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Box 40 - RESP accumulated income payments

The amount shown in box 40 must be reported on line 130 of your return.

If footnote code 22 appears on the T4A information slip, the amount shown in box 40 is RESP accumulated income payments paid to someone other than the subscriber or subscriber's spouse or common-law partner.

These payments are subject to two different taxes : the regular income tax and an additional 20% tax (12% for residents of Quebec).

You must complete Form T1172, Additional Tax on Accumulated Income Payments from RESPs, to calculate the additional tax. The additional tax calculated on this form must be entered on line 418 of Schedule 1, Federal Tax.

If you have questions about the amounts shown on your T4A information slip, contact the issuer of the slip.

Date Modified: 2007-01-02

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