Requests for administrative relief for registration issues only

An issuer or carrier may need to request administrative relief to correct a registration problem about a retirement savings plan (RSP) or a retirement income fund (RIF). To examine such a request, we need the following information:

  • a letter from the authorized issuer or carrier outlining the request;
  • a letter of request signed by the annuitant of the plan or fund and, if applicable, the contributing spouse;
  • the RSP or RIF specimen plan or fund number we assigned;
  • a copy of the original application form* for the registration of the RSP or RIF and its corresponding account number;
  • if it applies, a copy of the amended application form and its corresponding account number;
  • for an RSP, copies of all tax receipts and/or T4RSP, Statement of RRSP Income, slips issued for the plan;
  • for an RSP, confirmation that funds were not transferred under any provisions of the Income Tax Act and deposited to the plan;
  • for an RSP, confirmation that all funds have remained in the plan since it was set up; and
  • any other information or documents that are specific to the request.

Note

*If you used an online, electronic, or telephone application form to obtain the annuitant’s information, please note that consideration may be given to RSP and RIF administrative relief relating to registration issues only if a certified true copy of the complete transcript of what transpired is provided in addition to the other relevant documents listed above. For more information, see Online, electronic, or telephone applications.

Send your administrative relief request to:

Mail
Registered Plans Directorate
Canada Revenue Agency
Ottawa ON K1A 0L5

Courier
Information Holdings Operation Section - Pensions
Registered Plans Directorate
Canada Revenue Agency
875 Heron Road, A-200
Ottawa ON K1A 1A2

Hours of operation:
Monday to Friday 7:30 a.m. to 3:30 p.m. Couriers should go to the loading dock for delivery and signature.

Cases that do not require our pre-approval

You can change certain registration information without our pre-approval if you are requesting administrative relief for one of the eleven cases described below. However, you must send us a list of those requests three times a year (April 30, August 31, and December 31) for our formal approval. For each request, include the following information:

  • RSP or RIF specimen plan or fund number;
  • the date the original registration was submitted;
  • the case number (Case no. 1 to no. 11);
  • the RRSP or RRIF contract number;
  • the name(s) of the annuitant and contributor;
  • their social insurance number(s); and
  • their address(es).

Along with the list, send us a cover letter certifying that the requests are for cases that did not need our pre-approval and you have the applicable supporting documents. You do not have to send us those documents; however, you must keep them and make them available to us if we ask to see them.

Please note that we will monitor the authority passed on to issuers and carriers for these specific requests.

Case no. 1 - Transfer of funds into an RSP

  • A new RSP was established with funds directly transferred with Form T2033, Direct Transfer under Subsection 146.3(14.1) or 146(21), or Paragraph 146(16)(a) or 146.3(2)(e), or an internal conversion of RRSPs was completed.
  • The application form for the registration of the RSP was incorrect. Form T2033 or the original registration form for the RRSP that was transferred showed how the plan should have been opened.
  • The new RSP was registered incorrectly.

Documents needed

  • Certification from the issuer that a new RSP was set up at the time of the transfer and receipts for contributions made to the new plan after it was set up were issued correctly. If the receipts were issued incorrectly, you must provide certification that all original copies of the incorrect receipts were returned to the issuer and were cancelled.
  • Letter signed by the annuitant requesting a change to the application form and the registration of the RSP.

Case no. 2 - RSP registered incorrectly

  • The application form was completed correctly.
  • Receipts were issued correctly.
  • The plan was registered incorrectly.

Document needed

  • Letter signed by the annuitant asking for a change to the registration of the RSP.

Case no. 3 - RRSP receipts issued incorrectly

  • The application form was completed correctly.
  • Receipts were issued incorrectly but all original copies were returned to the issuer and were cancelled.
  • The RSP was registered incorrectly.

Documents needed

  • Certification from the issuer that the receipts issued incorrectly were returned and cancelled before April 30th.
  • Letter signed by the annuitant asking for a change to the registration of the RSP.

Case no. 4 - Incorrect or incomplete RSP application form

  • The application form was incomplete or one or more of the following was incorrect: the name of the annuitant, name of the contributor, social insurance number, address or date of birth.
  • Receipts were issued correctly and were used by the contributor.
  • The RSP was registered incorrectly.

Documents needed

  • Certification from the issuer that, even though the application form was incomplete or completed incorrectly, receipts were issued according to the client's instructions and used by the contributor.
  • Letter signed by the annuitant asking for a change to the application form and the registration of the RSP.

Case no. 5 - Error on the registration list

  • One or more of the following information on the registration list was incorrect: the name of the annuitant, the name of the contributor, the social insurance number, the address or the date of birth.

Document needed

  • Letter signed by the issuer or carrier requesting a change to the registration list.

Case no. 6 - RSP or RIF should have been set up as a spousal or common-law partner RRSP or RRIF

  • The RSP or RIF was set up and registered according to the application form as a regular non-spousal RRSP or RRIF.
  • The annuitant claimed their spouse or common-law partner was the contributor and the RSP or RIF should have been set up and registered as a spousal or common-law partner RRSP or RRIF.

Documents needed

  • Letter signed by the annuitant requesting that their spouse or common-law partner be added as the contributor.
  • Amended application form signed by the annuitant showing the spouse or common-law partner as the contributor.

Note: The request to amend the RRSP or RRIF must be made within twelve months of setting up the plan or fund.

Case no. 7 - Spousal or common-law partner RRSP created as a result of a paragraph 60 (j.1) transfer

  • A spousal or common-law partner RRSP was set up as a result of a transfer of a retiring allowance under paragraph 60(j.1) of the Income Tax Act with the spouse or common-law partner of the taxpayer (who was receiving the retiring allowance) named as the annuitant.
  • The application form was completed showing the taxpayer named as the contributor and their spouse or common-law partner named as the annuitant.
  • The RRSP should have been set up as a regular non-spousal RRSP.

Documents needed

  • Documents showing that the retiring allowance belongs to the taxpayer (for example, a T4A slip).
  • Application form for a regular non-spousal RRSP signed by the taxpayer as the annuitant.

Case no. 8 - RRIF minimum amount based on the wrong person's age

  • The signed RRIF application form showed the minimum amount to have been based on the annuitant's age.
  • The first RRIF minimum amount was paid at the end of the calendar year.
  • The RRIF annuitant claimed that the minimum amount should have been based on the age of their spouse or common-law partner.
  • The annuitant would like us to register the RIF retroactively with the minimum amount based on the age of their spouse or common-law partner in the previous calendar year (the year the minimum amount was paid based on the annuitant's age).

Notes

  • Administrative relief only applies to the first year the minimum amount is paid under a RRIF.
  • The annuitant must contact the RRIF carrier and request a change to the minimum amount within six months of the end of the calendar year.
  • The minimum amount must be paid by the end of the calendar year.
  • It is not possible to transfer property from the original RRIF to a new RRIF before the end of the calendar year in which the minimum amount was paid.

Document needed

  • Application form for the new RRIF signed by the annuitant showing the annuitant chose to base the minimum amount on the age of their spouse or common-law partner.

Case no. 9 - Deceased individual named as RRSP annuitant

  • An RRSP was set up with a deceased individual named as the annuitant. The plan should have been set up as a spousal or common-law partner RRSP with the surviving spouse or common-law partner named as the annuitant.
  • The plan was registered according to the application form.
  • Tax receipts were issued according to the application form.

Documents needed

  • Proof of death of the annuitant (for example, a copy of the death certificate).
  • Letter signed by the legal representative of the deceased individual requesting that the plan be registered in the name of the surviving spouse or common-law partner.
  • Amended application form signed by the surviving spouse or common-law partner as the annuitant with the deceased person as the contributor.

Case no. 10 – Locked-in funds

  • Regular non-spousal RRSP or RRIF entered into according to a signed application form.
  • Locked-in funds were transferred to the non-spousal RRSP or RRIF.
  • RRSP or RRIF should now have locked-in status; however, it stayed a regular non-spousal RRSP or RRIF.

Documents needed

  • Written proof that the transferred funds were locked-in.
  • Amended application form signed by the annuitant confirming the plan or fund is now locked-in.

Case no. 11 – Group RSP containing spousal or common-law partner RRSPs

  • Employer sponsored a group RSP that allowed for spousal or common-law partner RRSPs.
  • Employee opened a spousal or common-law partner RRSP with their spouse or common-law partner shown as the contributor.
  • Employee claimed the spouse or common-law partner should have been named as the annuitant.

Documents needed

  • Letter signed by the employee requesting the spouse or common-law partner be named as the annuitant and the employee be named as the contributor.
  • Amended application form signed by the spouse or common-law partner (annuitant) confirming the above.
  • Letter signed by the employer confirming the contributor is an employee of the company.

Requests that cannot be categorized within these cases must be submitted individually with supporting documents for our pre-approval.

The Registered Plans Directorate will not grant administrative relief for the following requests:

Minimum amount under a RRIF - Administrative relief requests that do not affect the RRIF’s registration but affect the minimum amounts to be included in the annuitant's income should be sent to the taxpayer's local tax services office.

Registered but should have been non-registered - We will not cancel the registered status of an RRSP when it was registered according to a signed application form even if the annuitant claims that the plan should not have been registered. To settle this issue, the annuitant should see the procedures on Form T3012A, Tax Deduction Waiver on Refund of Your Unused RRSP Contributions, or Form T746, Calculating Your Deduction for Unused RRSP Contributions, within twelve months of opening the RRSP.

Removal of spousal or common-law partner contributor on breakdown of marriage or common-law partnership - We will not grant administrative relief to remove a spousal or common-law partner contributor on the breakdown of a marriage or common-law partnership. However, the issuer or carrier may remove the spousal or common-law partner contributor designation when certain conditions are met. Please refer to question #1 of the FAQ, or call our general enquiry line at 613-954-0419.

Funds from a spousal or common-law partner RRSP are combined with a non-spousal RRSP - We will not grant administrative relief if a spousal or common-law partner contribution or a transfer from a spousal or common-law partner RRSP is made to a non-spousal RRSP and if supporting documents verify this situation (for example, application form, transfer request, additional contributions). Consideration may be given in cases of fraud.

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