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:

Send your administrative relief request to:

By mail and courier

Due to a building refit spanning multiple years, the Registered Plans Directorate’s mailing address has been temporarily changed. Please use the following address for all correspondence until further notice:

Registered Plans Directorate
Canada Revenue Agency
2215 Gladwin Cres
Ottawa ON  K1B 4K9

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:

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

Documents needed

Case no. 2 - RSP registered incorrectly

Document needed

Case no. 3 - RRSP receipts issued incorrectly

Documents needed

Case no. 4 - Incorrect or incomplete RSP application form

Documents needed

Case no. 5 - Error on the registration list

Document needed

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

Documents needed

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

Documents needed

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

Notes

Document needed

Case no. 9 - Deceased individual named as RRSP annuitant

Documents needed

Case no. 10 – Locked-in funds

Documents needed

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

Documents needed

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 - Any administrative relief requests related to the payment of the minimum amount (including missed payments due to a late RRIF conversion) should be sent to the following address:

Subdbury Tax Centre
Canada Revenue Agency
PO Box 20000 Station A
Sudbury ON  P3A 5C1

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 1-800-267-3100.

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.

Page details

Date modified: