Box C – RRSP

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Withdrawal from an unmatured RRSP

Enter in box C of the RL-2 slip (see courtesy translation RL-2-T) the amount of any full or partial withdrawals from an unmatured registered retirement savings plan (RRSP), other than:

  • an amount that constitutes refunds of unused RRSP contributions reported in box F;
  • an amount paid under the Lifelong Learning Plan (LLP) reported in box L;
  • the amount paid under the Home Buyers' Plan (HBP) reported in box O;
  • the value of property transferred directly to any of the following:
    • another RRSP in the name of the annuitant,
    • a registered pension plan (RPP) in the name of the annuitant,
    • a pooled registered pension plan (PRPP) in the name of the annuitant,
    • a voluntary retirement savings plan (VRSP) in the name of the annuitant,
    • a registered retirement income fund (RRIF) in the name of the annuitant;
  • the value of property transferred directly to another RRSP or to a RRIF in the name of the annuitant's spouse or former spouse. In the case of a former spouse, the following conditions must be 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.

Commutation of an annuity from a matured RRSP

Enter in box C of the RL-2 slip any amount paid following the full or partial commutation of an annuity from a matured RRSP.

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