Registered Retirement Savings Plans and
Registered Retirement Income Funds (RRSPs/RRIFs)

RRSP and RRIF - Requests for administrative relief relating to registration issues only

An issuer or carrier may find itself in a situation where it has to request administrative relief to work out a registration problem about a registered retirement savings plan (RRSP) or a registered retirement income fund (RRIF).

We need the following information to examine a request for administrative relief regarding a registration issue:

• a letter from the authorized issuer or carrier outlining the request;
• a letter of request signed by the annuitant of the plan and, if applicable, by the contributing spouse;
• the RSP or RIF specimen plan number we assigned;
• a copy of the original application form for the registration of the plan;
• if applicable, a copy of the amended application form;
• a copy of the T4RSP slip, Statement of RRSP Income, and the T4RIF slip, Statement of Income from a Registered Retirement Income Fund;
• the status of all tax receipts, T4RSP slips, and T4RIF slips issued for the plan;
• confirmation that funds were not transferred under any provisions of the Income Tax Act and deposited to this plan;
• confirmation that all funds have remained in this plan since it was set up;
• any other information or documents that are specific to the request; and
• the name of a contact person and that person's telephone number.

You can change certain registration information without our pre-approval. If you are requesting administrative relief for one of the nine cases described below, you do not need our pre-approval. However, you have to send us a list of those requests three times a year (April 30, August 31, and December 31) for our formal approval. For each request, include the following information:

• the specimen plan number;
• the date the original registration was submitted;
• the case number (Case no. 1 to no. 9);
• the RRSP or RRIF contract number;
• the name of the annuitant and the name of the contributor;
• their social insurance numbers; and
• their address.

You do not have to send supporting documents for these requests. Along with the list, send us a cover letter certifying that the requests are for cases that did not need our pre-approval and that you have the supporting documents required. The plan's issuer or carrier must keep the supporting documents required for these requests and make them available to us if we ask to see them.

Please note that we will monitor the authority passed on to issuers and carriers for these specific requests. For that reason, issuers and carriers must keep supporting documents available in case we ask to see them in the future.

Send your requests for administrative relief to:

Mail
Registered Plans Directorate
Canada Revenue Agency
Ottawa ON  K1A 0L5

Courier
Information Holdings Operation Section - Pensions
Registered Plans Directorate
Canada Revenue Agency
875 Heron Road, A-200
Ottawa ON  K1A 1A2

Hours of operation:
Monday to Friday 7:30 a.m. to 3:30 p.m. Couriers should go to the loading dock for delivery and signature.

Case no. 1 - Transfer of funds

• A new plan is established with funds directly transferred with Form T2033, Direct Transfer under paragraph 146(16)(a) or 146.3(2)(e), or an internal conversion of RRSPs has been completed.
• The application form for the registration of the new plan is incorrect. Form T2033 or the original registration form for the RRSP that was transferred shows how the plan should have been opened.
• The new plan has been registered incorrectly.

Documents required

• Certification from the issuer or carrier that a new plan was set up at the time of the transfer and that receipts for contributions made to the new plan after it was set up were issued correctly. If the receipts were issued incorrectly, all original copies of the incorrect receipts were returned to the issuer or carrier and were cancelled.
• Letter signed by the annuitant requesting a change to the application form and the registration list.

Case no. 2 - Registered incorrectly

• The application form was completed correctly.
• Receipts were issued correctly.
• The plan has been registered incorrectly.

Documents required

• Letter signed by the annuitant requesting a change to the registration list.

Case no. 3 - Receipts issued incorrectly

• The application form was completed correctly.
• Receipts were issued incorrectly but all original copies were returned to the issuer and were cancelled.
• The plan has been registered incorrectly.

Documents required

• Certification from the issuer that the receipts issued incorrectly were returned and were cancelled before April 30.
• Letter signed by the annuitant requesting a change to the registration list.

Case no. 4 - Application form is incorrect or incomplete

• The application form is incorrect or incomplete.
• Receipts were issued correctly and were used by the contributor.
• The plan has been registered incorrectly.

Documents required

• Certification from the issuer that even though the application form was incomplete or completed incorrectly, the receipts were issued according to the client's instructions and used by the contributor.
• Letter signed by the annuitant requesting a change to the application form and the registration list.

Case no. 5 - Error on the registration list

• The information on the registration list is incorrect, i.e. the name of the annuitant or contributor is spelled incorrectly or the social insurance number or the address is incorrect.

Documents required

• Letter signed by the annuitant requesting a change to the registration list.

Case no. 6 - Should have been set up as a spousal plan

• The plan was set up and registered according to the application form as a non-spousal plan.
• The annuitant claims that the spouse is the contributor and that the plan should have been set up and registered as a spousal plan.

Documents required

• Letter signed by the annuitant requesting that the annuitant's spouse be added as the contributor.
• Amended application form signed by the annuitant showing the spouse as the contributor.

Note: The request to amend the plan must be made within twelve months of setting up the plan.

Case no. 7 - Spousal RRSP - Paragraph 60 (j.1)

• A spousal RRSP was set up as a result of a transfer of retiring allowance under paragraph 60(j.1) of the Income Tax Act with the spouse of the recipient of the retiring allowance as the annuitant.
• The application form was completed with the recipient of the retiring allowance as the contributor and the recipient's spouse as the annuitant.

Documents required

• Documents showing that the retiring allowance belongs to the contributing spouse (e.g., T4A slip).
• Application form for a non-spousal plan signed by the recipient with the recipient of the retiring allowance as the annuitant.

Case no. 8 - Minimum amount out of a RRIF based on the wrong person's age

• The signed RRIF application form shows the minimum amount to be based on the annuitant's age.
• The first minimum amount paid under the RRIF was paid at the end of the calendar year.
• The annuitant of the RRIF claims that the minimum amount should be based on his or her spouse's age.
• The annuitant requests to retroactively register the RRIF with the minimum amount based on the annuitant's spouse's age in the previous calendar year (year the minimum amount was paid based on annuitant's age).

Notes

• Only applies to the first year the minimum amount is paid under a RRIF.
• The annuitant contacts the RRIF carrier and requests a change to the minimum amount within six months of the end of the calendar year.
• The minimum amount was paid at the end of the calendar year.
• It is not possible to transfer property from the original RRIF to a new RRIF before the end of the calendar year in which the minimum amount was paid.

Documents required

• Application form for the new RRIF signed by the annuitant showing the annuitant elected to base the minimum amount on his or her spouse's age.

Case no. 9 - Deceased individual

• The RRSP is set up with a deceased individual named as the annuitant. The plan should have been set up as a spousal plan with the surviving spouse named as the annuitant.
• The plan was registered according to the application form.
• Tax receipts were issued according to the application form.

Documents required

• Proof of death of the annuitant (e.g., copy of death certificate).
• Letter signed by the legal representative of the deceased individual requesting that the plan be registered in the name of the surviving spouse.
• Amended application form signed by the surviving spouse as the annuitant with the deceased spouse as the contributor.

Requests that cannot be categorized within these cases must be submitted individually with supporting documents for our pre-approval.

The Registered Plans Directorate will not grant administrative relief for the following requests:

Minimum amount under a RRIF  - Administrative relief requests that do not affect the registration of a RRIF but that affect the minimum amounts to be included in the annuitant's income should be forwarded to the taxpayer's local tax services office.

Registered but should have been non-registered - We will not cancel the registered status of an RRSP when the RRSP was registered according to a signed application form but the annuitant later claims that the plan should not have been registered. To settle this issue, the annuitant should consult the procedures on Form T3012A, Tax Deduction Waiver on Refund of Your Unused RRSP Contributions, or Form T746, Calculating Your Deduction for Unused RRSP Contributions.

Removal of spousal contributor on marriage breakdown - We will not grant administrative relief to remove a spousal contributor on marriage breakdown. However, the issuer or carrier may remove the spousal contributor designation on marriage breakdown when certain conditions are met. Please refer to question #1 of the FAQ, or call our general enquiry line at (613) 954-0419.

Splitting of funds in a spousal plan into spousal and non-spousal
plans  - We will not grant administrative relief if a spousal contribution or a transfer from a spousal plan is made to a non-spousal plan and if supporting documents verify this situation (e.g., application form, transfer request, additional contributions).

Change from a non-spousal to a spousal plan (change of annuitant) - We will not grant administrative relief if the non-spousal plan was registered according to a signed application form.