box 61) on and does not give you a filled out Form T3012A that was
the copies you give to the recipient. approved in Part 3 by us, you have to withhold tax on
the withdrawal. Enter the amount withdrawn in box 22.
Year
Enter the year on each T4RSP slip. Make sure the year Box 22 – Withdrawal and commutation payments
you enter is the same as the year on the summary. Enter the following amounts:
Fill out boxes 16 to 40 as they apply. The amount you enter  any amount the annuitant withdrew in the year before
in each of boxes 16 to 34 is the gross amount of the payment the plan matured; and
before you deducted tax or made any other deductions.
 any amount you paid to the annuitant in the year to
Note commute full or partial annuity payments under
The costs associated with redeeming units of a mutual the plan.
fund are RRSP expenses. If the proceeds of the RRSP
A commutation payment is a fixed or lump-sum payment
are reduced by such withdrawal fees, the amount to be
from an RRSP annuity that equals the current value of all
reported on the T4RSP slip is the net amount paid out of
or part of the future annuity payments.
the RRSP.
Note
Box 16 – Annuity payments Enter the amount of withdrawal or commutation net
of fees such as redemption charges. Withhold tax on
Enter the amount of annuity payments you made in the
that net amount.
year on or after maturity of the plan, or after the plan
became an amended plan if this occurred before Do not report the following amounts in box 22:
May 26, 1976. For the meaning of the term amended plan,
see “Box 26 – Amounts deemed received on deregistration”  any amount withdrawn under the LLP and reported
on page 10. Also see “Maturity of an RRSP” in the previous in box 25;
chapter.  any amount withdrawn under the HBP and reported
in box 27;
Box 18 – Refund of premiums  withdrawals for which you received an approved
This is an amount you paid from an unmatured RRSP to Form T3012A; or
the spouse or common-law partner of the RRSP annuitant
because the annuitant died. This amount does not include  amounts directly transferred on breakdown of a
income that can be considered a refund of premiums if paid marriage or common-law partnership and reported
to other qualified beneficiaries because of the annuitant’s in box 35.
death. Report this income in box 28.
Box 25 – LLP withdrawal
For a death in 1993 and later years, the refund of premiums
from a depositary and trusteed RRSP can include income Enter the amount withdrawn from an RRSP by an eligible
earned in the RRSP after the annuitant’s date of death, up individual participating in the Lifelong Learning
to December 31 of the year after the year of death. Plan (LLP).

Before you enter an amount in box 18, see “Deceased To make an eligible withdrawal, an individual has to use
annuitant – Unmatured RRSPs” on page 16 for more Form RC96, Lifelong Learning Plan (LLP) Request to Withdraw
information on situations that arise when an annuitant Funds from an RRSP. The individual can withdraw up
under an unmatured RRSP dies. to $10,000 a year, but cannot withdraw more than $20,000
in total over a four-year period. Any amount withdrawn
Note that is more than the annual limit must be reported in
Beginning in the 2013 tax year (2014 filing season), enter box 22. For more information on the LLP, see
the amount from a deceased annuitant’s RRSP that was Guide RC4112, Lifelong Learning Plan (LLP) Includes Form
rolled over to a registered disability savings plan in RC96.
box 28 of a T4RSP slip rather than in box 18. For more
information, see Information Sheet RC4177, Death of an Boxes 24 and 36
RRSP Annuitant or a PRPP Member.
A spousal or common-law partner RRSP is any RRSP
to which the annuitant’s spouse or common-law partner
Box 20 – Refund of excess contributions contributed it includes:
Enter the gross amount of excess contributions made
in 1991, or a later year, that you refunded to the annuitant.  any RRSP that received payments or transfers of
If an annuitant asks for a refund of the excess contributions property from RRSPs to which the annuitant’s spouse
he or she made after 1990 and gives you a filled out or common-law partner contributed, or
Form T3012A, Tax Deduction Waiver on the Refund of your  any RRSP that received payments or transfers of
Unused RRSP, PRPP, or SPP Contributions from your RRSP, property from RRIFs to which the annuitant transferred
that we have approved (Part 3), do not withhold tax from amounts from other spousal or common-law partner
the withdrawal. RRSPs.

cra.gc.ca 9
For a spousal or common-law partner RRSP, tick yes in Box 28 – Other income or deductions
box 24. Enter the contributor spouse or common-law Although an annuitant has to include certain amounts
partner’s SIN in box 36 if: in income, he or she can deduct other amounts. Calculate
 there is an amount in box 20, 22, 26, or 35; and the income and deductions indicated in this section and
enter the difference in box 28. If the deductions are greater
 the annuitant is less than 74 years of age at the end than the income, enter the difference in brackets.
of 2016.
Include the following amounts in the income of an
When you transfer property from or between spousal or annuitant of a trusteed RRSP:
common-law partner RRSPs and spousal or common-law
partner RRIFs, you have to keep track of the property no  the FMV of the property when it began to be used as
matter how often it is transferred. security for a loan, if the trustee used any of the trust’s
property as security for a loan or allowed any of its
For all other situations, tick no in box 24, and leave box 36 property to be used as security for a loan during the year;
blank, unless there is a direct transfer on breakdown of a
marriage or common-law partnership, in which case you  the difference between the FMV of a property and its
would indicate the SIN of the annuitant of the transferee proceeds of disposition, if the trustee disposed of the
plan in box 36. property during the year and its proceeds of disposition
were nil or less than its FMV when the trustee disposed
This includes the following situations: of it; and
 at the time of the payment, the spouses or common-law  the difference between the acquisition cost of the
partners were separated and living apart because of a property and its FMV, if the trustee acquired the
breakdown of their relationship; property during the year and its acquisition cost
 the contributor spouse or common-law partner died was greater than its FMV when it was acquired.
during the year the payer made or is considered to The annuitant of a trusteed RRSP can deduct the following
have made the payment; or two amounts in calculating income:
 at the time of the payment, either the annuitant or  If the trustee disposed of a property during the year and
the contributor spouse or common-law partner was it was a non-qualified investment when it was acquired,
a non-resident. the annuitant of a trusteed RRSP can deduct the lesser of
Note the following two amounts in calculating income:
If you ticked yes in box 24, for a situation other – the FMV of the non-qualified property when it was
than a direct transfer on breakdown of a marriage acquired, if an issuer reported that amount as income
or common-law partnership, the annuitant should fill of the annuitant; and
out Form T2205, Amounts from a Spousal or Common-law
Partner RRSP, RRIF or SPP to Include in Income. This will – the proceeds of disposition of the non-qualified
help determine the amount that the annuitant and the property.
contributor have to include in income. Note
The deduction applies if the non-qualified investment
Box 26 – Amounts deemed received on being disposed of was acquired before March 23, 2011.
deregistration  If the trustee used any of the property as security for a
The terms of an RRSP can change after registration, or a loan or allowed any of the property to be used as security
new plan can be substituted for an old plan. If an RRSP for a loan and the loan is extinguished during the year,
changes and no longer satisfies the rules it was registered the difference between:
under, the plan is no longer an RRSP. It becomes an
amended plan under subsection 146(12), and the fair – the amount an issuer previously reported as the
market value (FMV) of all property held by the plan just annuitant’s income because the property was used as
before the revision or substitution becomes taxable. security for the loan; and

In this situation, enter in box 26 the FMV of all the property – any loss incurred as a result of the property being used
of the plan just before it was revised or substituted. This is as security for the loan. When you calculate such a loss,
the only type of income you report in box 26. do not use the interest part of any loan payments the
RRSP trust made or any decrease in value of the
property used as security for the loan.
Box 27 – HBP withdrawal
Enter the amount withdrawn from an RRSP by an eligible If the annuitant of a matured RRSP dies, you have to
individual participating in the Home Buyers’ Plan (HBP). include in box 28 the part of an amount paid from the RRSP
to a beneficiary, other than the deceased annuitant’s spouse
To make an eligible withdrawal, an individual has to use or common-law partner that is more than the total of the
Form T1036, Home Buyers’ Plan (HBP) Request to Withdraw following amounts:
Funds from an RRSP. The individual can withdraw up to
$25,000. Any amount withdrawn that is more than the  the part of the RRSP property that becomes receivable by
withdrawal limit must be reported in box 22. the surviving spouse or common-law partner as a result
of the annuitant’s death; and
For more information on the HBP, go to cra.gc.ca/hbp.

10 cra.gc.ca
 the benefit the deceased annuitant is considered to have Unmatured RRSPs – We consider the annuitant under
received just before death (amount reported in box 34). an unmatured RRSP to have received, immediately before
the time of death, an amount equal to the FMV of all the
If the annuitant of an unmatured RRSP dies, you may have
RRSP property held by the RRSP at the time of death.
to include in box 28 a part or the entire amount of income
earned in the RRSP after the annuitant’s date of death that Note
was paid to another beneficiary. In certain situations, you may not have to issue a
T4RSP slip in the deceased annuitant’s name. Before you
For more information on situations that arise when an
enter an amount in box 34, see “Deceased annuitant –
annuitant under an unmatured RRSP dies, go to “Deceased
Unmatured RRSPs” on page 16.
annuitant – Unmatured RRSPs” on page 16.
Box 35 – Transfers on breakdown of marriage or
Box 30 – Income tax deducted
common-law partnership
Enter the amount of income tax you deducted. Leave the
box blank if you did not deduct income tax. Enter the amount directly transferred under a decree, order,
or judgment of a court, or under a written agreement
For more information on withholding rates, see relating to a division of property between the individual’s
“Chapter 2 – Deducting Income Tax” in Guide RC4157, current or former spouse or common-law partner in
Deducting Income Tax on Pension and Other Income, and Filing settlement of rights arising from the breakdown of their
the T4A Slip and Summary. relationship. Prepare the slip in the name of the individual
whose funds are being transferred (the transferor).
You have to withhold tax from all payments (including
withdrawals and commutation payments) made during Enter the social insurance number of the annuitant of the
the lifetime of the original annuitant, other than: plan receiving the funds (the transferee plan) in box 36.
Tick no in box 24, unless the transferring plan is a spousal
 periodic annuity payments;
or common-law partner plan.
 a refund of excess RRSP contributions for which the
Use Form T2220, Transfer from an RRSP, RRIF, PRPP or SPP
annuitant has given you an approved Form T3012A, Tax
to Another RRSP, RRIF, PRPP or SPP on Breakdown of
Deduction Waiver on the Refund of your Unused RRSP,
Marriage or Common-law Partnership, to document the details
PRPP, or SPP Contributions from your RRSP;
of the transfer.
 amounts directly transferred on breakdown of a
You must review and keep on file the court order or
marriage or common-law partnership as reported in
separation agreement if you are unable to get the signature
box 35;
of both individuals.
 a withdrawal for which the annuitant has given you a
Keep Form T2220 for your records only. Do not send
filled out Form T1036, Home Buyers’ Plan (HBP) Request to
us a copy.
Withdraw Funds from an RRSP; and
 a withdrawal for which the annuitant has given you a Box 40 – Tax-paid amount
filled out Form RC96, Lifelong Learning Plan (LLP) Request
Report in box 40 the tax-paid amount that you paid to
to Withdraw Funds from an RRSP.
certain beneficiaries from a trusteed RRSP. The legal
Note representative needs this amount to determine the amount
Total withdrawals under the LLP are limited to $10,000 to report on the deceased annuitant’s final tax return.
in a given year. Total withdrawals under the HBP are
Note
limited to $25,000. You may want to check with the
The tax-paid amount also applies to depositary RRSPs,
annuitant that the maximum has not been exceeded
but do not report it in box 40, since it has to be reported
before paying out the amount. You will have to withhold
on a T5 slip.
tax on the amount that is more than the withdrawal
limits. For more information on tax-paid amounts, see “Tax-paid
amount and after-tax amount” on page 17.
In addition, if a payment is made in the year as a result of
deregistration, you have to withhold tax from the FMV of
property of the plan just before the RRSP became an T4RIF slip
amended plan under subsection 146(12). If the payment is If you are filing your information return electronically,
made after the year of deregistration, do not withhold tax. do not send us the paper copy of the slips. For more
information about filing methods, see “Electronic filing
Box 34 – Amounts deemed received on death methods” on page 6 or go to cra.gc.ca/iref.
Matured RRSPs – We consider the annuitant under a Report amounts in Canadian dollars and cents, even if they
matured RRSP to have received, immediately before were paid in another currency. To get the average exchange
the time of death an amount equal to the FMV of all the rates, go to cra.gc.ca/exchangerates.
property held by the RRSP at the time of death, minus
the part of that amount that the surviving spouse or For each T4RIF slip you prepare, provide the following
common-law partner can receive because of the annuitant’s information.
death.

cra.gc.ca 11
Recipient’s name and address These amounts include the following:
Enter the last name, in capital letters, followed by the first  the minimum amount payment you have to make out
name and initials, and then the complete address. Enter the of the RRIF in the year and any excess amount you paid
name of only one recipient on each T4RIF slip. to the annuitant in the year. For more information on
minimum amount, see “Appendix D – Minimum amount
Box 12 – Social insurance number from a RRIF” on page 28.For more information on excess
Enter the recipient’s social insurance number (SIN). amounts, see “Box 24 – Excess amount” on the next page;

You have to make a reasonable effort to get the recipient’s  the payments that the spouse or common-law partner
SIN. However, when the recipient indicates that he or she continues to receive as the successor annuitant after
does not have a SIN and either has to apply for one or has the previous annuitant dies. For more information, see
already applied for one, do not delay filling out the “Spouse or common-law partner as successor annuitant”
information return beyond the required filing date. If the on page 19;
recipient has not provided his or her SIN by the time you  the RRSP property that was transferred to a RRIF, then
have to file an information slip, enter nine zeros. identified as excess contributions and refunded from
For more information, see “Failure to provide information the RRIF; and
on a return” on page 7.  the amounts you paid to the deceased annuitant’s spouse
or common-law partner as a designated benefit from a
Box 14 – Contract number RRIF. For more information on designated benefits,
Enter the contract number of the RRIF. see “Qualified beneficiary and designated benefit” on
page 20.
Box 60 – Name of payer (carrier) of fund The taxable amounts shown in box 16 do not include:
Enter the full name of the RRIF payer (carrier) who remits  the amounts directly transferred on breakdown of a
the withholding tax to us and whose account number is marriage or common-law partnership as reported in
shown in box 61. box 35;
 the amounts considered to have been received by
Box 61 – Account number the deceased annuitant just before death;
Enter the account number of the RRIF payer (carrier). The
15-character account number that you use to send us your  the amounts that the deceased annuitant’s child or
clients’ deductions (which appears at the top of your PD7A grandchild has received or is considered to have
statement of account) consists of three parts: received as a designated benefit from a RRIF; and

 the nine-digit business number (BN);  the income earned on RRIF property after the year
that follows the year of the annuitant’s death.
 a two-letter program identifier; and
For more information about tax situations that can arise
 a four-digit reference number. when an annuitant dies, see “Deceased RRIF annuitant”
When we require the whole 15-character number, we now on page 19.
refer to the account number instead of the business
number. Do not provide your account number (box 61) Box 18 – Amounts deemed received by the
on the copies you give to the recipient. annuitant – Deceased
The deceased annuitant of a RRIF is considered to have
Year received, just before death, an amount equal to the FMV of
Enter the year on each T4RIF slip. Make sure the year the RRIF property at the time of death.
you enter is the same as the year on the summary. Note
Fill out boxes 16 to 36, as they apply. The amount you In certain situations, you may not have to issue a
enter in each of boxes 16 to 24 is the gross amount of the T4RIF slip in the deceased annuitant’s name. Before
payment, before you deducted tax or made any other you enter an amount in box 18, see “Beneficiary of the
deductions. RRIF property” on page 20.

Note
The costs associated with the redemption of units of a
Box 20 – Amounts deemed received by the
mutual fund are RRIF expenses. If the proceeds of the annuitant – Deregistration
RRIF are reduced by such redemption fees, the amount The terms of a RRIF contract can change after registration,
to be reported on the T4RIF slip is the net amount paid or a new fund can be substituted. If a RRIF changes and
out of the RRIF. no longer satisfies the requirements under which it was
registered, the fund is no longer a RRIF. It becomes an
Box 16 – Taxable amounts amended fund under subsection 146.3(11), and the FMV of
all property held in the fund just before the revision or
Enter the taxable amounts from the RRIF that you paid
substitution is to be included as income of the annuitant.
to an annuitant or to another beneficiary in the year.

12 cra.gc.ca
In this situation, enter in box 20 the FMV of all property of when an annuitant under a RRIF dies, see “Beneficiary of
the fund just before it was revised or substituted. This is the RRIF property” on page 20.
the only type of income you should report in box 20.
Enter the amount rolled over from a deceased annuitant’s
RRIF that was rolled over to a registered disability savings
Box 22 – Other income or deductions plan. For more information, see Information Sheet RC4178,
Although an annuitant has to include certain amounts in Death of a RRIF Annuitant.
income, he or she can deduct other amounts. Calculate
the income and deductions identified below and enter the Box 24 – Excess amount
difference in box 22. If the deductions are greater than
The terms of a RRIF contract can allow a payment that is
the income, enter the difference in brackets.
over the minimum amount (for more information on the
Include the following amounts in the income of an minimum amount, see Appendix D – Minimum amount
annuitant of a trusteed RRIF: from a RRIF on page 28. Report the excess amount in
box 24. You must also report this excess amount in box 16
 the FMV of the property when it began to be used as
plus the minimum amount. If an annuitant chooses to have
security for a loan, if the trustee used any of the trust’s
payments from the RRIF continue to the spouse or
property as security for a loan or allowed any of its
common-law partner after the annuitant’s death, the
property to be used as security for a loan during the year;
surviving spouse or common-law partner becomes the
 twice the difference between the FMV of a property and successor annuitant. For more information on how to report
its proceeds of disposition, if the trustee disposed of the the minimum and excess amounts when the annuitant dies,
property during the year and the proceeds of disposition see “Spouse or common-law partner as successor
were nil or less than the FMV of the property when the annuitant” on page 19.
trustee disposed of it; and
 twice the difference between the acquisition cost of Boxes 26 and 32
the property and its FMV, if the trustee acquired the A spousal or common-law partner RRIF is a RRIF that
property during the year and its acquisition cost is received payments or transfers of property from a spousal
greater than the FMV of the property when it was or common-law partner RRSP. A spousal or common-law
acquired. partner RRIF also includes a RRIF that received a payment
or transfer of property from any of the annuitant’s other
The annuitant of a trusteed RRIF can deduct the following spousal or common-law partner RRIFs. When you transfer
two amounts in calculating income: property from or between spousal or common-law partner
 If the trustee disposed of a property during the year, and RRSPs and spousal or common-law partner RRIFs, you
it was a non-qualified investment when it was acquired, have to keep track of the property no matter how often it
the annuitant of a trusteed RRIF can deduct the lesser of is transferred.
the following two amounts in calculating income: For a spousal or common-law partner RRIF, print or type
– the FMV of the non-qualified property when it was yes “Y” in box 26. In addition, enter the contributor spouse
acquired, if a carrier reported that amount as income or common-law partner’s SIN in box 32 if the annuitant is
of the annuitant; and less than 74 years old at the end of 2016 and:
– the proceeds of disposition of the non-qualified  the amount in box 20 is more than the minimum amount.
property. For more information, see “Appendix D – Minimum
amount from a RRIF” on page 28;
Note
The deduction applies if the non-qualified investment  there is an amount in box 24; or
being disposed of was acquired before March 23, 2011.  there is an amount in box 35.
 If the trustee used any of the property as security for For all other situations, print or type no “N” in box 26 and
a loan, or allowed any of the property to be used as leave box 32 blank, unless there is a direct transfer on
security for a loan, and the loan is extinguished during breakdown of a marriage or common-law partnership,
the year, the difference between: in which case you would enter the SIN of the annuitant
– the amount a carrier previously reported as the of the transferee plan in box 32.
annuitant’s income because the property was used This includes the following situations:
as security for the loan; and
 at the time of the payment, the spouses or common-law
– any loss incurred as a result of the property being used partners were separated and living apart because of a
as security for the loan. When you calculate such a loss, breakdown of their relationship;
do not use the interest part of any loan payments the
RRIF trust made or any decrease in value of the  the contributor spouse or common-law partner died
property used as security for the loan. during the year the payer made or is considered to
have made the payment; or
If the annuitant under a RRIF dies, you may have to include
in box 22 part or all of the income earned in the RRIF after  at the time of the payment, either the annuitant or
the annuitant’s date of death that was paid to another the contributor spouse or common-law partner was
beneficiary. For more information on situations that arise a non-resident.

cra.gc.ca 13
 Note Box 36 – Tax-paid amount
If you entered yes in box 26 for a situation other For deaths occurring in 1993 and later years, you have
than a direct transfer on breakdown of a marriage to report in box 36 the tax-paid amount that you paid
or common-law partnership, the annuitant should fill to certain beneficiaries from trusteed RRIFs. The legal
out Form T2205, Amounts from a Spousal or Common-law representative needs this amount to determine the amount
Partner RRSP, RRIF or SPP to Include in Income. This will to report on the deceased annuitant’s final tax return.
help determine the amount that the annuitant and the
contributor have to include in income. However, if the Note
annuitant receives only the minimum amount during the The tax-paid amount also applies to depositary RRIFs,
year, the payment is the annuitant’s income and not the but do not report it in box 36, since it has to be reported
contributor’s income. on a T5 slip.
For more information on tax-paid amounts see “Tax-paid
Box 28 – Income tax deducted amount and after-tax amount” on page 20.
Enter the amount of income tax you deducted. Leave
the box blank if you did not deduct income tax.
For more information on withholding rates, see
Chapter 4 – T4RSP and T4RIF
“Chapter 2 – Deducting income tax” in Guide RC4157, Summary
Deducting Income Tax on Pension and Other Income, and Filing
the T4A Slip and Summary.
You have to withhold tax from the excess amount
(amount reported in box 24) if you paid the amount during
I f you are filing electronically, do not send us the paper
copy of the summary. For more information about filing
methods, see “Electronic filing methods” on page 6 or go
the lifetime of the annuitant. Do not withhold income tax to cra.gc.ca/iref.
from the minimum amount.
If you are filing on paper, use the T4RSP or T4RIF
Summary to report the totals of the amounts that you
Box 30 – Year, Month, Day reported on the related T4RSP or T4RIF slips. Send the
Enter the date of death as follows: YY MM DD. original T4RSP or T4RIF Summary and the related slips to
the Ottawa Technology Centre. You can find the address on
page 7. To get a T4RSP or T4RIF Summary, go
Example to cra.gc.ca/forms or call 1-800-959-5525.
If the date of death was June 19, 2016, you would enter:
If the total number of T4RSP or T4RIF slips you file is more
Year Month Day than 50 for the same calendar year, you have to file them
16 06 19 online.
Report amounts in Canadian dollars and cents, even if they
were paid in another currency. To get the average exchange
Box 35 – Transfers on breakdown of marriage or rates, go to cra.gc.ca/exchangerates.
common-law partnership
Enter the amount directly transferred under a decree, order, Filling out the T4RSP and
or judgment of a court, or under a written agreement
relating to a division of property between the individual’s
T4RIF Summary
current or former spouse or common-law partner in Fill out a separate summary for each payer account
settlement of rights arising from the breakdown of their number. The totals you report on your T4RSP or T4RIF
relationship. Prepare the slip in the name of the individual Summary have to agree with the totals you report on your
whose funds are being transferred (the transferor). T4RSP or T4RIF slips. Errors or omissions can cause
unnecessary processing delays.
Enter the social insurance number of the annuitant of the
plan receiving the funds (the transferee plan) in box 32. For the year ending December 31, 20__ – Make sure that
Enter no in box 26, unless the transferring plan is a spousal the year you enter is the same as the year on the slips.
or common-law partner plan.
Account number – Enter the account number from your
Use Form T2220, Transfer from an RRSP, RRIF, PRPP or SPP PD7A remittance form. The 15-character account number
to Another RRSP, RRIF, PRPP or SPP on Breakdown of that you use to send us your clients’ deductions (which
Marriage or Common-law Partnership, to document the details appears at the top of your PD7A statement of account for
of the transfer. current source deductions) has three parts:
You must review and keep on file the court order or  the nine-digit business number (BN);
separation agreement if you are unable to get the signature
 a two-letter program identifier; and
of both individuals.
 a four-digit reference number.
Keep Form T2220 for your records only. Do not send us
a copy.

14 cra.gc.ca
Name and address of payer (issuer or carrier) of plan or To cancel a slip, do not change any information that was
fund – Enter your full name and address, including your contained on the original slip. Use summary report type
postal code, as shown on your PD7A remittance form. code “A” and slip report type code “C.”
Total number of T4RSP or T4RIF slips filed (line 88) – For more information on amending or cancelling slips
Enter the total number of T4RSP or T4RIF slips included online, go to cra.gc.ca/iref.
with the summary.
Total amounts (lines 16 to 35) – The amounts to report
Amending or cancelling slips on paper
on the summary are the totals of the amounts in the If you choose to file your amended return on paper, clearly
corresponding boxes on the slips. identify the slips as amended or cancelled by writing
“AMENDED” or “CANCELLED” at the top of each slip.
Remittances (line 82) – Enter the amount of income tax you Make sure you fill in all the necessary boxes, including the
remitted during the year. information that was correct on the original slip. Send two
Difference – Subtract the amount of the remittances from the copies of the slips to the recipient. Send one copy of the
income tax deducted. If there is no difference, enter “0.” We amended/cancelled slips to Employer Service Section in
do not charge or refund a difference of $2 or less. any tax centre with a letter explaining the reason for the
amendment/cancellation. See Appendix F on page 34 for a
Overpayment (line 84) – If you overpaid taxes and you will list of tax centres.
not be filing any other return under this account number,
enter the amount of the overpayment. Do not file an amended or cancelled T4RSP or T4RIF
Summary.
You may want an overpayment transferred or refunded.
Include a written request that explains the reason for the Note
overpayment and what you would like us to do. If you notice errors on the T4RSP or T4RIF slips before
you file them with us, you can correct them by preparing
Balance due (line 86) – Enter the amount of the balance new information slips and removing any incorrect
due. An unpaid balance may result in a penalty. In copies from the return. If you do not prepare a new slip,
addition, we will charge interest, compounded daily at the initial any changes you make on the slip. Be sure to also
prescribed rate, on the outstanding amount. correct the T4RSP or T4RIF Summary.
Person to contact about this information return (lines 76
and 78) – Enter the name and telephone number of a person Adding slips
familiar with the records and operations of the financial After you file your T4RSP or T4RIF information return, you
institution. We may contact that person if we need more may discover that you need to send us additional T4RSP or
information. T4RIF slips. If you have original slips that were not filed
Certification – An authorized officer of the financial with your information return, file them separately either
institution has to fill out and sign this area. electronically or on paper.
To file additional slips electronically, see “Electronic filing
methods” on page 6.
Chapter 5 – After you file If you file additional slips on paper, clearly identify the new
slips by writing “ADDITIONAL” at the top of each slip.
W hen we receive your information return, we check
it to see if you have prepared it correctly. After an
initial review, we enter your return into our processing
Send one copy of the additional slips to any tax centre with
a letter explaining the reason for the addition. See
Appendix F on page 34 for a list of tax centres.
system, which captures the information and performs
various validity and balancing checks. If there are any File an additional T4RSP or T4RIF Summary.
problems, we may contact you.
Notes
If the total number of T4RSP or T4RIF slips (including
Amending, cancelling, adding, or any additional slips) you file is more than 50 for the
replacing slips same calendar year, you have to file the additional slips
over online.
After filing your T4RSP or T4RIF information return, you
may notice an error on a T4RSP or T4RIF slip. If so, you will Any additional T4RSP or T4RIF slips that are filed after
have to prepare an amended slip to correct the information. the due date may result in a penalty. For the penalty
Provide copies to the recipient. Do not include slips that structure, go to cra.gc.ca/penaltyinformationreturns.
have no changes.
Replacing slips
Amending or cancelling slips over the If you issue T4RSP or T4RIF slips to replace copies that
Internet are lost or destroyed, do not send us a copy of these slips.
To amend a slip over the Internet, change only the Clearly identify them as “DUPLICATE” copies, and keep
information that is incorrect and retain all of the remaining a copy for your records.
information that was originally submitted. Use summary
report type code “A” and slip report type code “A.”

cra.gc.ca 15
 amounts. The beneficiary may be designated in the
Chapter 6 – Death of an RRSP contract or in the deceased annuitant’s will.
annuitant under an RRSP or a Designation in RRSP contract – If the beneficiary is
designated in the RRSP contract, the amounts are to be
RRIF paid to that person. If no beneficiary is named in the RRSP
contract, but the estate is named, the amounts are to be

I n this chapter, we explain how to report amounts that

you paid or that are considered to have been paid from
an RRSP or a RRIF because the annuitant died.
paid to the estate.
Designation in will – If the designation is made in the will,
you make the payout to the estate. The legal representative
The method of reporting RRSP or RRIF amounts depends of the estate (executor or liquidator) is responsible for
on the plan’s or fund’s type. There are three types of RRSPs determining the amount each beneficiary will receive
and RRIFs. according to the will. The legal representative will also
determine if the amount can be treated as a refund of
A depositary RRSP or RRIF is generally issued by a person
premiums.
who is, or is eligible to become, a member of the Canadian
Payments Association. A depositary RRSP or RRIF can also If the spouse or common-law partner or a financially
be a credit union that is a shareholder or member of a dependent child or grandchild is designated as a
body corporate referred to as a central for purposes of the beneficiary, that beneficiary and the legal representative
Canadian Payments Act, which can accept an individual’s of the estate can jointly elect to treat part or all the amounts
deposit in its branch or office in Canada. paid to the estate as received by them as a refund of
premiums. This allows the transfer of these funds to a
A trusteed RRSP or RRIF is generally issued by a
permitted investment. To do so, the beneficiary and the
corporation licensed or otherwise authorized under the
legal representative of the estate must fill out Form T2019,
laws of Canada or a province or territory to carry on in
Death of an RRSP Annuitant – Refund of Premiums or Joint
Canada the business of offering to the public its services
Designation on the Death of a PRPP Member.
as a trustee. Since most trust companies are also members
of the Canadian Payments Association, they may offer Note
RRSPs that satisfy the meaning of a depositary RRSP or In Quebec, a beneficiary cannot be designated in certain
RRIF. The terms and conditions of the legal document RRSP contracts. The designation has to be made in the
establishing the plan will determine whether it is a will for these types of contracts. If you are satisfied with
depositary or a trusteed RRSP or RRIF. The trust is a the designation of the beneficiary as provided in the will
separate person for income tax purposes. and the other conditions are met, you can issue the slip
as if the designation were made in the RRSP contract.
An insured RRSP or RRIF is generally issued by a person
licensed or otherwise authorized under the laws of Canada
or a province or territory to carry on an annuities business Qualified beneficiary and refund of premiums
in Canada. Generally, a refund of premiums is some or all of an
amount paid out of an RRSP to a qualified beneficiary as a
Deceased annuitant – Unmatured result of the annuitant’s death. A refund of premiums
includes an amount paid as an RRSP benefit, but it does not
RRSPs include a tax-paid amount.
As a general rule, when an RRSP did not mature before
the annuitant’s death, the deceased annuitant is considered RRSP benefit and exempt period
to have received, just before death, an amount equal to the
Amounts included in an RRSP payout after the date of
fair market value (FMV) of all property of the RRSP. This
death that represent income realized from the date of death
amount has to be included in the deceased annuitant’s
up to December 31 of the year after the year of death will
income. However, this amount may be reduced if it is paid
always be an RRSP benefit to the recipient of the payment,
to a qualified beneficiary as a refund of premiums. It can
regardless of when the amount is paid. This is the case
also be reduced if it is paid to the deceased annuitant’s
whether the plan is a depositary, trusteed, or insured RRSP.
estate and the deceased annuitant’s legal representative and
If it is paid or considered to have been paid to a qualified
a qualified beneficiary elect to treat some or all of it as being
beneficiary, it will always be a refund of premiums.
paid to the qualified beneficiary. Only the spouse,
common-law partner, or a financially dependent child or Exempt period – We refer to the period from the date of
grandchild can be a qualified beneficiary. death to December 31 of the year after the year of death as
the exempt period. For example, if an annuitant dies on
In some circumstances, the amount received as a refund of January 8, 2015, the exempt period will end on
premiums by a qualified beneficiary can be transferred and December 31, 2016.
the beneficiary can claim a deduction for the amount
transferred. The income earned or realized in the exempt period that is
an RRSP benefit includes interest, dividends, and capital
Who is the beneficiary and how is the gains and losses.
beneficiary designated?
As an RRSP issuer, you have to determine who is
designated as the beneficiary before you pay out any

16 cra.gc.ca
 Note Situation 1: The spouse or common-law partner is the
Capital gains and losses include the non-taxable part beneficiary, and there is a full transfer of property.
of the capital gain and the non-deductible part of the
Most commonly, a spouse or common-law partner is named
capital losses realized or incurred after the end of the
as beneficiary and all the following conditions apply:
exempt period.
 the spouse or common-law partner is named as
The amount earned after the exempt period includes the
beneficiary of all the RRSP property in the RRSP
same elements mentioned in the paragraph before. It may
contract;
be an RRSP benefit or an after-tax amount if the payout is
delayed. The RRSP benefit will be a refund of premiums if  you are making a direct transfer of the entire refund
it is paid out of an insured RRSP to a qualified beneficiary. of premiums under paragraph 60(l) to the spouse or
Otherwise, the amount will be a tax-paid amount and may common-law partner’s RRSP or RRIF, or to an issuer
also be an after-tax amount, as discussed in the following to buy an eligible annuity for the spouse or common-law
section. partner; and
 all the RRSP property is distributed before the end of
Tax-paid amount and after-tax amount the exempt period.
The tax-paid amount applies only to depositary and In this case, issue a T4RSP slip in the name of the spouse
trusteed RRSPs. For the purposes of this guide, a tax-paid or common-law partner for the year you complete the
amount is generally the income earned in an RRSP after transfer. Enter the amount of the payout as a refund of
the end of the exempt period. It does not qualify as a premiums in box 18. This amount can include income
refund of premiums. earned in the RRSP after the date of death to the date of
the transfer, since the amount is paid before the end of the
Depositary RRSP exempt period. Do not issue any slip in the name of the
For a depositary RRSP, interest or income that accrued deceased.
after the exempt period will always be a tax-paid amount.
It is not an RRSP benefit or a refund of premiums. Note
In Quebec, a beneficiary cannot be designated in certain
Trusteed RRSP RRSP contracts. The designation has to be made in the
For a trusteed RRSP, the income earned or realized after the will for these types of contracts. If you are satisfied with
exempt period that is paid to the beneficiary in the year that the designation of the beneficiary as provided in the will
it is trust income is an amount for which the trust can claim and the other conditions are met, you can issue the slip
a deduction. If the deduction is claimed, this amount is a as if the designation were made in the RRSP contract.
tax-paid amount and an RRSP benefit, but not a refund of However, if Situation 1 on this page does not apply, report the
premiums. FMV of the RRSP at the time of death in box 34 of a T4RSP slip
Income earned or realized after the exempt period that is issued in the name of the deceased annuitant for the year of
not paid to the beneficiary in the year that it is trust income death. Circumstances will sometimes arise where that FMV
is not an RRSP benefit. The trustee has to file a T3RET, will be greater than the totals of all the payments made from
T3 Trust Income Tax and Information Return, for the trust and the RRSP after the annuitant’s death. If this occurs, and you
pay tax on that income. In such cases, do not report the make the final payment after 2008, you have to fill out
after-tax amount as income. However, do report it as a Form RC249, Post-Death Decline in the Value of a RRIF, an
tax-paid amount on the T4RSP slip in the year an amount is Unmatured RRSP and Post-Death Increase or Decline in the
paid to the beneficiary. This after-tax amount is not an Value of a PRPP. You fill out Form RC249 for the year in which
RRSP benefit or a refund of premiums. you make the final payment from the RRSP, and you must
complete it no later than the last day of February following the
For more information, see Guide T4013, T3 Trust Guide. calendar year in which you make that final payment.
You must send one copy of the filled out form to the deceased
Insured RRSP annuitant’s legal representative and one copy to the deceased
The tax-paid amount does not apply to an insured RRSP. annuitant’s tax centre. Refer to the chart in Appendix F on
Therefore, any payment to a qualified beneficiary from page 34 to determine to which tax centre the filled out form
an insured RRSP is considered a refund of premiums, should be sent.
regardless of when it is earned or paid.
For more information on post-death decline in the value of an
How to issue slips unmatured RRSP, see Information Sheet RC4177, Death of an
RRSP Annuitant or a PRPP Member.
In this section, we explain how to issue slips in various
situations. We start with the most common situation, The chart on the following page indicates how to issue
where the spouse or common-law partner is the designated T4RSP slips in other situations, according to the type of
beneficiary in the RRSP contract. RRSP.

cra.gc.ca 17
 Income earned from the date
FMV at date of death Income earned after the end of
of death to the end
(see note 1) the exempt period
of the exempt period
Situation 2: The spouse or common-law partner is named as beneficiary in the RRSP contract, but the conditions stated in
Situation 1 do not apply.
In all cases, report the FMV in In all cases, report income in box 18 Depositary RRSP
box 34 of a T4RSP slip issued in of a T4RSP slip issued in the name Report income on a T5 slip issued in the name of the spouse
the name of the deceased of the spouse or common-law or common-law partner for the year in which the income is
annuitant for the year of death. partner for the year in which the credited or added to the deposit (see note 2).
benefit is paid.
Trusteed RRSP (see note 3)
 Report the RRSP benefit in boxes 28 and 40 (since it is
a tax-paid amount) of a T4RSP slip issued in the name
of the spouse or common-law partner. This is the
income earned or realized by the trust in a year that is
paid to the spouse or common-law partner in that year.
The shaded areas represent the income that can be
 If the income is not an RRSP benefit, see “Tax-paid
considered as a refund of premiums. amount and after-tax amount” on page 17. This is the
income earned or realized by the trust in a year that is
not paid to the spouse or common-law partner in that
year. The trust is liable for the tax on this income.

Insured RRSP
Report income in box 18 of a T4RSP slip issued in the name
of the spouse or common-law partner for the year in which
the benefit is paid.
Situation 3: All other situations – In all other situations, the treatment is similar. If there is a beneficiary designated in the RRSP
contract, make the payout to the designated beneficiary. If not, make the payout to the estate.
In all cases, report the FMV in In all cases, report income in box 28 Depositary RRSP
box 34 of a T4RSP slip issued in the of a T4RSP slip issued in the name Report income on a T5 slip issued in the name of the
name of the deceased annuitant for of the beneficiary for the year in beneficiary for the year in which the income is credited or
the year of death. which the benefit is paid. added to the deposit (see note 2).
Trusteed RRSP (see note 3)
 Report the RRSP benefit in boxes 28 and 40 (since it is
a tax-paid amount) of a T4RSP slip issued in the name
of the beneficiary. This is the income earned or realized
by the trust in a year that is paid to the beneficiary in
the year.
The shaded areas represent the income that can be
considered as a refund of premiums if paid to a  If the income is not an RRSP benefit, see “Tax-paid
qualified beneficiary (see note 4). amount and after-tax amount” on page 17. This is the
income earned or realized by the trust in a year that is
not paid to the beneficiary in that year. The trust is
liable for the tax on this income.
Insured RRSP
Report income in box 28 of a T4RSP slip issued in the
name of the beneficiary for the year in which the benefit
is paid.
Note 1: After filling out a T4RSP slip, you may find that part or all of an amount reported in box 34 may be a refund of premiums to a
surviving spouse, common-law partner, or financially dependent child or grandchild. If this happens, do not issue an amended
T4RSP slip. We routinely assess or reassess returns based on a filled out Form T2019, Death of an RRSP Annuitant – Refund of
Premiums or Joint Designation on the Death of a PRPP Member.
Note 2: For more information on how and when to issue T5 slips, see T4015, T5 Guide – Return of Investment Income.
Note 3: For more information on the tax-paid amount, see “Tax-paid amount and after-tax amount” on page 17.
Note 4: When amounts from a deceased annuitant’s RRSP are paid to the annuitant’s estate and a qualified beneficiary is a beneficiary
of the estate, the deceased annuitant’s legal representative and the qualified beneficiary can jointly file Form T2019, Death of an
RRSP Annuitant – Refund of Premiums or Joint Designation on the Death of a PRPP Member, to designate all or part of the
amounts the annuitant’s estate received from the RRSP as having been received by the qualified beneficiary as a refund of
premiums.

18 cra.gc.ca
 Note
Deceased annuitant – Matured RRSPs The information in the section “RRSP benefit and
Spouse or common-law partner as exempt period” and “Tax-paid amount and after-tax
beneficiary of the RRSP property amount” on page 17 also applies to matured plans.
If the spouse or common-law partner of a deceased
annuitant is the beneficiary or the successor annuitant Deceased RRIF annuitant
under the terms of a matured RRSP, he or she becomes Spouse or common-law partner as successor
the annuitant of the RRSP. The RRSP continues and you
annuitant
make the annuity payments to the spouse or common-law
partner as the successor annuitant. An annuitant can choose to have the RRIF payments
continue to his or her spouse or common-law partner after
Report the amount of the annuity payments that you death. If the terms of the RRIF contract or the deceased
made to the successor annuitant in box 16 (not box 34) annuitant’s will name the spouse or common-law partner
of the T4RSP slip that you issue to the spouse or as the successor annuitant, the spouse or common-law
common-law partner. partner becomes the annuitant of the RRIF.
If the deceased annuitant does not name the spouse or
Spouse or common-law partner as common-law partner as the successor annuitant in either
beneficiary of the estate the RRIF contract or in a will, the surviving spouse or
The deceased annuitant’s legal representative may be common-law partner can still become the successor
entitled to receive amounts from the RRSP “for the benefit annuitant. If the deceased’s legal representative consents
of the spouse or common-law partner.” If this is the case, and the RRIF carrier agrees, the RRIF carrier can continue
the legal representative and the spouse or common-law to make payments under the RRIF to the surviving spouse
partner can file a joint written election with us to treat or common-law partner as the successor annuitant.
amounts paid to the legal representative as being paid
to the spouse or common-law partner. If the legal If you learn that the deceased annuitant’s will names the
representative and the spouse or common-law partner surviving spouse or common-law partner as the successor
makes this election, we consider the spouse or common-law annuitant, ask for a copy of the will or that part of the will
partner: that names the surviving spouse or common-law partner
as the successor annuitant.
 to be the annuitant under the plan; and
Income paid to the original annuitant – If you paid part of
 to have received all amounts from the plan as RRSP the minimum amount for the year to the original annuitant,
benefits. enter that amount in box 16 of the T4RIF slip you issued to
the deceased annuitant. If you also paid an excess amount
For more information on the meaning of the expression
to the original annuitant, enter that amount in boxes 16
“for the benefit of the spouse or common-law partner” see
and 24 of the same slip.
paragraph 8 of Interpretation Bulletin IT-500,
Registered Retirement Savings Plans – Death of an Annuitant. Income paid to the successor – If you paid part of
the minimum amount for the year to the spouse or
If you know that the deceased annuitant’s legal
common-law partner as the successor annuitant, enter that
representative and the surviving spouse or common-law
amount in box 16 of the T4RIF slip that you issue to the
partner have jointly filed an election with us, you should:
successor annuitant. If you also paid an excess amount to
 issue the T4RSP slip to the surviving spouse or the successor annuitant, enter that amount in boxes 16
common-law partner, even if you make the payments and 24 of the same slip.
to the deceased annuitant’s legal representative; and
 report the annuity payments in box 16, not box 34. Example
At the time of death, only $4,000 of the minimum payment
Other situations required for the year was paid to the original annuitant.
In any other situation, including when you make payments The successor annuitant (surviving spouse or common-law
to a child or grandchild beneficiary, you have to issue a partner) received the rest of the minimum payment ($3,000)
T4RSP slip in the name of the deceased annuitant for the and an excess amount of $1,500.
year of death. In box 34, enter the FMV of all the property T4RIF slip for original annuitant:
held by the plan at the time of the annuitant’s death.
Box 16 $4,000
Amounts you paid from the plan may be more than the
amount receivable by the spouse or common-law partner Box 24 blank
and the amount reported in box 34 of the T4RSP slip you
T4RIF slip for surviving spouse or common-law partner:
issued to the deceased annuitant. In this case, all or part
of the excess amount is a benefit from the RRSP. Issue a Box 16 $4,500
T4RSP slip in the name of the beneficiary for the year of
Box 24 $1,500
payment and enter the benefit in box 28. For more
information on how to calculate the amount to report in Box 28 $150
box 28, see “Box 28 – Other income or deductions” on
page 10.

cra.gc.ca 19
 Note designated benefit. This allows the transfer of these funds
If there is no successor annuitant and you did not pay all to a permitted investment. To do so, the beneficiary and
or part of the minimum amount (for more information the legal representative of the estate must fill out
on the minimum amount, see “Appendix D – Minimum Form T1090, Death of a RRIF Annuitant – Designated Benefit.
amount from a RRIF” on page 28) before the death of the
Note
annuitant, you do not have to issue a T4RIF slip for the
In Quebec, a beneficiary cannot be designated in certain
minimum amount. The minimum amount will be either:
RRIF contracts. The designation has to be made in the
 included in the FMV amount to be reported by the will for these types of contracts. If you are satisfied with
deceased annuitant; or the designation of the beneficiary as provided in the will
and the other conditions are met, you can issue the slip
 where the spouse or common-law partner is named
as if the designation was made in the RRIF contract.
as beneficiary of the RRIF, included in the amount to
be reported to the spouse or common-law partner.
Qualified beneficiary and designated benefit
Beneficiary of the RRIF property A qualified beneficiary is the annuitant’s spouse or
common-law partner or the annuitant’s financially
Instead of choosing to have the RRIF payments continue
dependent child or grandchild. Generally, a designated
to his or her surviving spouse or common-law partner after
benefit is some or all of an amount paid out of a RRIF to a
death, the RRIF annuitant can name an individual in the
qualified beneficiary as a result of the annuitant’s death. A
RRIF contract as the beneficiary of any part of the RRIF
designated benefit includes an amount paid as a RRIF
property.
benefit, but it does not include a tax-paid amount. A
Generally, the deceased annuitant is considered to have designated benefit is similar to a refund of premiums paid
received, just before death, an amount equal to the FMV of from an unmatured RRSP.
all property of the RRIF at the time of death. This amount
has to be included in the deceased annuitant’s income. RRIF benefit and exempt period
However, this amount may be reduced if it is paid to a
Amounts included in a RRIF payout after the date of death
qualified beneficiary as a designated benefit. It can also be
that represent income realized from the date of death up to
reduced if it is paid to the deceased annuitant’s estate, and
December 31 of the year after the year of death will always
the deceased annuitant’s legal representative and a
be a RRIF benefit to the recipient of the payment, regardless
qualified beneficiary elect to treat some or all of it as being
of when the amount is paid. This is the case whether the
paid to the qualified beneficiary. Only the spouse or
plan is a depositary, trusteed, or insured RRIF. If it is paid
common-law partner or a financially dependent child or
or considered to have been paid to a qualified beneficiary,
grandchild can be a qualified beneficiary.
it will always be a designated benefit.
Note
Exempt period – We refer to the period from the date of
In some circumstances, the amount received as a
death to December 31 of the year after the year of death
designated benefit by a qualified beneficiary may be
as the exempt period. For example, if an annuitant dies
transferred and the beneficiary can claim a deduction
on January 8, 2015, the exempt period will end on
for the amount transferred.
December 31, 2016.
Who is the beneficiary and how is the beneficiary The income earned or realized in the exempt period that is
designated? a RRIF benefit includes:
As a RRIF issuer, you have to determine who is designated  interest,
as the beneficiary before you pay out any amounts. The
beneficiary may be designated in the RRIF contract or in  dividends, and
the deceased annuitant’s will.
 capital gains and losses.
Designation in RRIF contract – If the beneficiary is
Note
designated in the RRIF contract, the amounts are to be paid
Capital gains and losses include the non-taxable part
out to that person. If no beneficiary is named in the RRIF
of the capital gain and the non-deductible part of the
contract, but the estate is named, the amounts are to be paid
capital losses realized or incurred after the end of the
to the estate.
exempt period.
Designation in will – If the designation is made in the will,
The amount earned after the exempt period includes the
you make the payout to the estate. The legal representative
same elements mentioned in the paragraph above. It may
of the estate (executor or liquidator) is responsible for
be considered a RRIF benefit or an after-tax amount if the
determining the amount each beneficiary will receive
payout is delayed. The RRIF benefit will be a designated
according to the will. The legal representative will also
benefit if it is paid out of an insured RRIF. Otherwise, the
determine if the amount can be considered a designated
amount will be a tax-paid amount and may also be an
benefit.
after-tax amount, as discussed in the following section.
If the spouse or common-law partner or a financially
dependent child or grandchild is designated as a Tax-paid amount and after-tax amount
beneficiary, that beneficiary and the legal representative
The tax-paid amount applies only to depositary and
of the estate can then jointly elect to treat part or all of
trusteed RRIFs. For the purposes of this guide, a tax-paid
the amounts paid to the estate as received by them as a

20 cra.gc.ca
amount is generally the income earned in a RRIF after the  you are making a direct transfer of the entire eligible
end of the exempt period. It does not qualify as a amount of the designated benefit under paragraph 60(l)
designated benefit. to the spouse or common-law partner’s RRSP or RRIF,
or to an issuer to buy an eligible annuity for the spouse
Depositary RRIF or common-law partner; and
For a depositary RRIF, interest or income that accrued after  all the RRIF property is distributed before the end of
the exempt period will always be a tax-paid amount. It is the exempt period.
not a RRIF benefit or a designated benefit.
In this case, issue a T4RIF slip in the name of the spouse
Trusteed RRIF or common-law partner for the year you complete the
For a trusteed RRIF, the income earned or realized after the transfer. Enter the total amount of the designated benefit in
exempt period that is paid to the beneficiary in the year that box 16. Calculate the amount of the designated benefit that
it is trust income is an amount for which the trust can claim is eligible for transfer using Appendix C on page 27 and
a deduction. If the deduction is claimed, this amount is a enter it in box 24. This amount can include income earned
tax-paid amount and a RRIF benefit, but not a designated in the RRIF after the date of death to the date of transfer,
benefit. since the amount is paid before the end of the exempt
period. Do not issue any slip in the name of the deceased.
Income earned or realized after the exempt period that is
not paid to the beneficiary in the year that it is trust income Note
is not a RRIF benefit. The trustee has to file a T3RET, In Quebec, a beneficiary cannot be designated in certain
T3 Trust Income Tax and Information Return, for the trust and RRIF contracts. The designation has to be made in the
pay tax on that income. In such cases, do not report the will for these types of contracts. If you are satisfied with
after-tax amount as income. However, do report it as a the designation of the beneficiary as provided in the will
tax-paid amount on the T4RIF slip in the year an amount is and the other conditions are met, you can issue the slip
paid to the beneficiary. This after-tax amount is not a RRIF as if the designation were made in the RRIF contract.
benefit or a designated benefit. However, if Situation 1 above does not apply, report the
For more information, see Guide T4013, T3 Trust Guide. FMV of the RRIF at the time of death in box 18 of a T4RIF
slip issued in the name of the deceased annuitant for the
Insured RRIF year of death. Circumstances will sometimes arise where
that FMV will be greater than the totals of all the payments
The tax-paid amount does not apply to an insured RRIF.
made from the RRIF after the annuitant’s death. If this
Therefore, any payment to a qualified beneficiary from an
occurs, and you make the final payment after 2008, you
insured RRIF is considered a designated benefit, regardless
have to fill out Form RC249, Post-Death Decline in the Value
of when it is earned or paid.
of a RRIF, an Unmatured RRSP and Post-Death Increase or
Decline in the Value of a PRPP.
How to issue slips
You fill out Form RC249 for the year in which you make the
In this section, we explain how to issue slips in various
final payment from the RRIF, and you must complete it no
situations. We start with the most common situation, where
later than the last day of February following the calendar
the spouse or common-law partner is the designated
year in which you make that final payment. You must send
beneficiary in the RRIF contract.
one copy of the filled out form to the deceased annuitant’s
Situation 1: The spouse or common-law partner is the legal representative and one copy to the deceased
beneficiary and there is a full transfer of the eligible annuitant’s tax centre. To identify the tax centre, see the
amount of the designated benefit. chart in Appendix F on page 34.
Most commonly, a spouse or common-law partner is For more information on post-death decline in the value
named as the beneficiary and all the following conditions of a RRIF, see Information Sheet RC4178, Death of a RRIF
apply: Annuitant.
 the spouse or common-law partner is named as The chart on the next page shows how to issue T4RIF slips
beneficiary of all the RRIF property in the RRIF contract; in other situations, according to the type of RRIF.

cra.gc.ca 21
 Income earned from the date
FMV at date of death Income earned after the end of
of death to the end
(see note 1) the exempt period
of the exempt period
Situation 2: The spouse or common-law partner is named as beneficiary in the RRIF contract, but the conditions stated in
Situation 1 do not apply.
In all cases, report the FMV in In all cases, report income in box 16 Depositary RRIF
box 18 of a T4RIF slip issued of a T4RIF slip issued in the name Report income on a T5 slip issued in the name of the spouse
in the name of the deceased of the spouse or common-law or common-law partner for the year in which the income is
annuitant for the year of death. partner for the year in which the credited or added to the deposit (see note 2).
benefit is paid.
Trusteed RRIF (see note 3)
 Report the RRIF benefit in boxes 22 and 36 (since it is
a tax-paid amount) of a T4RIF slip issued in the name of
the spouse or common-law partner. This is the income
The shaded areas represent the income that can be earned or realized by the trust in a year that is paid to
considered as a designated benefit. the spouse or common-law partner in that year.
 If the income is not a RRIF benefit, see “Tax-paid
amount and after-tax amount” on page 20. This is the
income earned or realized by the trust in a year that is
not paid to the spouse or common-law partner in that
year. The trust is liable for the tax on this income.
Insured RRIF
Report income in box 16 of a T4RIF slip issued in the name of
the spouse or common-law partner for the year in which the
benefit is paid.
Situation 3: All other situations – In all other situations, the treatment is similar. If there is a beneficiary designated in the RRIF
contract, make the payout to the designated beneficiary. If not, make the payout to the estate.
In all cases, report the FMV in In all cases, report income in box 22 Depositary RRIF
box 18 of a T4RIF slip issued in of a T4RIF slip issued in the name Report income on a T5 slip issued in the name of the
the name of the deceased of the beneficiary for the year in beneficiary for the year in which the income is credited or
annuitant for the year of death. which the benefit is paid. added to the deposit (see note 2).

Trusteed RRIF (see note 3)

 Report the RRIF benefit in boxes 22 and 36 (since it is
a tax-paid amount) of a T4RIF slip issued in the name of
the beneficiary. This is the income earned or realized by
the trust in a year that is paid to the beneficiary in the
The shaded areas represent the income that can be year.
considered as a designated benefit if paid to a
qualified beneficiary (see note 4).  If the income is not a RRIF benefit, see “Tax-paid
amount and after-tax amount” on page 20. This is the
income earned or realized by the trust in a year that is
not paid to the beneficiary in that year. The trust is
liable for the tax on this income.
Insured RRIF
Report income in box 22 of a T4RIF slip issued in the name of
the beneficiary for the year in which the benefit is paid.
Note 1: After filling out a T4RIF slip, you may find that part or all of an amount reported in box 18 is a designated benefit to a
surviving spouse or common-law partner, or financially dependent child or grandchild. If this happens, do not issue an
amended T4RIF slip. We routinely assess or reassess returns based on a filled out Form T1090, Death of a RRIF Annuitant –
Designated Benefit.
Note 2: For more information on how and when to issue T5 slips, see Guide T4015, T5 Guide – Return of Investment Income.
Note 3: For more information on the tax-paid amount, see “Tax-paid amount and after-tax amount” on page 20.
Note 4: When amounts from a deceased annuitant’s RRIF are paid to the annuitant’s estate and a qualified beneficiary is a
beneficiary of the estate, the deceased annuitant’s legal representative and the qualified beneficiary can jointly file
Form T1090, Death of a RRIF Annuitant – Designated Benefit, to designate all or part of the amounts the annuitant’s estate
received from the RRIF as having been received by the qualified beneficiary as a designated benefit.

22 cra.gc.ca
 For more information on non-resident tax or to use the
Chapter 7 – Payments to non-resident tax calculator, go to cra.gc.ca/international.
non-residents of Canada Note
Non-residents cannot make withdrawals under the
Home Buyers’ Plan or the Lifelong Learning Plan.
Y ou have to file an NR4 information return to report
amounts paid or credited, or that are considered to be
paid or credited, by residents of Canada to non-residents
If, as a resident of Canada, you pay or credit amounts to
or for a non-resident of Canada, you must withhold or
from:
remit the correct amount of non-resident tax. If you do not
 an RRSP or an amended plan; or pay the tax on time, you may have to pay a penalty of 10%
of that tax. If you fail to withhold or remit the tax, either
 a RRIF or an amended fund. knowingly or under circumstances amounting to gross
If you have a balance owing, you can make your payment negligence, we may apply a penalty of 20%. We will charge
in many different ways. You may be able to pay interest, compounded daily at the prescribed rate, on the
electronically through your financial institution's online or outstanding tax, penalties, and interest. Penalties and
telephone banking services. My Payment is a payment interest charges are payable to the Receiver General.
option that allows individuals and businesses to make You do not have to withhold non-resident income tax for
payments online, using the CRA's website, from an account anyone whom we have confirmed as a resident of Canada.
at a participating Canadian financial institution. For more On request, we will give you, the resident payer, written
information, go to cra.gc.ca/mypayment. Payments can also authorization not to withhold non-resident tax from the
be made using CRA’s wire transfer option. For more payments where applicable, such as when you are not
information on how to make your payment, go sure if the payee is a resident of Canada.
to cra.gc.ca/payments. If you remit your payment late, any
balance due may be subject to penalties and interest at the For more information, see Income Tax Folio S5-F1-C1,
prescribed rate. Determining an Individual’s Residence Status.
Make sure we receive your payment by the 15th day of Note
the month following the month you withheld the tax. If you are transferring funds to or from a registered plan
for a non-resident annuitant, see “Chart 3 – Payments
For information on how to fill out an NR4 information that you transfer for non-residents of Canada” on
return, see Guide T4061, NR4 – Non-Resident Tax page 33.
Withholding, Remitting, and Reporting.
For more information or to get a copy of the NR75 and
NR76 forms, consult “Payment forms and remittance
vouchers available only in paper format” at cra.gc.ca/forms.

cra.gc.ca 23
Appendix A – Samples of T4RSP forms
T4RSP Summary

24 cra.gc.ca
T4RSP slip

Appendix B – Samples of T4RIF forms

T4RIF slip

cra.gc.ca 25
T4RIF Summary

26 cra.gc.ca
 Appendix C – Calculating the eligible amount of a
designated benefit
Step 1 – Calculating the qualifying part of all designated benefits
1. Enter the minimum amount for the year under the RRIF ....................................................................................... $ 1
2. Total of amounts that the deceased annuitant received during the year from the RRIF and included as income
under subsection 146.3(5) ..................................................................................................................................... $ 2
3. Total of amounts that beneficiaries included in income as designated benefits for the year from the RRIF
under subsection 146.3(5) ..................................................................................................................................... $ 3
4. Enter the amount from line 1 ............................................................................................ $ 4
5. Enter the amount from line 1 or 2, whichever is less ...................................................... – 5
6. Line 4 minus line 5........................................................................................................... = $ 6

Amount from line 6 $

7. Qualifying part of all designated benefits: 1–
( Amount from line 3 $
) = 7
Step 2 – Calculating the eligible amount
8. Part of the designated benefit of the RRIF included in the individual’s income for the year under
subsection 146.3(5) ............................................................................................................................................... $ 8
9. Enter the amount from line 7 ................................................................................................................................. × 9

10. Multiply the amount from line 8 by the amount on line 9. This amount represents the eligible amount of the =
designated benefit. Report it in box 24 of the surviving spouse or common-law partner’s T4RIF slip .................... $ 10

Example
The annuitant under a RRIF dies on August 18, 2016. The surviving spouse is named as beneficiary of all the RRIF
property in the RRIF contract. The FMV of the RRIF property on August 18, 2016, is $100,000. The minimum amount
required to be paid from the RRIF in 2016 is $8,000 (hypothetical minimum amount). However, only half ($4,000) was paid
to the annuitant before death. On November 21, 2016, $104,000 was paid to the surviving spouse as a designated benefit
from the RRIF. The surviving spouse would like to know how much of the $104,000 can be transferred under
paragraph 60(l) to a RRIF.

Step 1 – Calculating the qualifying part of all designated benefits

1. Enter the minimum amount for the year under the RRIF ...................................................................................... $ 8,000 1
2. Total of amounts that the deceased annuitant received during the year from the RRIF and included as
income under subsection 146.3(5) ....................................................................................................................... $ 4,000 2
3. Total of amounts that beneficiaries included in income as designated benefits for the year from the RRIF
under subsection 146.3(5) .................................................................................................................................... $ 104,000 3
4. Enter the amount from line 1 ................................................................................................ $ 8,000 4
5. Enter the amount from line 1 or 2, whichever is less .......................................................... – 4,000 5
6. Line 4 minus line 5 .............................................................................................................. = $ 4,000 6

4,000

( )
7. Qualifying part of all designated benefits: Amount from line 6 $
1 –
Amount from line 3 $ 104,000 =
0.96153846 7
Step 2 – Calculating the eligible amount
8. Part of the designated benefit of the RRIF included in the individual’s income for the year under
subsection 146.3(5) .......................................................................................................................................... $ 104,000 8
9. Enter the amount from line 7 ............................................................................................................................ × 0.96153846 9
10. Multiply the amount from line 8 by the amount on line 9. This amount represents the eligible amount of the
designated benefit. Report it in box 24 of the surviving spouse or common-law partner’s T4RIF slip ............... = $ 100,000 10

cra.gc.ca 27
 Appendix D – Minimum amount from a RRIF

A s the carrier of a RRIF, you have to pay a minimum

amount to the annuitant every year after the year in
which the RRIF is set up. You calculate this amount by Age of the
Prescribed factors

multiplying the fair market value (FMV) of the property RRIF annuitant or Pre-March Qualifying All other
the spouse or 1986 RRIFs RRIFs
held in the RRIF at the start of the year by a prescribed
factor. common-law Note 1 Note 2 Note 3
partner
Note 71 .0526 .0526 .0528
The costs associated with the redemption of units of a 72 .0556 .0540 .0540
mutual fund are expenses of the RRIF. Therefore, such
73 .0588 .0553 .0553
redemption fees are not part of the minimum amount.
74 .0625 .0567 .0567
The prescribed factor you use depends on the age of the 75 .0667 .0582 .0582
RRIF annuitant, or the spouse or common-law partner’s age
76 .0714 .0598 .0598
if at the time the RRIF was being set up the annuitant
77 .0769 .0617 .0617
elected to use the spouse or common-law partner’s age
because he or she was younger. It also depends on when 78 .0833 .0636 .0636
the RRIF was set up. The prescribed factor is determined by 79 .0909 .0658 .0658
regulations or calculated by dividing 1 by the result of 90 80 .1000 .0682 .0682
minus the age (in whole years) of the annuitant or the 81 .1111 .0708 .0708
spouse or common-law partner at the beginning of the year. 82 .1250 .0738 .0738
The following chart shows the prescribed factor you should 83 .1429 .0771 .0771
use for 2015 and subsequent taxation years (shaded areas 84 .1667 .0808 .0808
indicate that the reduced prescribed factor has been 85 .2000 .0851 .0851
calculated). 86 .2500 .0899 .0899
Note 1 87 .3333 .0955 .0955
You can continue to use the “Pre-March 1986” factor for 88 .5000 .1021 .1021
a RRIF that was set up before 1986, unless it was revised 89 1.0000 .1099 .1099
or amended at any time or holds an annuity contract 90 .0000 .1192 .1192
after July 1997 for all years that start after the earliest of
91 .0000 .1306 .1306
the following days:
92 .0000 .1449 .1449
 the day is after July 1997; or 93 .0000 .1634 .1634
 the day on which the trust holds such a contract. 94 .0000 .1879 .1879
95 or older .0000 .2000 .2000
Note 2
A qualifying RRIF is one that has never received If the age is 70 years or younger, the prescribed factor is
calculated as follows: 1 divided by (90 minus the age).
any property as consideration, other than property
transferred from another qualifying RRIF, and was
set up during one of the following periods: RRIF that holds annuity contracts
A trusteed RRIF is permitted to hold the following
 before 1986 and has since been revised or amended;
two types of annuity contracts as qualified investments.
 after 1986 and before 1993; or
 after 1992 with funds or property transferred directly Locked-in annuity contracts
from another qualifying RRIF. In this guide, an annuity contract is one that a licensed
annuities provider issues (this is a person licensed or
Note 3
otherwise authorized under the laws of Canada or a
In all other cases, use “All other RRIFs” factor.
province or territory to carry on an annuities business
in Canada) and that meets all the following conditions:
 The contract states that periodic payments be made
annually or more frequently.
 The RRIF trust is the only person entitled to receive the
annuity payments under the contract (unless the trust
disposes of the annuity).

28 cra.gc.ca
 Usually, the time and the amount of any payment under Other annuity contracts
the contract cannot vary and must be based on the life of These are contracts issued by a licensed annuities provider
the RRIF annuitant. However, if the annuitant has elected that meet both the following conditions:
to have the minimum amount paid to the annuitant’s
spouse or common-law partner after the annuitant’s  The RRIF trust is the only person entitled to receive the
death, the payments can be based on the joint lives of annuity payments under the contract. This does not
the annuitant and the spouse or common-law partner. apply after the RRIF trust disposes of the annuity.
 The periodic payments can start no later than the end of  The annuity contract must give the annuitant an ongoing
the year that follows the year in which the trust acquired right to surrender the contract for an amount that,
the contract. ignoring reasonable sales and administrative charges,
approximates the amount that could be required to fund
 The annuity contract must be one of the following: future periodic payments under the contract.
– a life annuity for the life of the RRIF annuitant that
does not have a guaranteed period that runs past the Calculating the minimum amount
end of the year in which the annuitant reaches 90 years Calculate the minimum amount for trusteed RRIFs that
of age. If the RRIF annuitant had a younger spouse or hold locked-in annuity contracts as follows:
common-law partner when the contract was acquired,
the annuity can be for the joint lives of the annuitant FMV of all the property held by the RRIF
and the spouse or common-law partner with a at the beginning of the year (excluding
guaranteed period that does not run past the end of any locked-in annuity contracts) $ 1
the year in which the spouse or common-law partner Enter the applicable prescribed factor* × 2
reaches 90 years of age; or
Line 1 multiplied by line 2 = $ 3
– a term annuity with a term equal to either 90 years
Periodic payments to be paid from all
minus the age of the RRIF annuitant at the time the locked-in annuity contracts held at
periodic payments start, or 90 years minus the age of the start of the year** + $ 4
the annuitant’s spouse or common-law partner on that
date if the spouse or common-law partner is younger Minimum amount for the year***
than the annuitant. Line 3 plus line 4 = $ 5
* For the applicable prescribed factor, see page 28.
 The periodic payments must be equal, unless they have
been adjusted for one of the following reasons: ** Include amounts that would have been received under a
locked-in annuity contract held at the start of the year,
– in accordance with indexing; but were disposed of during the year. Do not include
– to reflect an increase or reduction in the value of a payments from a locked-in annuity contract acquired
during the year.
specified group of assets constituting the assets of
a separate and distinct account or fund maintained *** For more information on minimum amount, see
for a variable annuities business by a licensed annuity “Appendix D – Minimum amount from a RRIF” on
provider; page 28 and page 30.

– in accordance with a change in the interest rate on

which the annuity is based, only if the new rate equals The existing rules for calculating the minimum amount
or approximates a generally available Canadian market as described at the start of this appendix will continue to
interest rate; apply to a trusteed RRIF as long as it does not acquire a
locked-in annuity contract. The calculation for a trusteed
– to reflect increases in the consumer price index, in RRIF that holds a locked-in annuity contract applies to any
whole or in part, as published by Statistics Canada year that starts after 1997 and after the trust first holds a
under the authority of the Statistics Act; locked-in annuity contract.
– to reflect an increase in the rate specified in the annuity Note
contract of not more than 4% per year; If a trusteed RRIF does not hold a locked-in annuity
– in accordance with an annual increase as long as the contract at the start of the year, the minimum amount is
amount or rate of return that would have been earned determined by multiplying the FMV of all the property
on a pool of investment assets (available for purchase held by the RRIF at the start of the year by the
by the public and specified in the contract) is more appropriate prescribed factor.
than an amount or rate specified in the plan and
provides that no other increase may be made in the
amount payable; or
– as a result of a partial surrender of the right to receive
periodic payments under the contract.

cra.gc.ca 29
Example
In 2013, Alex owned an RRSP that contained a locked-in
annuity as well as other property. In December 2012,
before his RRSP matured, he set up a trusteed RRIF and
transferred all the property from his RRSP. The FMV of
the other property at the start of January 2016 is $75,000
and the locked-in annuity pays $5,000 annually. Alex had
no spouse or common-law partner when the RRIF was
being set up and is 73 years old at the start of 2016. The
carrier calculates the minimum amount for 2016 as follows:
FMV of all the property held by the RRIF at
the beginning of the year (excluding any
locked-in annuity contracts) $ 75,000 1
Enter the applicable prescribed factor* × .0553 2
Line 1 multiplied by line 2 = $ 4,147.50 3
Periodic payments to be paid from all
locked-in annuity contracts held at the start
of the year + $ 5,000 4
Minimum amount for the year**
Line 3 plus line 4 = $ 9,147.50 5

* For the applicable prescribed factor, see page 28.

** For more information on minimum amount, see
“Appendix D – Minimum amount from a RRIF” on page 28
and page 30.

30 cra.gc.ca
 Appendix E – Information for transfers of funds

T he following charts show the forms to use for the most

common direct transfers. For information about other
transfers not covered in these charts, see Interpretation
You can choose one of the following methods of
transferring funds between registered plans:
 modify the CRA form to add all the additional
Bulletin IT-528, Transfers of Funds Between Registered Plans.
information you or your client needs to report;
For more information on pooled registered pension plan
 develop your own form or facsimile for the type of
(PRPP) transfers, see Guide RC4157, Deducting Income Tax
transaction; or
on Pension and Other Income, and Filing the T4A Slip and
Summary.  do the transfer online or by other means to eliminate the
need for a paper copy.
It is no longer mandatory that you use Form T2033, Direct
Transfer Under Subsection 146.3(14.1), 147.5(21) or 146(21), or Make sure you provide all the relevant information about
Paragraph 146(16)(a) or 146.3(2)(e), to transfer property from the transfer; the funds are properly transferred to the new
a RRIF. The form is available on our website only. plan; and the client’s needs are respected.

Chart 1 – Payments that you have to transfer directly

Type of Can be transferred to a(n):

Instructions Form*
property RPP RRSP RRIF Annuity SPP
Full or partial  Issue a T4RSP slip or a receipt.
commutation
No Yes Yes Yes Yes**  Do not withhold tax if Form T2030 is T2030
payment from
an RRSP filled out.

 Issue a T4RIF slip or a receipt, except

when the transfer is to another RRIF for T2030
the same annuitant.
Excess amount  Do not withhold tax if the transfer is to
No Yes Yes Yes Yes
from a RRIF another RRIF. Use Form T2033. T2033
(Internet
 For other transfers, do not withhold tax
only)
if Form T2030 is filled out.

Property,  Do not issue a T4RSP slip or a receipt.

including T2033
money, from an Yes Yes Yes No Yes  Do not withhold tax. (Internet
unmatured only)
RRSP
Property,  Do not issue a T4RIF slip or a receipt.
T2033
including
Yes No Yes No No  Do not withhold tax. (Internet
money, from a
only)
RRIF

Lump-sum  Do not issue a T4A slip or a receipt.

payment from Yes Yes Yes No Yes T2151
 Do not withhold tax.
an RPP

 Do not issue a T4A slip or a receipt.

Lump-sum  Do not withhold tax.
payment from Yes Yes Yes No Yes T2151
a DPSP  In some situations, payment(s) may
also be transferred to a DPSP.
 Do not issue a T4A slip or a receipt.
T2033
Property from
No Yes Yes Yes Yes  Do not withhold tax. (Internet
an SPP
only)

* These forms can be used but they are not mandatory. For the titles of these forms, see page 36.
** Contact your plan administrator for details about transfer limits before proceeding. Use Form T2030 to transfer the funds.

cra.gc.ca 31
 Chart 2 – Transfer of payments received from a transferor plan directly to a transferee plan
because of a marriage or common-law partnership breakdown
In all cases, the recipient must be entitled to the payment under a decree, order, judgment of a court, or under a written agreement
relating to a division of property between the individual’s current or former spouse or common-law partner in settlement of rights
arising from the breakdown of their relationship. The parties must be living separate and apart at the time of the transfer due to a
breakdown of their relationship. For all SPP transfers, contact your plan administrator for details about transfer limits before
proceeding.

Type of Can be transferred to a(n):

Instructions Form**
property RPP RRSP RRIF Annuity SPP
Lump-sum  Do not issue a T4A slip or a receipt.
payment from Yes Yes Yes No Yes T2151
an RPP  Do not withhold tax.

Property,
 Issue a T4RSP slip to the transferor.
including
money, from No Yes* Yes No Yes  Do not issue a receipt. T2220
an unmatured
 Do not withhold tax.
RRSP
Lump-sum  Do not issue a T4A slip or a receipt.
payment from Yes Yes Yes No Yes T2151
a DPSP  Do not withhold tax.

Property,  Issue a T4RIF slip to the transferor.

including
No Yes* Yes No Yes  Do not issue a receipt. T2220
money, from
a RRIF  Do not withhold tax.

 Issue a T4A slip to the transferor.

Property from
No Yes Yes Yes Yes  Do not issue a receipt. T2220
an SPP
 Do not withhold tax.
* Form T2220 has to be filled out for this type of transfer. Do not send us a copy of the form.
** For the titles of these forms, see page 36.

32 cra.gc.ca
 Chart 3 – Payments that you transfer for non-residents of Canada

Type of Can be transferred to a(n):

Instructions Form**
property RPP RRSP RRIF Annuity SPP PRPP

Lump-sum  Do not issue an

payment from Yes Yes Yes No Yes Yes NR4 slip or a receipt. NRTA1*
an RPP  Do not withhold tax.

Eligible part of  Issue an NR4 slip and

a retiring Yes Yes No No Yes Yes a receipt. NRTA1*
allowance  Do not withhold tax.

Excess  Do not issue an

amount from a No Yes Yes Yes Yes Yes NR4 slip or a receipt. NRTA1*
RRIF  Do not withhold tax.

Lump-sum  Do not issue an

payment from Yes Yes Yes No Yes Yes NR4 slip or a receipt. NRTA1*
a DPSP  Do not withhold tax.

Full or partial
commutation
of an
RRSP annuity,  Do not issue an
or refund of NR4 slip or a receipt. NRTA1*
No Yes Yes Yes Yes Yes
premiums paid
 Do not withhold tax.
to the
beneficiary if
the annuitant
died

Property,  Do not issue an

including NR4 slip or a receipt.
money, from Yes Yes Yes No Yes Yes NRTA1*
an unmatured  Do not withhold tax.
RRSP

 Do not issue an NR4

Property from slip or a receipt. NRTA1*
No Yes Yes Yes Yes Yes
an SPP
 Do not withhold tax.

 Do not issue an
Property from NR4 slip or a receipt. NRTA1*
Yes Yes Yes Yes Yes Yes
a PRPP
 Do not withhold tax.

* This form must be filled out to waive the requirement to withhold non-resident tax.
** For the title of this form, see page 36.

cra.gc.ca 33
 Appendix F – Addresses of tax centres

F ilers served by a tax services office on the left side of the following list should deal with the corresponding tax centre or
office on the right.

Bathurst, Kingston, Moncton, Nova Scotia, Peterborough, Saint John St. John’s Tax Centre
Newfoundland and Labrador, St. Catharines, and Sydney 290 Empire Avenue
St. John’s NL A1B 3Z1
Chicoutimi, Montérégie-Rive-Sud, Outaouais, Québec, Rimouski, and Jonquière Tax Centre
Trois-Rivières 2251 René-Lévesque Boulevard
Jonquière QC G7S 5J1
Laval, Montréal, Ottawa, Rouyn-Noranda, Sherbrooke, and Sudbury Shawinigan-Sud Tax Centre
(Northeastern Ontario* only) 4695 Shawinigan-Sud Boulevard
Shawinigan QC G9P 5H9
Belleville, Charlottetown, Hamilton, and Kitchener/Waterloo Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2
Sudbury (Sudbury/Nickel Belt** only), Toronto Centre, Toronto East, Sudbury Tax Services Office
Toronto North, and Toronto West 1050 Notre Dame Avenue
Sudbury ON P3A 5C1
Calgary, Edmonton, Lethbridge, London, Red Deer, Saskatoon, Winnipeg Tax Centre
Thunder Bay, Windsor, and Winnipeg 66 Stapon Road
Winnipeg MB R3C 3M2
Burnaby-Fraser, Northern B.C. and Yukon, Regina, Surrey Tax Centre
Southern Interior B.C., Vancouver, and Vancouver Island 9755 King George Boulevard
Surrey BC V3T 5E1
* Northeastern Ontario includes all areas outside Sudbury/Nickel Belt (see below) that are served by the Sudbury Tax Services Office.
** The Sudbury/Nickel Belt area includes all postal codes beginning with P3A, P3B, P3C, P3E, P3G, P3L, P3N, P3P, and P3Y, as well
as postal codes beginning with P0M and ending with 1A0, 1B0, 1C0, 1E0, 1H0, 1J0, 1K0, 1L0, 1M0, 1N0, 1P0, 1R0, 1S0, 1T0, 1V0,
1W0, 1Y0, 2C0, 2E0, 2M0, 2R0, 2S0, 2X0, 2Y0, 3A0, 3B0, 3C0, 3E0, and 3H0.

34 cra.gc.ca
 Online services
Handling business taxes online When you or your representative registers for online mail,
an email notification will be sent to the email address(es)
Save time using the CRA’s online services for businesses. provided when there is new mail available to view in My
You can: Business Account. Correspondence available through
 authorize a representative, an employee, or a group of online mail will no longer be printed and mailed. To
employees, who has registered with Represent a Client, register, select the “Manage online mail” service and follow
for online access to your business accounts; the steps.

 request or delete authorization online through Represent Using our online mail service is faster and easier than
a Client, if you are a representative; managing paper correspondence.

 change addresses;
Authorizing the withdrawal of a
 file or amend information returns without a web access pre-determined amount from your
code;
bank account
 register for online mail, get email notifications, and view
your mail online; Pre authorized debit (PAD) is an online, self-service,
payment option. Through this option, you agree to
 authorize the withdrawal of a pre-determined amount authorize the CRA to withdraw a pre-determined amount
from your bank account; from your bank account to pay tax on a specific date or
dates. You can set up a PAD agreement using the CRA's
 enrol for direct deposit, update banking information, and
secure My Business Account service
view direct deposit transactions;
at cra.gc.ca/mybusinessaccount. PADs are flexible and
 view the status of filed returns; and managed by you. You can view historical records, modify,
cancel, or skip a payment. For more information, go
 do much more.
to canada.ca/payments and select “Pre authorized debit.”
To register or log in to our online services, go to:
 cra.gc.ca/mybusinessaccount, if you are a business Electronic payments
owner; or Make your payment using:
 cra.gc.ca/representatives, if you are an authorized  your financial institution’s online or telephone banking
representative or employee. services;
For more information, go to cra.gc.ca/businessonline.  the CRA’s My Payment service at cra.gc.ca/mypayment;
or
Receiving your CRA mail online  pre-authorized debit at cra.gc.ca/mybusinessaccount.
You, or your representative (authorized at a level 2), can
For more information on all payment options, go
choose to receive most of your CRA mail for your business
to arc.gc.ca/payments.
online.

cra.gc.ca 35
 Related forms and publications
Forms Information sheets
NRTA1 Authorization for Non-Resident Tax Exemption RC4177 Death of an RRSP Annuitant or a PRPP Member
RC96 Lifelong Learning Plan (LLP) Request to Withdraw RC4178 Death of a RRIF Annuitant
Funds from an RRSP
RC4460 Registered Disability Savings Plan
RC249 Post-Death Decline in the Value of a RRIF, an
Unmatured RRSP and Post-Death Increase or
Decline in the Value of a PRPP
Interpretation bulletins and income tax
folios
T1036 Home Buyers’ Plan (HBP) Request to Withdraw IT-320 Qualified Investments – Trusts Governed by
Funds from an RRSP Registered Retirement Savings Plans, Registered
T1090 Death of a RRIF Annuitant – Designated Benefit Education Savings Plans and Registered
Retirement Income Funds
T2019 Death of an RRSP Annuitant – Refund of
Premiums or Joint Designation on the Death of a IT-500 Registered Retirement Savings Plans – Death of an
PRPP Member Annuitant

T2030 Direct Transfer Under Subparagraph 60(l)(v) IT-528 Transfers of Funds Between Registered Plans

T2033 Direct Transfer Under Subsection 146.3(14.1), S5-F1-C1 Determining an Individual’s Residence Status
147.5(21) or 146(21), or Paragraph 146(16)(a)
or 146.3(2)(e) Information circulars
T2151 Direct Transfer of a Single Amount Under IC07-1 Taxpayer Relief Provisions
Subsection 147(19) or Section 147.3 IC72-22 Registered Retirement Savings Plans
T2205 Amounts from a Spousal or Common-law Partner IC76-12 Applicable rate of part XIII tax on amounts paid or
RRSP, RRIF, or SPP to Include in Income credited to persons in countries with which Canada
T2220 Transfer from an RRSP, RRIF, PRPP or SPP to has a tax convention
Another RRSP, RRIF, PRPP or SPP on Breakdown IC77-16 Non-Resident Income Tax
of Marriage or Common-law Partnership
IC78-10 Books and Records Retention/Destruction
T3RET T3 Trust Income Tax and Information Return
IC78-18 Registered Retirement Income Funds
T3012A Tax Deduction Waiver on the Refund of your
Unused RRSP, PRPP, or SPP Contributions from IC82-2 Social Insurance Number Legislation that Relates
your RRSP to the Preparation of Information Slips
T4RIF Statement of Income from a Registered Retirement IC97-2 Customized Forms
Income Fund
T4RSP Statement of RRSP Income

Guides
RC4112 Lifelong Learning Plan (LLP) Includes Form RC96
RC4157 Deducting Income Tax on Pension and Other
Income, and Filing the T4A Slip and Summary
T4013 T3 Trust Guide
T4015 T5 Guide – Return of Investment Income
T4040 RRSPs and Other Registered Plans for Retirement
T4061 NR4 – Non-Resident Tax Withholding, Remitting,
and Reporting

36 cra.gc.ca
 For more information
What if you need help? dealing with or call the telephone number provided in the
CRA’s correspondence. If you do not have contact
If you need more information after reading this guide, information, go to cra.gc.ca/contact.
visit cra.gc.ca or call 1-800-959-5525.
If you still disagree with the way your concerns were
addressed, you can ask to discuss the matter with the
Forms and publications employee’s supervisor.
To get our forms and publications, go to cra.gc.ca/forms or
If you are still not satisfied, you can file a service complaint
call 1-800-959-5525.
by filling out Form RC193, Service-Related Complaint. For
more information, go to cra.gc.ca/complaints.
Electronic mailing lists
If the CRA has not resolved your service-related complaint,
We can notify you by email when new information on a you can submit a complaint with the Office of the
subject of interest to you is available on our website. To Taxpayers’ Ombudsman.
subscribe to our electronic mailing lists, go to cra.gc.ca/lists.
Reprisal complaint
Teletypewriter (TTY) users
If you believe that you have experienced reprisal, fill out
If you have a hearing or speech impairment and use a TTY Form RC459, Reprisal Complaint.
call 1-800-665-0354 during regular business hours.
For more information about reprisal complaints, go
to cra.gc.ca/reprisalcomplaints.
Service complaints
You can expect to be treated fairly under clear and Tax information videos
established rules, and get a high level of service each time
you deal with the Canada Revenue Agency (CRA); see the We have a number of tax information videos for
Taxpayer Bill of Rights. individuals on topics such as the income tax and benefit
return, the Canadian tax system, and tax measures for
If you are not satisfied with the service you received, try to persons with disabilities. To watch our videos, go
resolve the matter with the CRA employee you have been to cra.gc.ca/videogallery.

cra.gc.ca 37