Amount Transferred Directly to a Spouse or Former Spouse

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End of note

Do not report on the RL-2 slip any amount paid under a fund or plan (see Amounts Transferred Directly to Another Plan or Fund) that was transferred directly to a registered pension plan (RPP), a pooled registered pension plan (PRPP), a voluntary retirement savings plan (VRSP), a registered retirement savings plan (RRSP) or a registered retirement income fund (RRIF) in the name of the annuitant's spouse or former spouse if the following conditions are met:

  • The transfer was made under a decree, order or judgment of a competent tribunal (or under a written separation agreement) concerning the partition of property between the annuitant and the annuitant's spouse or former spouse in settlement of rights arising out of, or on the breakdown of, their conjugal relationship.
  • The annuitant and the annuitant's spouse or former spouse were separated at the time of the transfer (in the case of an amount transferred from an unmatured RRSP, a PRPP or a VRSP).

Also, if the conditions above are met, do not report on the RL-2 slip:

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