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Published

Principal Changes Related to the RL-2 Slip

Pooled registered pension plan

A pooled registered pension plan (PRPP) administrator must file RL-2 slips (see courtesy translation RL-2-T) to report any amount paid (including amounts from which a source deduction was made) during the year to persons who were resident in Québec on December 31 of the year concerned, or who were resident in Québec immediately before ceasing to reside in Canada during the year concerned.

However, a PRPP administrator must not use an RL-2 slip to report

  • the total of the transferable payments of a PRPP made directly to
    • another PRPP, a registered pension plan (RPP), a registered retirement savings plan (RRSP), a registered retirement income fund (RRIF) or a deferred profit-sharing plan (DPSP) in the name of the annuitant or in the name of the annuitant's spouse,
    • a licensed annuities provider for the acquisition of a qualifying annuity;
  • the value of property transferred directly from a RRIF, an RRSP, an RPP or a DPSP to a PRPP in the name of the same annuitant.

For more information, contact us.

Additional information

The following changes were made to the additional information related to the RRIF:

  • Code B-1 was changed from "Amount exceeding the minimum amount" to "Payment from a RRIF exceeding the minimum amount"
  • Code B-2 was changed from "Excess amount transferred in whole or in part" to "Payment from a RRIF that was transferred"
  • Code B-3 was changed from "Designated benefit" to "Designated benefit exceeding the minimum amount"

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