,canada ,cu/oms #a & ,rev5ue ,ag5cy ,9=m,n ,circul> ,subject3 ,regi/]$ ,retire;t ,sav+s ,plans ,numb]3 #gb-bb;,r#i ,date3 ,june #ag1 #aiif ,? circul> c.els & replaces ,9=m,n ,circul> #gb-bb;,r#h dat$ ,m>* #ah1 #aiia4 #a4 ,? circul> 9t]prets c]ta9 provi.ns (! ,9come ,tax ,act 7! ,act7 t apply 6regi/]$ retire;t sav+s plans 7,,rrsp's7 & \tl9es ! ,de"p;t's rules = -panies t issue ,,rrsp's4 ,a4i;nal 9=m,n is availa# 9 ! public,ns li/$ 9 p>agraph #dd 2l4 #b4 ,? circul> has five "ps3 ,"p ;,i--,approval 7p>agraphs #c-bj7 ,"p ,,ii--,regi/r,n 7p>agraphs #ba-bg7 #a #gb-bb;,r#i a#a ,"p ,,iii--,annuities 7p>agraphs #bh-cb7 ,"p ,,iv--,receipts 7p>agraphs #cc-dj7 ,"p ;,v--,g5]al 7p>agraphs #da-de7 ,"p ;,i--,approval ,au?or;y--,sec;n #adf (! ,9come ,tax ,act #c4 ,! foll[+ c issue ,,rrsp's3 7a7 -panies t >e lic5s$ 6c>ry on an annuities busi;s 9 ,canada 7e4g41 9sur.e -panies72 7b7 ,canadian tru/ -panies2 7c7 corpor,ns t h be5 approv$ 0! ,gov]nor 9 ,c\ncil 6sell 9ve/;t 3tracts = ,,rrsp's2 & 7d7 a deposit>y def9$ 9 sec;n #adf (! ,act z3 7;i7 a memb] or a p]son eligi# 62come a memb] (! ,canadian ,pay;ts ,associ,n2 or #b #gb-bb;,r#i b#a 7;ii7 a cr$it union t is a %>ehold] or memb] (a c5tral corporate body = purposes (! ,canadian ,pay;ts ,associ,n ,act4 ,? circul> provides -;ts directly 6y1 ! issu] (a retire;t sav+ plan 7,,rsp71 3c]n+ ! adm9i/r,n (! plan4 #d4 ,! t]m 8annuitant0 z us$ 9 ? circul> is def9$ 9 subsec;n #adf7#a7 (! ,act4 ,! annuitant is ! 9dividual = :om ! ,,rsp provides ! retire;t 9come4 ,if ! annuitant dies af ! plan has matur$1 ! annuitant's sp\se may 2come ! annuitant4 ,we h 6approve an ,,rsp specim5 plan 2f any 3tracts c 2 regi/]$ & sold "u t plan4 ,3tribu;ns c only 2 deduct$ 9 respect ( regi/]$ plans4 ,"!=e1 an ,,rsp %d n 2 sold until we h giv5 approval4 #e4 ,! foll[+ docu;ts make up a specim5 plan4 #c #gb-bb;,r#i c#a 7a7 ,= an ,,rsp issu$ 0a -pany describ$ 9 #c7a7 abv ! foll[+ docu;ts >e requir$3 7;i7 a copy (! -plete 3tract 7policy1 applic,n =m1 s*$ules1 & any rid]s or lock+-in a45da72 7;ii7 a copy (! 5dorse;t ne$$ 6qualify ! 3tract = regi/r,n z an ,,rrsp1 un.s ! 3tract xf is a self-3ta9$ ,,rsp2 & 7;iii7 a copy (! annuitant's applic,n =m reque/+ t ! 3tract 2 regi/]$ z an ,,rrsp1 if n 3ta9$ 9 ! policy applic,n or ,,rsp 5dorse;t4 7b7 ,= an ,,rsp issu$ 0o!r ?an an 9sur.e -pany ! foll[+ docu;ts >e requir$3 7;i7 a copy (! decl>,n ( tru/ or text (! >range;t1 & any applica# lock+-in a45da2 7;ii7 a copy (! applic,n =m2 & #d #gb-bb;,r#i d#a 7;iii7 if reque/$1 3firm,n f ! ,canadian ,pay;ts ,associ,n (! deposit>y's /atus z ref]r$ 6abv 9 #c7d77;i74 ,plan text #f4 ,! ,,rsp m/ .n provide = any (! foll[+3 7a7 ,! ,,rsp _c provide =! pay;t ( any b5efit .2f matur;y except3 7;i7 a refund ( premiums 9 a lump sum2 & --------------------------------------#b 7;ii7 a pay;t 6! annuitant4 7b7 ,! ,,rsp _c provide =! pay;t ( any b5efit .af matur;y except3 7;i7 retire;t 9come 6! annuitant2 7;ii7 full or "pial -mut,n ( retire;t 9come "u ! plan 6! annuitant2 & 7;iii7 -mut,n ref]r$ 6in #g7c7 2l4 #e #gb-bb;,r#i a#b 7c7 ,! ,,rsp _c provide =a pay;t 6! annuitant (a retire;t 9come except by3 7;i7 equal annual or m frequ5t p]iodic pay;ts until "! is a pay;t 9 full or "pial -mut,n (! retire;t 9come2 & 7;ii7 :5 ! -mut,n is "pial1 equal annual or m frequ5t p]iodic pay;ts afws4 7d7 ,! ,,rsp _c provide = p]iodic pay;ts 9 a ye> "u an annu;y af ! d1? (! f/ annuitant t total m ?an ! pay;ts "u ! annu;y 9 a ye> 2f ! d1?4 7e7 ,! ,,rsp _c provide =! pay;t ( any premium af matur;y4 #g4 ,! ,,rsp .m/ provide =! foll[+3 7a7 matur;y no lat] ?an ! 5d (! ye> 9 : ! annuitant r1*es #fi ye>s ( age 7see ,note72 7b7 pay;t ( an am.t 6a taxpay] 6reduce ! am.t ( tax ! taxpay] wd o!rwise h 6pay 2c ( ov]-3tribu;ns 0! taxpay]2 & #f #gb-bb;,r#i b#b 7c7 ! -mut,n ( ea* annu;y paya# t wd o!rwise 2come paya# 6a p]son o!r ?an an annuitant "u ! plan4 ,note ,! ,m>* #aiif f$]al budget ann\nc$ ! propos$ *ange 9 ! matur,n limit f age #ga 6#fi4 ,no retire;t sav+s plan w 2 regi/]$ af #aiif un.s x -plies )! revis$ require;ts4 ,= m details1 or = 9=m,n reg>d+ ! budget's impact on exi/+ plans1 y c 3tact ! ,regi/]$ ,plans ,divi.n at ! a4ress 9 #aa 2l4 ,y c al call 7#fac7 #ied-jdai 7,5gli%7 or 7#fac7 #ied-jicj 7,fr5*74 #h4 ,! ,,rsp .m/ 9clude provi.ns t d ! foll[+3 7a7 ,! annuitant or a p]son ) :om ! annuitant 0 n d1l+ at >m's l5g? _c rcv an advantage t is 3di;nal on ! exi/;e (! plan1 o!r ?an3 7;i7 a b5efit2 #g #gb-bb;,r#i c#b 7;ii7 am.ts 9clud$ 9 a dec1s$ annuitant's 9come or 9clud$ 9 ! 9come ( an ,,rrsp tru/ = ye>s t ! tru/ has lo/ xs exempt /atus due 6! d1? (! la/ annuitant2 7;iii7 ! pay;t or alloc,n ( any am.t 6! plan 0! issu]2 7;iv7 an advantage f life 9sur.e 9 e6ect on ,decemb] #ca1 #aiha2 or 7;v7 an advantage obta9$ f adm9i/rative or 9ve/;t s]vices provid$ =! plan4 7b7 ,! ,,rsp m/ prohibit all or any "p (! retire;t 9come f 2+ assign$4 7c7 ,=a deposit>y1 ! ,,rsp m/ cle>ly /ate t3 7;i7 ! deposit>y _c use ! prop]ty held "u ! plan 6(fset any debt or oblig,n [+ 6! deposit>y2 & 7;ii7 ! prop]ty held "u ! plan _c 2 pl$g$1 assign$1 or 9 any way ali5at$ z secur;y =a loan or = any purpose o!r ?an 6provide ! #h #gb-bb;,r#i d#b annuitant )a retire;t 9come />t+ at matur;y4 ,": an advantage1 = example a gift1 t is prohibit$ "u p>agraph #h7a7 abv1 is ext5d$ 6an ,,rrsp annuitant1 y may 2 assess$ a p5alty "u subsec;n #adf7#ac.a7 (! ,act4 ,= m 9=m,n on ! applic,n ( subsec;n #adf7#ac.a7 pl1se ref] 6,,it-#dae ,deregi/r,n ( ,regi/]$ ,retire;t ,sav+s ,plans4 ,note ,! t]ms (! ,,rsp c 2 m re/rictive ?an ^? requir$ 0! ,act 7e4g41 a4i;nal re/ric;ns on ! matur;y date1 )drawals 2f matur;y1 or -mut,n71 z l;g z ! re/ric;ns >e cle>ly /at$ 9 ! plan text4 ,applic,n =m #i4 ,a specim5 plan 3si/s ( an applic,n =m &! specim5 text4 ,! applic,n =m has 6reque/ ! foll[+ 9=m,n3 #i #gb-bb;,r#i e#b 7a7 ! annuitant's "n1 a4ress1 social 9sur.e numb]1 & date ( bir?2 7b7 ! 3tributor's "n & social 9sur.e numb]1 if o!r ?an ! annuitant2 7c7 ! annuitant's signature 7! 3tributor :o is n ! annuitant does n sign ! applic,n =m72 7d7 ! 3tract numb] 7a3.t1 c]tificate or id5tify+ numb]72 7e7 ! issu]'s "n2 7f7 ! signature ( an au?oriz$ (fic] (! issu] a3ept+ ! applic,n4 --------------------------------------#c ,! applic,n =m has 69clude a clause 9 : ! annuitant reque/s ! issu] 6apply = regi/r,n (! plan z an ,,rrsp "u sec;n #adf (! ,act4 ,if ! specim5 plan is =a "picul> employ]1 associ,n1 or o!r organiz,n1 ! applic,n =m has 69clude a clause 9 : ! annuitant au?orizes ! applica# organiz,n 6act z ! annuitant's ag5t4 #aj #gb-bb;,r#i a#c #aj4 ,d n use ! ^w 8regi/]$0 or ! full acronym ,,rrsp :5 ref]r+ 6! "n (! plan 9 ! applic,n =m or specim5 docu;ts4 ,? is 2c only ! 9dividual >range;ts issu$ 9 ! approv$ =m >e regi/]$1 & n ! specim5 xf4 7,see ,"p ,,ii1 ,regi/r,n47 #aa4 ,submit yr draft (! propos$ ,,rsp to3 ,regi/]$ ,plans ,divi.n ,rev5ue ,canada #gjj ,9du/rial ,av5ue ,ottawa ,,on ,k#a;,a #j;,l#h ,gr\p ,,rsp's #ab4 ,an associ,n1 employ]1 or o!r organiz,n c sponsor a gr\p ,,rsp4 ,a gr\p ,,rsp is ess5ti,y a collec;n ( 9dividual ,,rrsp's =! employees or memb]s (! applica# organiz,n4 ,9dividuals 2l;g+ 6! organiz,n or _! sp\ses >e eligi# 6"picipate4 ,! organiz,n c act z ag5t =! #aa #gb-bb;,r#i b#c annuitant = c]ta9 purposes1 s* z rcvg 3tribu;ns 6! ,,rsp4 ,if applica#1 ! text (! ,,rsp 3tract & xs applic,n =m %d cle>ly %[ t ! annuitant has au?oriz$ ! organiz,n 6act z 8 or h] ag5t &= :at purpose4 #ac4 ,:5 ! organiz,n acts z ag5t =! annuitant ! plan has 6/ate t ! ultimate responsibil;y =! adm9i/r,n ( ea* plan rema9s ) y1 z issu]4 ,y h 6d1l directly )! ,de"p;t 3c]n+ all ,,rsp matt]s & report+ require;ts un.s we h yr writt5 au?oriz,n 6d1l ) ano!r p]son4 ,! organiz,n may n make *anges 6! approv$ specim5 plan4 ,ag5cy agree;t #ad4 ,y may h an agree;t ) an ag5t1 s* z an 9ve/;t brok]1 t all[s ! ag5t 6provide y ) c]ta9 adm9i/rative & 9ve/;t func;ns4 ,x is n nec 6submit ! ag5cy agree;t )! specim5 plan4 ,if y appo9t ! ag5t z cu/odian (! #ab #gb-bb;,r#i c#c securities1 &! securities >e regi/]$ 9 ! ag5t's "n1 !n ! ag5cy agree;t1 ! id5t;y (! tru/ee1 &! 3tract or id5tific,n numb] (! ,,rrsp t gov]ns ! tru/ %d 2 cle>ly 4clos$ 9 ! secur;y regi/r,n =m4 #ae4 ,! specim5 plan m/ 3ta9 a clause /at+ t ! ultimate responsibil;y =! adm9i/r,n ( ea* plan rema9s ) y1 z issu]4 ,! ag5t _c make *anges 6! approv$ specim5 plan4 ,lock$-in ,,rrsp's #af4 ,z issu]1 y may set up an ,,rsp specific,y = lock$-in regi/]$ p5.n plan funds4 ,if a lock+-in a45dum or supple;t>y agree;t is us$ tgr ) an exi/+ specim5 plan1 sep>ate a3.ts h 6be kept =! lock$-in & non-lock$-in por;ns4 #ac ,notific,n ( a3ept.e d#c #ag4 ,we w notify y :5 ! ,,rsp c 2 a3ept$ = regi/r,n z an ,,rrsp1 & w reque/ a f9al pr9t$ copy (! docu;ts t 3/itute ! specim5 plan4 ,am5d;ts or revi.ns #ah4 ,we %d approve all am5d;ts or revi.ns 6! specim5 plan 2f ! am5d;ts >e put 96e6ect4 ,yr submis.n 6u %d id5tify ! nature ( ea* *ange4 ,if y am5d ! specim5 plan 6a3ommodate ! transf] ( lock$-in regi/]$ p5.n plan funds1 y h 69clude a copy (! lock+-in a45dum or supple;t>y agree;t4 ,*ange ( issu] #ai4 ,! t]ms ( yr specim5 plan may all[ y 6resign z ! issu] & appo9t a su3essor issu]4 ,? is g5],y 3sid]$ 6be an am5d;t 6! specim5 plan4 #ad #gb-bb;,r#i e#c ,6process ! *ange1 we ne$ a lr tell+ u t ! issu] has *ang$1 & giv+ ! e6ective date (! *ange4 ,we al ne$ 3firm,n f y or f ! su3essor issu] t ea* annuitant :o has a 3tract 3=m+ 6! specim5 plan has be5 9=m$ (! *ange4 ,! su3essor issu] %d s5d any am5d;ts 6! specim5 plan result+ f ! *ange 6u = approval at ! a4ress 9 #aa abv4 ,t]m9,n (! 9active specim5 plan #bj4 ,y %d advise u :5 y >e no l;g] sell+ 9dividual plans "u ! specim5 plan4 ,al notify u :5 "! >e no l;g] any \t/&+ 9dividual plans t 3=m 6! specim5 plan s t we c close \r files4 #ae ,"p ,,ii--,regi/r,n f#c #ba4 ,! a4ress 6regi/] ,,rsp's is3 ,regi/]$ ,plans ,divi.n ,rev5ue ,canada #gjj ,9du/rial ,av5ue ,ottawa ,,on ,k#a;,a #j;,l#h #bb4 ,6regi/] ,,rsp's = new annuitants1 y h to3 7a7 provide u )a li/ (! plans & 9clude3 7;i7 ! "n1 a4ress1 & social 9sur.e numb] ( ea* annuitant2 & --------------------------------------#d 7;ii7 3tract numb]s y h assign$ = ea* >range;t 73tract1 a3.t1 c]tificate1 or id5tify+ numb]72 & 7b7 id5tify3 7;i7 ! "n (! specim5 plan &! numb] assign$ 0u 6! specim5 plan2 & 7;ii7 ! cal5d> ye> or ! p]iod1 s* z ! f/ #fj "ds (! cal5d> ye>1 9 : ! plans li/$ 7 set up4 #bc4 ,y c submit li/s on a qu>t]ly or o!r basis1 b n lat] ?an #fj "ds #af #gb-bb;,r#i a#d af ! 5d (! cal5d> ye> = : y want ! plans 6be regi/]$4 ,9clude ) ea* li/ a sep>ate ,=m ,t#eej1 ,applic,n = ,regi/r,n ( ,retire;t ,sav+s ,plans or cov]+ lr = ea* specim5 plan )! signature ( an au?oriz$ (fic] (! issu] :o3 7a7 a6irms t3 7;i7 ! annuitants (! plans li/$ h reque/$ regi/r,n ( _! plans2 7;ii7 ! 3tracts or >range;ts li/$ -ply )! provi.ns ( sec;n #adf (! ,act2 & 7;iii7 ! plans 3=m 9 all respects )! specim5 plan approv$ 0u & id5tifi$ on ! li/2 & 7b7 /ates3 7;i7 ! numb] ( 3tracts or >range;ts li/$ = ea* specim5 plan1 9clud+ ! assign$ numb]2 & 7;ii7 ! numb] ( pages (! li/4 #ag #gb-bb;,r#i b#d ,pl1se d n submit li/s z an atta*;t 6,=m ,t#c;,r-;,g1 ,regi/]$ ,retire;t ,sav+s ,plan ,gr\p ,9=m,n ,return4 #bd4 ,ea* plan c 2 regi/]$ only once4 ,use a sep>ate notice = correc;ns s* z "ns or social 9sur.e numb]s4 #be4 ,y _c li/ a plan = regi/r,n until y rcv a 3tribu;n1 z ! plan doesn't exi/ until ! pay;t is rcvd4 ,lock$-in regi/]$ p5.n funds #bf4 ,= all jurisdic;ns 9 ,canada t h p5.n legisl,n1 ! t]m lock+-in g5],y m1ns t b5efits _c 2 ca%$ \ ei 2f or af matur;y4 ,transf] 6a regi/]$ retire;t 9come fund may g5],y 2 made if x is a lock$-in fund4 ,:5 a lock$-in ,,rrsp matures1 ! total value (! plan m/ 2 us$ 6pur*ase a life annu;y 3tract4 #bg4 ,! f$]al ,p5.n ,b5efits ,/&>ds ,act1 #aihe 7,,pbsa7 or ! equival5t prov9cial law all[s ! transf] ( lock$- in regi/]$ p5.ns 6an ,,rrsp #ah #gb-bb;,r#i c#d provid$ ! ,,rrsp meets ! f$]al or prov9cial ,,rrsp 3di;ns = lock$-in p5.n funds4 ,! ,,pbsa gov]ns ! ,nor?we/ ,t]ritories & ,yukon1 z well z f$],y regulat$ 9du/ries4 ,"p ,,iii--,annuities ,retire;t 9come #bh4 ,g5],y1 ! ,act def9es retire;t 9come 9 subsec;n #adf7#a7 69clude a life annu;y ) or )\t a gu>ante$ t]m1 or a fix$-t]m annu;y t provides b5efits up 6& 9clud+ ! age ( #ij4 ,! gu>ante$ t]m =a life annu;y _c 2 m ?an #ij m9us3 7a7 ! annuitant's age 9 :ole ye>s at ! matur;y (! plan2 or 7b7 if ! annuitant's sp\se is "y] ?an ! annuitant &! annuitant s elects1 ! sp\se's age 9 :ole ye>s at ! matur;y (! plan4 #ai ,notice ( pur*ase ( annu;y d#d #bi4 ,:5 y1 z ! issu]1 >range =! pur*ase ( an annu;y )! ,,rrsp funds1 y %d -plete ,=m ,t#bjcg1 ,notice ( ,pur*ase ( ,annu;y ) ,8,plan0' ,funds1 & give a copy 6! issu] (! annu;y4 ,:5 y directly provide ! annu;y1 h["e1 ,=m ,t#bjcg is n nec4 #cj4 ,6f9d \ :at =ms an annuitant %d use :5 directly transf]r+ 6or f an ,,rrsp or :5 pur*as+ an annu;y1 pl1se ref] 6,9=m,n ,circul> #gi-h1 ,=ms ,6,use ,6,directly ,transf] ,funds ,6,or ,2t ,plans1 ,or ,6,pur*ase ,an ,annu;y1 z well z ! late/ v].n (! ,,rrsp & ,o!r ,regi/]$ ,plans ,= ,retire;t guide4 #ca4 ,! -mut$ ,,rrsp annu;y c 2 us$ 6pur*ase ano!r life annu;y =! annuitant4 ,! annu;y c 2 =! life (! annuitant 7or ! lives jo9tly (! annuitant &! annuitant's sp\se71 ) or )\t a gu>ante$ t]m1 or x c 2 a fix$- t]m annu;y provid+ b5efits up 6& 9clud+ ! age ( #ij4 ,! gu>ante$ #bj #gb-bb;,r#i e#d t]m 9 ye>s =a life annu;y _c 2 m ?an #ij m9us3 7a7 ! annuitant's age at ! "t (! acquisi;n2 or 7b7 ! age (! annuitant's sp\se at ! "t ( acquisi;n4 #cb4 ,a tru/ gov]n$ 0an ,,rrsp or ano!r au?oriz$ 5t;y c acquire an annu;y 3tract 7z describ$ 0! def9i;n 8retire;t 9come0 9 subsec;n #adf7#a7 (! ,act7 prior 6! date ( matur;y (! ,,rrsp & def] ! -m;e;t (! pay;ts until ! plan's matur;y date4 ,we 3sid] ! def]r$ life annu;y 3tract 6be an 9ve/;t (! ,,rrsp funds & n a me?od ( provid+ an imm retire;t 9come4 ,! annu;y 3tract has 6be [n$ 0! tru/ or o!r 5t;y4 --------------------------------------#e ,"p ,,iv--,receipts #cc4 ,ea* ye> y %d issue a receipt 6! annuitant = 3tribu;ns made 0! annuitant1 or = prop]ty rcvd z a #ba #gb-bb;,r#i a#e result (a transf] (a -mut$ ,,rrsp annu;y4 ,if ! annuitant's sp\se 3tribut$ 6! plan1 y %d 9/1d give ! receipt 6! sp\se4 ,! receipt _c 2 m ?an eie numb]$ s]i,y &a copy is kept at ! issu]'s h1d (fice72 7c7 ! 3tract or >range;t numb]2 7d7 ! "n1 a4ress1 & social 9sur.e numb] (! annuitant2 7e7 ! "n & social 9sur.e numb] (! 3tributor if o!r ?an ! annuitant2 7f7 ! total am.t ( premiums pd2 7g7 ! dates ( pay;t ( premiums 7! receipt may %[ ! am.t rcvd 9 ! #bb #gb-bb;,r#i b#e 9itial #fj "ds (! ye> &! am.t rcvd dur+ ! rema9d] (! ye>72 & 7h7 :e!r ! 3tribu;ns 7premiums7 7 9 :ole or 9 "p 9 k9d1 us+ ! foll[+ text3 ,3tribu;ns 7 9 :ole or 9 "p 9 k9d4 ,77' 7*eck7 ,y %d advise ! annuitant 6submit an explan,n ( any 3tribu;n 9 k9d ) 8 or h] 9come tax return4 #cd4 ,y may issue a receipt = ea* premium pay;t or = m ?an "o pay;t4 ,y may issue receipts = m ?an "o pay;t twice a ye>4 ,! f/ receipt is = pay;ts made 9 ! 9itial #fj "ds (! cal5d> ye>1 &! second receipt is = pay;ts made 9 ! bal.e (! cal5d> ye>4 #ce4 ,if y only issue "o receipt =a fiscal p]iod 5d+ #fj "ds af ! 5d (a cal5d> ye>1 ! receipt %d id5tify ! total pay;ts y rcvd prior 6,janu>y #a1 &! total pay;ts rcvd 9 ! #fj-"d p]iod on or af ,janu>y #a4 ,if only a "p (a premium pay;t is = an ,,rrsp1 ! #bc #gb-bb;,r#i c#e receipt %d 9dicate ! am.t t qualifies z an ,,rrsp 3tribu;n = 9come tax purposes4 ,a duplicate receipt %d 2 cle>ly id5tifi$ z a copy =! annuitant's records4 ,9/ant receipts #cf4 ,an 9/ant receipt is "o : is provid$ 6! 3tributor at ! "t ! 3tribu;n is made4 ,all 5quiries & matt]s 3c]n+ 9/ant receipts %d 2 direct$ to3 ,t#a ,programs ,divi.n ,rev5ue ,canada ,ottawa ,,on ,k#a;,a #j;,l#h ,y c issue 9/ant receipts = premiums z l;g z ! receipts >e n issu$ = any rollov] or direct transf] ( prop]ty4 ,! 9/ant receipts %d 3ta9 ! same 9=m,n reque/$ 9 #cc abv1 & %d 2 typewritt51 produc$ on a *eque pr9t]1 or #bd #gb-bb;,r#i d#e -put]-g5]at$4 ,we recomm5d s5d+ a draft (! receipt specim5 6! ,t#a ,programs ,divi.n4 #cg4 ,y c issue 9/ant receipts )\t a 3tract numb]1 b y %d give ! annuitant ! 3tract numb] at a lat] date4 ,issue duplicate & am5d$ receipts )a 3tract numb] z well z a ref];e 6! orig9al receipt numb]4 #ch4 ,pl1se cle>ly 9dicate on ! receipt if ! 3tributor's sp\se is ! annuitant4 #ci4 ,y %d retrieve an 9/ant receipt if x 0 issu$ 9 ]ror1 or if ! receipt 2came 9valid due 6a /op pay;t or a non-su6ici5t funds 7,,nsf7 *eque4 ,if all copies ( an 9valid receipt >e n return$1 we ask t y 9=m u z foll[s 9clud+ ! annuitant's "n1 social 9sur.e numb]1 &! receipt numb]3 7a7 = 3tributors s]v$ 0! ,ottawa1 ,toronto1 ,mississauga1 ,sc>bor\<1 or ,nor? ,york tax s]vices (fices1 #be #gb-bb;,r#i e#e 9=m ! ,assi/ant ,director ( ,cli5t ,assi/.e at ! appropriate (fice2 7b7 ,= all o!rs1 9=m ! ,assi/ant ,director ( ,5quiries & ,adju/;ts at ! tax,n c5tre t s]ves ! annuitant4 #dj4 ,if y _c a3.t = any unissu$ 9/ant receipts1 y h 6provide ! ,t#a ,programs ,divi.n ) any miss+ receipt numb]s4 ,"p ;,v--,g5]al #da4 ,a taxpay] :o 3tributes 6an ,,rrsp any "t dur+ ! ye> or no lat] ?an #fj "ds af ! 5d (! ye> is eligi# 6deduct ,,rrsp 3tribu;ns f 9come1 z l;g z ! taxpay] or ! taxpay]'s sp\se is ! annuitant4 ,! taxpay] c deduct all or "p (! 3tribu;ns 7o!r ?an c]ta9 rollov]s & o!r exempt$ am.ts7 made no lat] ?an #fj "ds af ! 5d (! ye> f 8 or h] 9come = t ye>4 ,^! deduc;ns >e subject 6! limit,ns 9 ! ,act4 #bf #gb-bb;,r#i #f #db4 ,a tru/ gov]n$ at any "t 9 ! ye> 0an ,,rrsp has 6file an 9come tax return4 #dc4 ,= detail$ 9=m,n on report+ & deduc;n require;ts1 tax,n (a tru/1 & =eign prop]ty issues1 pl1se ref] 6! foll[+ public,ns3 ,t#d;,,rsp & ,t#d;,,rif ,guide1 ,,it-#cbj1 ,regi/]$ ,retire;t ,sav+s ,plans--,qualifi$ ,9ve/;ts1 & ,,it-#dab1 ,=eign ,prop]ty ( ,regi/]$ ,plans4 #dd4 ,! foll[+ public,ns h ,,rrsp 9=m,n4 ,!y >e availa# at any ,rev5ue ,canada tax s]vices (fice3 ,,rrsp & o!r ,regi/]$ ,plans = ,retire;t ,guide ,t#d;,,rsp & ,t#d;,,rif ,guide ,,it-#abd ,3tribu;ns 6,regi/]$ ,retire;t ,sav+s ,plans ,,it-#cjg ,sp\sal ,regi/]$ ,retire;t ,sav+s ,plans #bg #gb-bb;,r#i a#f ,,it-#cbj ,regi/]$ ,retire;t ,sav+s ,plans--,qualifi$ ,9ve/;ts ,,it-#djh ,life ,9sur.e ,policies z ,9ve/;ts ( ,regi/]$ ,retire;t ,sav+s ,plans & ,def]r$ ,pr(it ,%>+ ,plans ,,it-#dab ,=eign ,prop]ty ( ,regi/]$ ,plans ,,it-#dae ,deregi/r,n ( ,regi/]$ ,retire;t ,sav+s ,plans ,,it-#ejj ,regi/]$ ,retire;t ,sav+s ,plans 7matur+ af ,june #bi1 #aigh7 --,d1? ( ,annuitant af ,june #bi1 #aigh ,,ic #gd-a ,=m ,t#bjcg1 ,notice ( ,pur*ase ( ,annu;y ) 8,plan0 ,funds ,,ic #gf-ab ,applica# ,rate ( ,"p ,,xiii ,tax on ,am.ts ,pd or ,cr$it$ 6,p]sons 9 ,tr1ty ,c.tries ,,ic #gg-af ,non-,resid5t ,9come ,tax ,,ic #gh-ad ,guidel9es = ,tru/ ,-panies & ,o!r ,p]sons ,responsi# = fil+ ,t#c;,r-,,ind1 ,t#c;,r-;,g1 ,t#c;,,rif-,,ind1 ,t#c;,,rif-;,g1 ,t#c;,h-,,ind1 ,t#c;,h-;,g1 #bh #gb-bb;,r#i b#f ,t#c;,d1 ,t#c;,p1 ,t#c;,s1 ,t#c;,,ri & ,t#c;,f ,returns ,,ic #gi-h ,=ms 6be ,us$ = ,direct ,transf] ( ,funds 6or ,2t ,plans or =! ,pur*ase ( an ,annu;y ,p]sonal 9=m,n #de4 ,9=m,n t we obta9 = tax,n purposes is /rictly 3fid5tial4 ,only ! taxpay] or a p]son ! taxpay] or ! law au?orizes has a3ess 6? 9=m,n4 ,! ,privacy ,act &! ,a3ess 6,9=m,n ,act re9=ce ? protec;n4 #bi