When to file

Payers (issuers or carriers) who have to file an information return

You have to file an information return to report the following amounts you paid or are considered to have paid to residents of Canada:

• taxable benefits paid in the year to the annuitant
• taxable benefits paid in the year to the beneficiaries when the annuitant dies
• taxable benefits that the annuitant is considered to have received in the year
• other taxable income amounts or allowable deductions in the year
• the fair market value (FMV) of all property of an RRSP just before it became an amended plan under subsection 146(12)
• the FMV of all property of a RRIF just before it became an amended fund under subsection 146.3(11)
• the total FMV of all property held by the RRSP or RRIF at the end of the year
• withdrawals under the Lifelong Learning Plan (LLP)
• withdrawals under the Home Buyers' Plan (HBP)
• amounts directly transferred on breakdown of a marriage or common-law partnership

Distribution of slips to recipients

Send the recipient's copies of the T4RSP or T4RIF slip to their last known address or deliver them in person. You can also send a copy of one of these slips in electronic format to the recipient if you received their consent either in writing or in electronic format.

You have to do this on or before the day you have to file the information return.

Related links

• Lifelong Learning Plan
• Home Buyers' Plan (HBP)