Forms and publications

The Registered Plans Directorate and other areas of the Canada Revenue Agency publish several types of publications to assist plan administrators as follows:

• guides provide information on a topic and/or instructions for filling out forms;
• information circulars generally provide information about administrative, enforcement, or procedural matters relating to income tax law, such as the requirements for registration of a deferred income plan;
• interpretation bulletins give the CRA's technical interpretation and position on certain provisions contained in income tax law; and
• forms are available for registration and reporting purposes, and can be accessed through our web site in PDF and Fillable Form formats. You can also Contact Us if you need paper copies.
• glossary gives explanations in plain language of some terms used in the following forms: T510, Application for the Registration of a Pension Plan, T920, Application to Amend a Registered Pension Plan, T2011, Registered Pension Plan Change of Information Form, T2014, Priority Identification Form.

List of Tax guides and pamphlets

Guides

• RC4092 Registered Education Savings Plan (RESPs)
• RC4137 Pension Adjustment Reversal Guide
• RC4157 Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary Form - 2004
• T4040 RRSPs and Other Registered Plans for Retirement
• T4084 Pension Adjustment Guide
• T4099 Registered Pension Plan Guide
• T4104 Past Service Pension Adjustment Guide

Information circulars

• IC72-13R8 Employees' Pension Plans
• IC72-22R9 Registered Retirement Savings Plans
• IC72-5R Registration of Supplementary Unemployment Benefit Plans
• IC74-1R5 Form T2037, Notice of Purchase of Annuity with Plan Funds
• IC77-1R5 Deferred Profit Sharing Plans
• IC78-14R4 Guidelines For Trust Companies And Other Persons Responsible For Filing T3GR, T3D, T3P, T3S, T3RI, And T3F Returns
• IC78-18R6 Registered Retirement Income Funds
• IC93-3R Registered Education Saving Plans
• IC98-2 Prescribed Compensation for Registered Pension Plans

Interpretation bulletins

• IT105 Administrative Costs of Pension Plans
• IT124R6 Contributions to Registered Retirement Savings Plan
• IT167R6 Registered Pension Funds or Plans - Employee's Contributions
• IT307R4 Spousal Registered Retirement Savings Plans
• IT320R3 Qualified Investments - Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds
• IT412R2 Foreign Property of Registered Plans
• IT415R2 Deregistration of Registered Retirement Savings Plans
• IT449R Superannuation of Pension Benefits
• IT500R Registered Retirement Savings Plans - Death of an Annuitant
• IT528 Transfers of Funds Between Registered Plans

Forms

• EP97-10 Required Amendments for Deferred Sharing Plans
• RC154 Schedule of Required Information for the Canada Revenue Agency
• T10 Pension Adjustment Reversal (PAR)
• T10SEG T10 Segment
• T10SUM Summary of Pension Adjustment Reversals (PARs)
• T215 Past Service Pension Adjustment (PSPA) Exempt from Certification
• T215SEG T215 Segment
• T215SUM Summary of Past Service Pension Adjustments (PSPAs) Exempt from Certification
• T244 Registered Pension Plan Annual Information Return
• T510 Application to Register a Pension Plan
• T550 Application for Registration of: RSP's, ESP'S or RIF's Under Section 146, 146.1 and 146.3 of the Income Tax Act
• T920 Application to Amend a Registered Pension Plan
• T1004 Applying for the Certification of a Provisional PSPA
• T1006 Designating an RRSP Withdrawal as a Qualifying Withdrawal
• T1007 Connected Person Information Return
• T2011 Registered Pension Plan Change of Information Form
• T2014 Registered Pension Plan Priority Identification Form
• T2037 Notice of Purchase of Annuity with Plan Funds
• T2151 Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3
• T2214 Application for Registration as a Deferred Profit Sharing Plan
• T2217 Application for Registration as a Registered Investment

Glossary

• Glossary