T4RSP and T4RIF information returns

T4RSP and T4RIF information returns

Use the T4RSP and T4RIF information returns to report amounts from an RRSP or a RRIF that residents of Canada have to include in or can deduct from their income. Use the T4RSP information return to report amounts residents must include on Schedule 7, RRSP, PRPP, and SPP Contributions and Transfers, and HBP and LLP Activities. For information about payments to non-residents of Canada, refer to Chapter 7 – Payments to non-residents of Canada.

To prepare a T4RSP or a T4RIF information return, you must fill out the T4RSP or T4RIF slips and the related summary. A summary alone is not an information return.

The slip – The slip is used to report amounts a taxpayer must include on their income tax and benefit return or on their Schedule 7, RRSP, PRPP, and SPP Contributions and Transfers, and HBP and LLP Activities. For information on how to fill out the T4RSP and the T4RIF slips, refer to Chapter 3 – How to fill out the T4RSP and T4RIF slips. Refer to a sample of the T4RSP and T4RIF.

The summary – Use the summary to register the total of all amounts reported on all related slips. For information on how to fill out the summary, refer to Filling out the T4RSP and T4RIF Summary. Refer to a sample of the T4RSP Summary and the T4RIF Summary.

Forms and publications

• T4079, T4RSP and T4RIF Guide
• 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)
• Interpretation Bulletin IT528 ARCHIVED, Transfer of Funds Between Registered Plans