No.

However, the deceased individual's legal representative can make contributions to the surviving spouse or common-law partner's RRSPs in the year of death or during the first 60 days after the end of that year, up to the individual's RRSP deduction limit for that year, and deduct those contributions on the deceased individual's return for the year of death.

Even though you can no longer contribute to your RRSPs after the year you turn 71 (under proposed legislation), you can deduct unused RRSP contributions up to the amount of your RRSP deduction limit. You do not have to claim the undeducted contributions in a single year. Be sure to complete Schedule 7, RRSP Unused Contributions, Transfers, and HBP or LLP Activities.

If you want to deduct the unused contributions on a return for a previous year, you can request a change using My Account, based on the allowable deduction limit for the applicable year(s).

Note
Your unused RRSP contributions from previous years are shown on My Account and on your RRSP Deduction Limit Statement in your latest Notice of Assessment or Notice of Reassessment or a T1028, Your RRSP Information for 2006.

Your RRSP deduction limit for 2006 is based on your earned income for 2005 (and on earned income from previous years, if you had any). Since you have not filed a return yet, we have no record of your earned income from 2004 (or before), so your RRSP deduction limit for 2006 shows as zero. You can file your tax return for 2005 and we will update your RRSP deduction limit.

You can leave the funds in your RRSP and deduct part or all of it on your 2006 return (or a future return) up to your deduction limit. Be sure to show your contributions on Schedule 7 when you file your 2006 return so the funds will be available for 2006 or to carry forward for future years. Include your contribution receipt with your 2006 return.

Note
If the 2005 return is not assessed by the time you need to file your 2006 return, do not claim your $100 deduction just yet. After you get your Notice of Assessment for 2005, you can request a change using My Account.