Box 20 - RPP contributions
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Box 20 - RPP contributions
Enter the total amount the employee contributed to a registered pension plan (RPP). If the employee did not contribute to a plan, leave this box blank. Do not include amounts transferred directly to an RPP from an employee’s registered retirement savings plan (RRSP).
Enter any deductible retirement compensation arrangement (RCA) contributions you withheld from the employee’s income. Do not include amounts that are not deductible. If the amount in box 20 includes RPP contributions and deductible RCA contributions, attach a letter informing the employee of the amounts.
If the amount you report includes current contributions and past service contributions for 1989 or earlier years, enter, in the “Other information” area, the following codes along with the corresponding amount:
- code 74 for past service contributions while the employee was a contributor; and
- code 75 for past service contributions while the employee was not a contributor.
To determine if the employee made past service contributions while a contributor or while not a contributor, see archived Interpretation Bulletin IT-167, Registered Pension Plans – Employee's Contributions.
Include instalment interest in box 20. This includes interest charged to buy back pensionable service.
Notes
Do not use box 20 to show what you contributed to an employee's RRSP. Your RRSP contribution is a taxable benefit to the employee. Enter code 40 in the "Other information" area and the corresponding amount in the box. Also include this amount in box 14.
If you have a group RRSP for your employees, the trustee will send the official receipts for tax purposes to you or to your employees. If the trustee sends the receipts directly to you, give these copies to the employees. The receipts will show the employee and employer contribution amounts.
Indian – If you paid amounts to Indians, see Indians.
- Date modified:
- 2015-12-17