Box H – Other Income (RRSP or RRIF)

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Trusteed RRSP

Enter in box H of the RL-2 slip (see courtesy translation RL-2-T) the total of all other amounts that the annuitant of a trusteed registered retirement savings plan (RRSP) must include in his or her income when filing his or her income tax return, including:

  • the fair market value (FMV) of the property as at the time the trust started, during the year, to use the property or to allow the property to be used as security for a loan;
  • the amount corresponding to the difference between the FMV of the property acquired or disposed of during the year and its consideration, where the trust:
    • acquired the property for a consideration greater than the property's FMV at the time of acquisition,
    • disposed of the property for no consideration or for a consideration less than the property's FMV at the time of disposition.

Trusteed RRIF

Enter the total of all other amounts that the annuitant of a trusteed registered retirement income fund (RRIF) must include in his or her income when filing his or her income tax return, including the following:

  • the FMV of the property as at the time the trust started, during the year, to use the property or to allow the property to be used as security for a loan;
  • the amount corresponding to the difference between the FMV of the property acquired or disposed of during the year and its consideration, where the trust:
    • acquired the property for a consideration greater than the property's FMV at the time of acquisition,
    • disposed of the property for no consideration or for a consideration less than the property's FMV at the time of disposition.

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