What is not included in the contribution record

Do not include an electronic record for contributions made that do not require the issuance of an RRSP receipt. You are not required to issue a receipt for any the following direct transfers:

• A lump-sum amount from a deferred profit sharing plan (DPSP) directly transferred to the member or former member’s RRSP. This transfer is generally completed using Form T2151, Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3 .
• A lump-sum amount from a DPSP directly transferred to an RRSP of the member’s current or former spouse or common-law partner, due to the death of the member. This transfer is generally completed using Form T2151.
• A lump-sum amount from a DPSP directly transferred to an RRSP of the member’s current or former spouse or common-law partner, under a decree, order, or judgement of a competent tribunal, or under a written separation agreement relating to a division of property between the member and their current or former spouse or common-law partner in settlement of rights arising from the breakdown of their relationship.
• A lump-sum amount from a registered pension plan (RPP) (not exceeding the transfer limit) directly transferred to the member’s RRSP. This transfer is generally completed using Form T2151.
• A lump-sum amount from an RPP directly transferred to an RRSP of the member’s current or former spouse or common-law partner, due to the death of the member. This transfer is generally completed using Form T2151.
• A lump-sum amount from an RPP directly transferred to an RRSP of the member’s current or former spouse or common-law partner, under a decree, order or judgment of a competent tribunal, or under a written separation agreement relating to a division of property between the member and their current or former spouse or common-law partner in settlement of rights arising from the breakdown of their relationship. This transfer is generally completed using Form T2151.
• Property from an individual’s unmatured RRSP directly transferred to another RRSP under which the individual is the annuitant. This transfer is generally completed using Form T2033, Direct Transfer Under Subsection 146.3(14.1), 147.5(21) or 146(21), or Paragraph 146(16)(a) or 146.3(2)(e).
• Property of an individual’s unmatured RRSP or registered retirement income fund (RRIF) directly transferred to an RRSP of the individual’s current or former spouse or common-law partner, under a decree, order or judgment of competent tribunal, or under a written separation agreement relating to a division of property between the individual and their current or former spouse or common-law partner in settlement of rights arising from the breakdown of their relationship. This transfer is generally completed using Form T2220, Transfer from an RRSP, RRIF, PRPP, or SPP to Another RRSP, RRIF, or SPP on Breakdown of Marriage or Common-law Partnership.
• A lump-sum amount directly transferred from a Specified pension plan (SPP) lump-sum payments to the member’s RRSP.
• A lump-sum amount from an SPP directly transferred to an RRSP of the member’s current or former spouse or common-law partner, under a decree, order or judgement of competent tribunal, or under written separation agreement relating to a division of property between the member and their current or former spouse or common-law partner in settlement of rights arising from the breakdown of their relationship.
• A lump-sum amount from an SPP directly transferred to an RRSP of the member’s current or former spouse or common-law partner due to the death of the member.
• A lump-sum amount from the pooled registered pension plan (PPRP) directly transferred to an RRSP of the member’s current or former spouse or common-law partner, under a decree, order or judgemrnt of competent tribunal, or under written separation agreement relating to a division of property between the member and their current or former spouse or common-law partner in settlement of rights arising from the breakdown of their relationship.
• A lump-sum amount from a PRPP directly transferred to an RRSP of the member’s current or former spouse or common-law partner, due to the death of the member.

You are not required to issue a receipt for:

• A first time contributor who opens a new RRSP account and withdraws the full amount of contributions under the Home Buyers’ Plan (HBP) or Lifelong Learning Plan (LLP) within 90 days.
  • If an RRSP receipt has already been issued for the above scenario, the receipt must be cancelled as those contributions are no longer eligible for an RRSP deduction.

If not a first time contributor opening a new RRSP, see Other contributions – Non-deductible RRSP contributions.

Forms and publications

• Form T1171, Tax Withholding Waiver on Accumulated Income Payments from RESPs
• Form T2030, Direct Transfer Under Subparagraph 60(l)(v)
• Income Tax Folio S2-F1-C2,Retiring Allowances
• IT-528 ARCHIVED, Transfers of Funds Between Registered Plans