Misreported spousal contributions

This occurs where the electronic record of a spousal contribution shows the annuitant of the plan as the contributor. This causes the contribution record to be posted to the annuitant's account instead of the contributor's account.

Before submitting your RRSP contribution information return, ensure that your spousal RRSP contribution records show that the spouse or common-law partner who made the contributions as the contributor.

Forms and publications

• Folio S2-F1-C2, Retiring Allowances
• Interpretation Bulletin IT-500, Registered Retirement Savings Plans – Death of an Annuitant
• Interpretation Bulletin IT-528, Transfers of Funds Between Registered Plans

Date modified:

2016-11-09