Line 12900 - Registered retirement savings plan (RRSP) income

See the back of your T4RSP slip and the retirement income summary table on page 32 to find out how to report the amount.

Regardless of your age, if you received income upon the death of your spouse or common-law partner, as shown on a T4RSP slip, report it on line 12900 of your return even if the amount was transferred to an RRSP, a pooled registered pension plan (PRPP), a specified pension plan (SPP), a registered retirement income fund (RRIF), or an annuity. You may be able to claim a deduction. For more information, see Guide RC4177, Death of an RRSP Annuitant.

RRSPs for spouse or common-law partner

Your spouse or common-law partner may have to report some or all of the RRSP income from boxes 20, 22, and 26 of your T4RSP slips if they contributed to any of your RRSPs in 2020, 2021, or 2022. If so, your T4RSP slips should show yes ticked in box 24 and your spouse's or common-law partner's social insurance number should appear in box 36.

Complete Form T2205, Amounts from a Spousal or Common-law Partner RRSP, RRIF, or SPP to Include in Income, to calculate the amount that you and your spouse or common-law partner must report on line 12900 of your returns.

For more information, see Guide T4040, RRSPs and Other Registered Plans for Retirement.

Repayments under the Home Buyers' Plan (HBP) and the Lifelong Learning Plan (LLP)

If you withdrew funds from your RRSP under the HBP or the LLP in previous years, you may have to make a repayment to your RRSP, PRPP or SPP for 2022. If you are making a repayment, complete Schedule 7.

If you repay less than the minimum amount for the year, you have to report the difference on line 12900 of your return. For more information, see Part B of Schedule 7.

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required): Line 12900 - RRSP income

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