Questions and answers about contributing to an RRSP

Can a deceased individual's legal representative contribute to the individual's RRSP after the date of death?


However, the deceased individual's legal representative can make contributions to the surviving spouse's or common-law partner's RRSPs in the year of death or during the first 60 days after the end of that year, up to the individual's RRSP deduction limit for that year, and deduct those contributions on the deceased individual's return for the year of death.

I'm 72 years old. Can I deduct my unused RRSP contributions?

Even though you can no longer contribute to your RRSPs after the year you turn 71 years old, you can deduct unused RRSP contributions up to the amount of your RRSP deduction limit. You do not have to claim the undeducted contributions in a single year. Be sure to fill out Schedule 7, RRSP, PRPP and SPP Unused Contributions, Transfers, and HBP or LLP Activities.

If you want to deduct the unused contributions on a return for a previous year, based on the allowable deduction limit for the applicable year(s), you can request an adjustment using My Account.


Your unused RRSP contributions from previous years are shown on My Account, your RRSP Deduction Limit Statement in your latest notice of assessment or notice of reassessment, or on Form T1028, Your RRSP Information for 2021.

Can I transfer my deduction limit to another person?


I've never filed a return, although I worked during the summer of 2019 and 2020. I made a $100 RRSP contribution in the fall of 2020. Can I deduct it?

Your RRSP deduction limit for 2020 is based on your earned income for 2019 (and on earned income from previous years, if you had any). Since you have not filed a return yet, we have no record of your earned income from 2019 or 2020, so your RRSP deduction limit for 2020 shows as zero. You can file your tax return for 2019 and 2020 and we will update your RRSP deduction limit.

You can leave the funds in your RRSP and deduct part or all of it on your 2020 return (or a future return) up to your deduction limit. Be sure to show your contributions on Schedule 7 when you file your 2020 return so the funds will be available for 2020 or to carry forward for future years. Include your contribution receipt with your 2020 return.


If the 2020 return is not assessed by the time you need to file your 2021 return, do not claim your $100 deduction just yet. After you get your notice of assessment for 2020, you can request a change using My Account.

Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: