Registered Pension Plan (RPP) Deduction
You may claim a registered pension plan (RPP) deduction in your income tax return. This deduction corresponds to the total of the following amounts:
- contributions for current service and for past service after 1989;
- contributions made for service before 1990, if you were a non-contributor (amount entered in box D-3 of the RL-1 slip);
- contributions made for service before 1990, if you were a contributor (amount entered in box D-2 of the RL-1 slip);
- interest, if you pay contributions for past service in instalments;
- excess contributions that were not deducted with respect to past service.
The deduction is limited based on whether the contributions were paid for current service or were paid for past service (after 1989 or before 1990) and whether or not you contributed to an RPP.