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Property from an unmatured RRSP

Property from an unmatured RRSP is a payment from an RRSP that has not started to pay retirement income to an annuitant. This payment can be transferred directly to your RPP, your RRSP, or a RRIF.

Note
 Amounts cannot be transferred to an RRSP if you were over 71 (under proposed legislation) at the end of the tax year.

Completing your tax return

If you transferred the amount directly, do not claim a deduction for the amount directly transferred and do not report the income on your return.

However, if you received the payment in cash or by cheque before making the transfer, the transfer is not tax free. Report the amount on line 129 of your return in the tax year the payment is received.

Note
Payments that you received from an unmatured RRSP that you were entitled to under a court order or written agreement relating to a division of property between you and your current or former spouse or common-law partner in settlement of rights arising from the breakdown of your relationship may be transferred directly to another RRSP if you were 71 or younger (under proposed legislation) at the end of the year that the transfer is made to an RRSP or a RRIF.

At the time of the transfer, you and your spouse or common-law partner had to be living separate and apart because of a breakdown in your relationship.

Do not claim a deduction for the amount directly transferred and do not report the income on your return.

You and the RRSP issuer should complete Form T2220, Transfer from an RRSP or a RRIF to Another RRSP or RRIF on Breakdown of Marriage or Common-law Partnership for this type of transfer. A T4RSP slip will be issued to you with an entry in box 35. You do not have to use this form. The institution that transfers your payment may use other documentation to record the transfer. The institution has to provide you with confirmation of the details of the transfer.

Any amounts withdrawn after the transfer date are taxable to you.

Date Modified: 2007-05-31

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