Return of Excess Contributions or Refund of Excess Premiums

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Registered pension plan (RPP)

Do not report on the RL-2 slip the return of excess RPP contributions, provided that the contributor did not deduct the amount of the contributions when calculating his or her income for the year or for a preceding taxation year and either:

  • the contributions were made as a consequence of a reasonable error and you returned them no later than December 31 of the year following the year in which they were made; or
  • you returned the contributions to avoid the revocation of the plan's registration.

Advanced life deferred annuity (ALDA)

Do not report on the RL-2 slip the refund of excess premiums paid as part of the acquisition of an ALDA if:

  • the premiums were paid as a consequence of a reasonable error and you refunded them no later than December 31 of the year following the year in which they were paid; and
  • the refund of excess premiums is transferred directly to an RPP, a registered pooled 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.

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