T4RIF, Statement of Income From a Registered Retirement Income Fund

2026V4 - updated 2026-01-30

<Return>

<T4RIF>

<T4RIFSlip>

<RCPNT_NM>

<snm></snm>
Recipient last name
- Required, up to 20 alphanumeric
- first 20 letters of the recipient 's last name
- omit titles such as Mr., Mrs., etc.
- do not include first name or initials
- acceptable characters

<gvn_nm></gvn_nm>
Recipient first name
- up to 12 alphanumeric
- first 12 letters of the recipient 's first given name
- acceptable characters
Note: If only initials are available, provide the recipient's first initial.

<init></init>
Recipient initial
- 1 alpha
- initial of the recipient 's second given name

</RCPNT_NM>

<RCPNT_ADDR>

<addr_l1_txt></addr_l1_txt>
Recipient address - line 1
- up to 30 alphanumeric
- first line of the recipient 's address
- acceptable characters

<addr_l2_txt></addr_l2_txt>
Recipient address - line 2
- up to 30 alphanumeric
- second line of the recipient 's address
- acceptable characters

<cty_nm></cty_nm>
Recipient city
- up to 28 alphanumeric
- city in which the recipient is located
- acceptable characters

<prov_cd></prov_cd>
Recipient province or territory code
- 2 alpha, must be upper case
- Canadian province or territory in which the recipient is located or the state in the USA where the recipient is located
- when the recipient’s country code is neither CAN nor USA, enter ZZ in this field

<cntry_cd></cntry_cd>
Recipient country code
- 3 alpha
- country in which the recipient is located
- use only the 3 alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries
- always use CAN for Canada, and USA for the United States of America

<pstl_cd></pstl_cd>
Recipient postal code
- up to 10 alphanumeric, must be upper case
- the recipient Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9
- or the recipient 's USA zip code
- or where the recipient's country code is neither CAN nor USA, enter the foreign postal code
- the dash (-) is an acceptable character ONLY for USA or foreign postal code

</RCPNT_ADDR>

<sin></sin>
Recipient’s social insurance number (SIN)
- Required, 9 numeric
- T4RIF slip, box 12
- when the recipient has failed to provide a SIN, the only acceptable value to enter in the field is all zeroes.

<ctrct_nbr></ctrct_nbr>
Contract number
- Required, up to 12 alphanumeric, must be upper case
- letters, numbers, hyphen (-), space ( ), period (.) and comma (,) are valid characters
- T4RIF box 14
- retirement Income Fund plan contract number

<bn></bn>
Business Number (BN)
- Required, 15 alphanumeric:9 digits, RP (must be upper case), 4 digits, example 000000000RP0000
- T4RIF slip, box 61
- must correspond to the "Business Number (BN15)" on the related T4RIF Summary record
Note: To process a return, the complete BN15 is Required.

<sps_cntrb_ind></sps_cntrb_ind>
Contributor spouse or common-law partner indicator
- Required, 1 numeric
- T4RIF slip, box 26
- indicate whether the annuitant’s spouse or common law partner has ever contributed to the retirement income plan
- if spouse or common law partner has never contributed or if you are single, code as 1
- if spouse or common law partner has contributed to this plan, code as 2

<sps_sin></sps_sin>
Contributor spouse or common-law partner social insurance number (SIN)
- Required if spouse or common–law partner contribution indicator is 2
- 9 numeric
- T4RIF slip box 32

Enter zeroes in the entire field if:
- spouse or common-law partner contribution indicator is 1,
- spouse or common–law partner SIN is not available,
- you are single

<rpt_tcd></rpt_tcd>
Report Type Code
- Required 1 alpha, must be upper case
- originals = O
- amendments = A
- cancel = C
Note: An amended return must not include original slips, and conversely, an original return must not contain amended slips.

<DTH_DT>
Note: The following three tags are only Required in the year of death of the plan holder.

<dy></dy>
Day of Death
- 2 numeric
- T4RIF box 30
- day of the month that the recipient died (e.g. 04,31)

<mo></mo>
Month of Death
- 2 numeric
- T4RIF box 30
- month that the recipient died (e.g. 03,12)

<yr></yr>
Year of Death - 4 numeric
- T4RIF box 30
- year that the recipient died (e.g. 2005)

</DTH_DT>

<T4RIF_AMT>
- all of the amounts are up to 9 numeric
- enter dollars and cents, for example 0.00

<tx_amt></tx_amt>
Taxable Amounts
- T4RIF slip, box 16

<deem_dces_amt></deem_dces_amt>
Deemed receipt by annuitant on death
- T4RIF slip, box 18

<deem_drgst_amt></deem_drgst_amt>
Deemed receipt by annuitant on deregistration
- T4RIF slip, box 20

<oth_inc_dedn_amt></oth_inc_dedn_amt>
Other Income or Deductions
- T4RIF slip, box 22
- if negative amount is reported, include the "–"indicator before the dollar amount

<excs_amt></excs_amt>
Excess amounts
- T4RIF slip, box 24

<tx_ddct_amt></tx_ddct_amt>
Tax deducted
- T4RIF slip, box 28

<tx_pay_amt></tx_pay_amt>
Tax-paid amount
- T4RIF slip, box 36

<mrrg_bkdn_tramt></mrrg_bkdn_tramt>
Transfers on marriage or common-law relationship breakdown
- T4RIF slip, box 35
- amount directly transferred under a decree, order, or judgment of a court or under a written agreement relating to a division of a property between the individual’s current or former spouse or common-law partner in settlement of rights arising from the breakdown of the relationship

<rrif_alda_amt></rrif_alda_amt>
Advanced life deferred annuity purchase
- T4RIF slip, box 37
- 11 characters
- enter dollars and cents, for example 0.00
- if negative amount is reported, include the "–"indicator before the dollar amount

<t4rif_cye_fmv_amt></ t4rif_cye_fmv_amt>
Year end FMV – Fair market value
- Required, 11 numeric
- negative amount not allowed
- enter dollars and cents
- T4RIF slip, box 38
- Enter "0.00" if there is no FMV value to report
Note: Required for tax years 2023 and subsequent

</T4RIF_AMT>

</T4RIFSlip>

<T4RIFSummary>

<bn></bn>
Business Number (BN)
- Required, 15 alphanumeric: 9 digits, RP (must be upper case), 4 digits, example 000000000RP0000
- enter the account number as used on Form PD7A, Statement of Account for Current Source Deductions
Note: To process a return, the complete BN15 is Required.

<PAYR_NM>

<l1_nm></l1_nm>
Payer or carrier name - line 1
- Required, up to 30 alphanumeric
- first line of payer or carrier of fund’s name
- must correspond to the name used on Form PD7A
- if "&" is used in the name area enter as "&amp;"
- acceptable characters

<l2_nm></l2_nm>
Payer or carrier name - line 2
- up to 30 alphanumeric
- second line of payer or carrier of fund’s name
- acceptable characters

<l3_nm></l3_nm>
Payer or carrier name - line 3
- up to 30 alphanumeric
- use for "care of" or "attention"
- acceptable characters

</PAYR_NM>

<PAYR_ADDR>

<addr_l1_txt></addr_l1_txt>
Payer or carrier address - line 1
- up to 30 alphanumeric
- first line of the street address of the payer or carrier of fund
- acceptable characters

<addr_l2_txt></addr_l2_txt>
Payer or carrier address - line 2
- up to 30 alphanumeric
- second line of the street address of the payer or the carrier of fund
- acceptable characters

<cty_nm></cty_nm>
Payer or carrier city
- up to 28 alphanumeric
- city in which the payer or carrier of fund is located
- acceptable characters

<prov_cd></prov_cd>
Payer or carrier province or territory code
- 2 alpha, must be upper case
- Canadian province or territory in which the payer or carrier of fund is located or the state in the USA where the payer or carrier of fund is located
- when the payer or carrier of fund’s country code is neither CAN nor USA, enter ZZ in this field

<cntry_cd></cntry_cd>
Payer or carrier country code
- 3 alpha
- country in which the payer or carrier of fund is located
- use only the 3 alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries
- Always use CAN for Canada, and USA for the United States of America

<pstl_cd></pstl_cd>
Payer or carrier postal code
- up to 10 alphanumeric, must be upper case
- Canadian postal code of the payer or carrier of the fund, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9
- or the payer or the carrier of fund's USA zip code
- or when the payer or carrier of fund's country code is neither CAN nor USA, enter the foreign postal code
- the dash (-) is an acceptable character ONLY for USA or foreign postal code

</PAYR_ADDR>

<CNTC>

<cntc_nm></cntc_nm>
Contact name
- Required, up to 22 alphanumeric
- contact's first name followed by last name for this return
- omit titles such as Mr., Mrs., etc.
- acceptable characters

<cntc_area_cd></cntc_area_cd>
Contact area code
- Required, 3 numeric
- area code of telephone number

<cntc_phn_nbr></cntc_phn_nbr>
Contact telephone number
- Required, 3 numeric with a (-), followed by 4 numeric
- telephone number of contact

<cntc_extn_nbr></cntc_extn_nbr>
Contact extension
- up to 5 numeric
- extension number of the contact

</CNTC>

<tx_yr></tx_yr>
Taxation year
- Required, 4 numeric
- taxation year (e.g., 2002)

<slp_cnt></slp_cnt>
Total number of T4RIF slip records
- Required, up to 7 numeric
- total number of T4RIF slip records filed with this T4RIF Summary

<rpt_tcd></rpt_tcd>
Report Type Code
- Required, 1 alpha, must be upper case
- originals = O
- amendments = A
Note: : An amended return must not include original slips, and conversely, an original return must not contain amended slips

<fileramendmentnote></fileramendmentnote>
Filer amendment note
- use for report type A only
- up to 1309 alphanumeric
- acceptable characters

<T4RIF_TAMT>
The total amounts are those reported from the T4RIF slips filed with this T4RIF Summary. The field length is set for each amount at up to 13 numeric characters, except for Total advanced life deferred annuity purchase field.
- Enter dollars and cents, for example 0.00
- Do not use spaces or commas

<tot_tx_amt></tot_tx_amt>
Total Taxable Amounts
- accumulated total of recipient’s taxable amounts

<tot_deem_dces_amt></tot_deem_dces_amt>
Total deemed receipts by annuitant - deceased
- accumulated total of amounts deemed to have been received by the deceased
annuitants immediately before their death

<tot_deem_drgst_amt></tot_deem_drgst_amt>
Total deemed receipts by annuitant on deregistration
- accumulated total of amounts deemed to have been received as the result of the deregistration of annuitants' T4RIF fund

<totr_inc_dedn_amt></totr_inc_dedn_amt>
Total other income or deductions
- accumulated total of amounts paid as other income or deductions
- if negative amount is reported, include the "–"indicator before the dollar amount

<tot_excs_amt></tot_excs_amt>
Total excess amounts
- accumulated total of excess amounts paid to an annuitant or a recipient

<tot_tx_pay_amt></tot_tx_pay_amt>
Total tax paid amount
- accumulated total of tax paid amount

<tot_tx_ddct_amt></tot_tx_ddct_amt>
Total income tax deducted
- accumulated total of income tax deducted

<tot_mrrg_tramt></tot_mrrg_tramt>
Total transfers on marriage or common-law relationship breakdown
- accumulated total of transfers relating to a division of property between the individual’s current or former spouse or common-law partner arising from the breakdown of their relationship

<tot_rrif_alda_amt></tot_rrif_alda_amt>
Total advanced life deferred annuity purchase
- up to 15 numeric characters
- enter dollars and cents, for example 0.00
- do not use spaces or commas
- allows for negatives

</T4RIF_TAMT>

</T4RIFSummary>

</T4RIF>

</Return>