When the receipt is not required

This occurs where issuers include a record for one or more contributions that do not require the issuance of an RRSP receipt as described earlier under What is not included in the contribution record.

We recognize that miscoding a transactions can cause this situation. However, please ensure that contributions that do not require the issuance of a receipt are excluded from the records included in your RRSP contribution information return.

Forms and publications

• Form T1171, Tax Withholding Waiver on Accumulated Income Payments from RESPs
• Form T2030, Direct Transfer Under Subparagraph 60(l)(v)
• Interpretation Bulletin IT-337, Retiring Allowances
• Interpretation Bulletin IT-528, Transfer of Funds Between Registered Plans

Date modified:

2016-10-24