A custodian who makes a distribution out of an RCA trust has to file a T4A-RCA information return. This return consists of a T4A-RCA Summary, Information Return of Distributions From a Retirement Compensation Arrangement (RCA), and the related information slips T4A-RCA, Statement of Distributions From a Retirement Compensation Arrangement (RCA).
Note
If you bought an interest in an RCA, you have to file a T4A-RCA information return to report the purchase.
You have to file the T4A-RCA information return no later than the last day of February following the year you made the distributions or bought the interest, as the case may be.