Other contributions

These are contributions an individual makes on their RRSP deduction limit for the year. They come from the contribution of specific amounts an individual is entitled to receive. They also include contributions an individual is required to make but that are not deductible.

Contributions made with an excess transfer from an RPP 

The amount that can be transferred from a registered pension plan (RPP) to an RRSP without any tax consequences is limited by specific rules. An excess transfer from an RPP (calculated by the administrator of the plan) to an RRSP is the part that exceeds the transfer limit. Generally, this direct transfer is done by filling out Form T2151, Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3.

Contributions made with an accumulated income payment from a registered education savings plan (RESP) 

Under certain conditions, the accumulated income in an RESP can be paid out. These accumulated income payments (AIP) are subject to regular tax and an additional tax of 20% (12% for residents of Quebec). If an AIP is paid to certain individuals and if certain conditions are met, they can reduce the amount of the AIP subject to tax by contributing part or all of the AIP to their RRSP or to their spouse’s or common-law partner’s RRSP. Generally this contribution could be transferred directly using Form T1171, Tax Withholding Waiver on Accumulated Income Payments from RESPs.

Non-deductible RRSP contributions 

An individual may have non-deductible RRSP contributions when withdrawing under the Home Buyers’ Plan (HBP). The individual can refer to “Your RRSP deduction may be affected by your participation in the HBP” in How to make withdrawals funds from RRSPs under the Home Buyers' Plan to determine what part of their RRSP contributions can be deducted on their income tax and benefit return.

An individual may also have non-deductible RRSP contributions when withdrawing under the Lifelong Learning Plan (LLP). The individual can refer to “How the withdrawal from your RRSP affects your RRSP deduction” in How to participate in the LLP to determine what part of their RRSP contributions can be deducted on their income tax and benefit return.

Forms and publications

• Income Tax Folio S2-F1-C2, Retiring Allowances
• Form T2030, Direct Transfer Under Subparagraph 60(l)(v)
• 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)
• Form T2220, Transfer from an RRSP, RRIF, PRPP, or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-law Partnership