Registered Plans related forms and publications

The Registered Plans Directorate and other areas of the Canada Revenue Agency publish several types of publications to assist plan administrators as follows:

• guides provide information on a topic and/or instructions for filling out forms
• information circulars generally provide information about administrative, enforcement, or procedural matters relating to income tax law, such as the requirements for registration of a deferred income plan
• interpretation bulletins give the CRA's technical interpretation and position on certain provisions contained in income tax law
• income tax folios will replace interpretation bulletins over the next several years as the technical content is updated
• forms are available for registration and reporting purposes, and can be accessed through our web site in PDF and Fillable Form formats. You can also Contact Us if you need paper copies
• other provides special documents which do not easily fit into other categories, such as the RDSP sample pro forma - Declaration of trust which may be used by prospective RDSP issuers as a template to develop their own declaration of trust
• glossary gives explanations in plain language of some terms used in the following forms: T510, Application for the Registration of a Pension Plan, T920, Application to Amend a Registered Pension Plan, T2011, Registered Pension Plan Change of Information Form, T2014, Request for a Priority Review of a Registered Pension Plan

Guides

• RC4064, Medical and Disability-Related Information - Includes Form T2201
• RC4092, Registered Education Savings Plan (RESPs)
• RC4137, Pension Adjustment Reversal Guide
• RC4157, Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary
• RC4460, Registered Disability Savings Plan
• RC4477, Tax-Free Savings Account (TFSA) Guide for Issuers 2009
• T4013, T3 - Trust Guide
• T4040, RRSPs and Other Registered Plans for Retirement
• T4084, Pension Adjustment Guide
• T4099, Registered Pension Plan
• T4104, Past Service Pension Adjustment Guide

Information circulars

• IC13-1R1, Pooled Registered Pension Plans
• IC18-1, Tax-Free Savings Accounts
• IC72-13R8, Employees' Pension Plans
• IC72-22R9, Registered Retirement Savings Plans
• IC72-5R, Registered Supplementary Unemployment Benefit Plans
• IC77-1R5, Deferred Profit Sharing Plans
• IC78-14R4, Guidelines For Trust Companies And Other Persons Responsible For Filing T3GR, T3D, T3P, T3S, T3RI, And T3F Returns
• IC78-18R6, Registered Retirement Income Funds
• IC93-3R2, Registered Education Saving Plans
• IC98-2, Prescribed Compensation for Registered Pension Plans
• IC99-1R3, Registered Disability Savings Plans Information Circular

Interpretation bulletins

• IT124R6, Contributions to Registered Retirement Savings Plan
• IT167R6, Registered Pension Funds or Plans - Employee's Contributions
• IT307R4, Spousal Registered Retirement Savings Plans
• IT499R, Superannuation of Pension Benefits
• IT500R, Registered Retirement Savings Plans - Death of an Annuitant
• IT528, Transfers of Funds Between Registered Plans

Income tax folios

• S1-F2-C1, Education and Textbook Tax Credits
• S1-F2-C2, Tuition Tax Credit
• S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs
• S3-F10-C2, Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs
• S3-F10-C3, Advantages – RRSPs, RESPs, RRIFs, RDSPs and TFSAs

Forms

• RC154, Schedule of Required Information for the Canada Revenue Agency
• RC226, Application for a First Home Savings Account Identification Number
• RC236, Application for a Tax-free Savings Account Identification Number
• RC364-CA, Application to Register a Pooled Pension Plan
• RC364, Application to Register a Plan as a Pooled Registered Pension Plan
• RC365-CA, Pooled Registered Pension Plan Amendment Information
• RC365, Pooled Registered Pension Plan Amendment Information
• RC368-CA, Pooled Registered Pension Plan Annual Information Return
• RC368, Pooled Registered Pension Plan Annual Information Return
• RC435, Rollover from a Registered Education Savings Plan to a Registered Disability Savings Plan
• RC4625, Rollover to a Registered Disability Savings Plan (RDSP)
• T3D, T3D Income Tax Return for Deferred Profit Sharing Plan (DPSP) or Revoked DPSP
• T3F, Investments Prescribed to be Qualified Information Return
• T3GR, Group Income Tax and Information Return for RRSP, RRIF, RESP, or RDSP Trusts
• T3P, Employees' Pension Plan Income Tax Return
• T3PRP, T3 Pooled Registered Pension Plan Tax Return
• T10, Pension Adjustment Reversal (PAR)
• T10SEG, T10 Segment
• T10SUM, Summary of Pension Adjustment Reversals (PARs)
• T215, Past Service Pension Adjustment (PSPA) Exempt from Certification
• T215SEG, T215 Segment
• T215SUM, Summary of Past Service Pension Adjustments (PSPAs) Exempt from Certification
• T244, Registered Pension Plan Annual Information Return
• T510, Application to Register a Pension Plan
• T550, Application for Registration of: RSP's, ESP'S or RIF's Under Section 146, 146.1 and 146.3 of the Income Tax Act
• T920, Application to Amend a Registered Pension Plan
• T1004, Applying for the Certification of a Provisional PSPA
• T1006, Designating an RRSP Withdrawal as a Qualifying Withdrawal
• T1007, Connected Person Information Return
• T1024, Election to Deem a Proportional Holding in a Qualified Trust/Corporate Property
• T1200, Actuarial Information Summary
• T2011, Registered Pension Plan Change of Information Form
• T2014, Request for a Priority Review of a Registered Pension Plan
• T2151, Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3
• T2201, Disability Tax Credit Certificate
• T2214, Application for Registration as a Deferred Profit Sharing Plan
• T2217, Application for Registration as a Registered Investment

Other

• RDSP Sample pro forma - Declaration of trust

Glossary

• RPP Glossary
• PRPP Glossary