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 transaction 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

• 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