This reporting error 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 the contributor is the spouse or common-law partner who made the contributions.

Forms and publications

• Income Tax Folio S2-F1-C2, Retiring Allowances
• Interpretation Bulletin IT-528 ARCHIVED, Transfers of Funds Between Registered Plans