These are RRSP contributions an individual makes based on their RRSP deduction limit for the tax year. The contributions can be made on a periodic basis throughout the contribution year (for example, through a pre-authorized contribution arrangement) or at a particular time but not later than the end of the contribution year.

Forms and publications

• Income Tax Folio S2-F1-C2, Retiring Allowances
  
• Form T2151, Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3
• Form T2220, Transfer from an RRSP, RRIF, PRPP, or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-Law Partnership
• Interpretation Bulletin IT-528 ARCHIVED, Transfers of Funds Between Registered Plans