Box I – Amount Giving Entitlement to a Deduction (RRSP or RRIF)

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Trusteed RRSP

If, during the year, the trust governed by the registered retirement savings plan (RRSP) disposed of a non-qualifying investment that was acquired before March 23, 2011, enter the lesser of the following amounts in box I of the RL-2 slip (see courtesy translation RL-2-T):

  • the amount included in the annuitant's income for the year the property was acquired;
  • the proceeds of disposition for the property.

If the trust governed by the RRSP used property as security for a loan or permitted such use and this use ended during the year, enter in box I the result of the following calculation:

  • the amount included in the annuitant's income because the trust used property or permitted the use of property as security for a loan;
  • minus the net loss sustained by the trust because it used property or permitted the use of property as security for a loan (do not take into account amounts paid by the trust as interest nor the variation of the property's fair market value [FMV]).

Trusteed RRIF

If, during the year, the trust governed by the registered retirement income fund (RRIF) disposed of a non-qualifying investment that was acquired before March 23, 2011, enter the lesser of the following amounts in box I:

  • the amount included in the annuitant's income for the year the property was acquired;
  • the proceeds of disposition for the property.

If the trust governed by the RRIF used property as security for a loan or permitted such use and this use ended during the year, enter in box I the result of the following calculation:

  • the amount included in the annuitant's income because the trust used property or permitted the use of property as security for a loan;
  • minus the net loss sustained by the trust because it used property or permitted the use of property as security for a loan (do not take into account amounts paid by the trust as interest nor the variation of the property's FMV).

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