Deduction for a Refund of Unused RRSP or PRPP/VRSP Contributions
You can claim this deduction if, on line 154 of your income tax return, you entered the amount of a refund you received for unused contributions you made to your RRSP or to a spousal RRSP in past years.
The amount of the deduction you claim must be the same as the amount you enter on line 232 of your federal return.
You can deduct the amounts that you were refunded for unused contributions that you made after 2012 to your PRPP/VRSP. Enter the amount deducted in that respect on line 232 of your federal income tax return for 2014.
In the federal return, the term “pooled registered pension plan (PRPP)” refers to both PRPPs and VRSPs.
For more information, see point 6 in the instructions for line 250 in the guide to the income tax return (TP-1.G-V).