RL-1 Slip – Box D

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Enter in box D of the RL-1 slip (see courtesy translation RL-1-T) the total registered pension plan (RPP) contribution withheld during the year for current and past service.

For service before 1990, enter, in a blank box, “D-2” for a contributor or “D-3” for a non-contributor, followed by the amount of the contribution for service before 1990.

An employee is a contributor where one of the following conditions is met:

  • The contributions were made for service during a year in which the employee contributed to the same RPP.
  • The contributions were made for service during a year in which the employee contributed to another RPP, and the employee had not signed an agreement prior to March 28, 1988, for the payment of the contributions.

An employee is a non-contributor where one of the following conditions is met:

  • The contributions were made for service during a year in which the employee did not contribute to an RPP.
  • The contributions were made for service during a year in which the employee contributed to another RPP, and the contributions were made pursuant to an agreement signed before March 28, 1988.

Also enter in box D any interest considered to be a contribution to an RPP, such as:

  • interest paid to offset the actuarial loss sustained when past service contributions are paid in instalments; and
  • interest paid as carrying charges with respect to the instalments.

For information about the amounts to include in box D of the RL-1 slip, consult the following pages:

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