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 years old, 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).

Your RRSP deduction limit for 2011 is based on your earned income for 2010 (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 2010 (or before), so your RRSP deduction limit for 2011 shows as zero. You can file your tax return for 2010 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 2011 return (or a future return) up to your deduction limit. Be sure to show your contributions on Schedule 7 when you file your 2011 return so the funds will be available for 2011 or to carry forward for future years. Include your contribution receipt with your 2011 return.