Box D – RRSP, PRPP and VRSP Contributions
Do not include in box D of the RL-1 slip (see courtesy translation RL-1-T) the amounts withheld during the year as contributions to a registered retirement savings plan (RRSP), a pooled registered pension plan (PRPP) or a voluntary retirement savings plan (VRSP). The RRSP, PRPP or VRSP issuer must provide an official receipt to the employee so that the employee can claim a deduction for these amounts in his or her income tax return.
However, if you did not withhold an amount from an employee's remuneration, but paid an amount directly to the issuer of an RRSP of which the employee or his or her spouse is the annuitant, this amount is considered a taxable benefit and must be reported in boxes A and L. The plan issuer will provide the employee with an official receipt indicating the amount that may be claimed as a deduction in the employee's income tax return.
If you contributed to a PRPP or to a VRSP on behalf of an employee, this contribution does not constitute a taxable benefit for the employee.