Form T3012A E – Fill Out and Use This PDF

Canada Customs	Agence des douanes
and Revenue Agency	et du revenu du Canada	TAX DEDUCTION WAIVER ON THE REFUND OF YOUR
		UNUSED RRSP CONTRIBUTIONS MADE IN
			(year)

”Use this form for contributions you made after 1990. Use a separate form for each registered retirement savings plan (RRSP) and for each year.

”On the line in the title of this form, enter the year you made the RRSP contributions.

”Complete parts 1 and 2 and submit this form to your tax centre, separately from your return. The tax centre will complete Part 3 and return the form to you. Complete Part 4 and submit it to your RRSP issuer. After the RRSP issuer has completed Part 5, attach copy 2 to your return for the year you or your spouse or common-law partner received the refund. Keep copy 3 for your records. For more information, see the back of copy 3 of this form.

Of the line 1 amount, I contributed $to the following RRSP. Of this amount, I designate $to be refunded.

I understand that the amounts I designate to be refunded from this RRSP and any other RRSPs cannot be more than the line 8 amount. I confirm that one or both of the following conditions apply to me:

”when I made the contributions, I expected to deduct them for the year that I contributed them, or the preceding year; or

”I did not make the contributions intending to withdraw them later and deduct an amount from my income for the withdrawal.

Contributor's address

Part 4 – Requesting the refund from the RRSP issuer

Of the total amount designated in Part 2, I (we) request a $		refund. I (we) understand that I (we) can only apply for a refund of an
amount that has not already been withdrawn.

Part 5 – RRSP issuer's certification

Of the total unused amount designated in Part 2, we have refunded $

as an unused contribution to either

Privacy Act personal information bank number RCT/P-PU-005
T3012A E (03)	(Ce formulaire est disponible en français.)

Copy 1 – For the plan issuer – Keep for your records

Canada Customs	Agence des douanes
and Revenue Agency	et du revenu du Canada	TAX DEDUCTION WAIVER ON THE REFUND OF YOUR
		UNUSED RRSP CONTRIBUTIONS MADE IN
			(year)

”Use this form for contributions you made after 1990. Use a separate form for each registered retirement savings plan (RRSP) and for each year.

”On the line in the title of this form, enter the year you made the RRSP contributions.

”Complete parts 1 and 2 and submit this form to your tax centre, separately from your return. The tax centre will complete Part 3 and return the form to you. Complete Part 4 and submit it to your RRSP issuer. After the RRSP issuer has completed Part 5, attach copy 2 to your return for the year you or your spouse or common-law partner received the refund. Keep copy 3 for your records. For more information, see the back of copy 3 of this form.

Of the line 1 amount, I contributed $to the following RRSP. Of this amount, I designate $to be refunded.

I understand that the amounts I designate to be refunded from this RRSP and any other RRSPs cannot be more than the line 8 amount. I confirm that one or both of the following conditions apply to me:

”when I made the contributions, I expected to deduct them for the year that I contributed them, or the preceding year; or

”I did not make the contributions intending to withdraw them later and deduct an amount from my income for the withdrawal.

Contributor's address

Part 4 – Requesting the refund from the RRSP issuer

Of the total amount designated in Part 2, I (we) request a $		refund. I (we) understand that I (we) can only apply for a refund of an
amount that has not already been withdrawn.

Part 5 – RRSP issuer's certification

Of the total unused amount designated in Part 2, we have refunded $

as an unused contribution to either

Privacy Act personal information bank number RCT/P-PU-005
T3012A E (03)	(Ce formulaire est disponible en français.)

Copy 2 – For the contributor – Attach this copy to your income tax and benefit return after all areas are completed

Canada Customs	Agence des douanes
and Revenue Agency	et du revenu du Canada	TAX DEDUCTION WAIVER ON THE REFUND OF YOUR
		UNUSED RRSP CONTRIBUTIONS MADE IN
			(year)

”Use this form for contributions you made after 1990. Use a separate form for each registered retirement savings plan (RRSP) and for each year.

”On the line in the title of this form, enter the year you made the RRSP contributions.

”Complete parts 1 and 2 and submit this form to your tax centre, separately from your return. The tax centre will complete Part 3 and return the form to you. Complete Part 4 and submit it to your RRSP issuer. After the RRSP issuer has completed Part 5, attach copy 2 to your return for the year you or your spouse or common-law partner received the refund. Keep copy 3 for your records. For more information, see the back of copy 3 of this form.

Of the line 1 amount, I contributed $to the following RRSP. Of this amount, I designate $to be refunded.

I understand that the amounts I designate to be refunded from this RRSP and any other RRSPs cannot be more than the line 8 amount. I confirm that one or both of the following conditions apply to me:

”when I made the contributions, I expected to deduct them for the year that I contributed them, or the preceding year; or

”I did not make the contributions intending to withdraw them later and deduct an amount from my income for the withdrawal.

Contributor's address

Part 4 – Requesting the refund from the RRSP issuer

Of the total amount designated in Part 2, I (we) request a $		refund. I (we) understand that I (we) can only apply for a refund of an
amount that has not already been withdrawn.

Part 5 – RRSP issuer's certification

Of the total unused amount designated in Part 2, we have refunded $

as an unused contribution to either

Privacy Act personal information bank number RCT/P-PU-005
T3012A E (03)	(Ce formulaire est disponible en français.)

Copy 3 – For the contributor – Keep for your records

Canada Customs	Agence des douanes
and Revenue Agency	et du revenu du Canada	TAX DEDUCTION WAIVER ON THE REFUND OF YOUR
		UNUSED RRSP CONTRIBUTIONS MADE IN
			(year)

”Use this form for contributions you made after 1990. Use a separate form for each registered retirement savings plan (RRSP) and for each year.

”On the line in the title of this form, enter the year you made the RRSP contributions.

”Complete parts 1 and 2 and submit this form to your tax centre, separately from your return. The tax centre will complete Part 3 and return the form to you. Complete Part 4 and submit it to your RRSP issuer. After the RRSP issuer has completed Part 5, attach copy 2 to your return for the year you or your spouse or common-law partner received the refund. Keep copy 3 for your records. For more information, see the back of copy 3 of this form.

Of the line 1 amount, I contributed $to the following RRSP. Of this amount, I designate $to be refunded.

I understand that the amounts I designate to be refunded from this RRSP and any other RRSPs cannot be more than the line 8 amount. I confirm that one or both of the following conditions apply to me:

”when I made the contributions, I expected to deduct them for the year that I contributed them, or the preceding year; or

”I did not make the contributions intending to withdraw them later and deduct an amount from my income for the withdrawal.

Contributor's address

Part 4 – Requesting the refund from the RRSP issuer

Of the total amount designated in Part 2, I (we) request a $		refund. I (we) understand that I (we) can only apply for a refund of an
amount that has not already been withdrawn.

Part 5 – RRSP issuer's certification

Of the total unused amount designated in Part 2, we have refunded $

as an unused contribution to either

Privacy Act personal information bank number RCT/P-PU-005
T3012A E (03)	(Ce formulaire est disponible en français.)

Copy 4 – For the Canada Customs and Revenue Agency

Who can use this form?

Use this form if you want us to authorize your RRSP issuer to refund your unused RRSP contributions without withholding tax. You have to meet all of the following conditions:

”You made the contributions to your own or your spouse's or common-law partner's RRSPs, and you have not deducted them for any year.

”You have not designated the refund as a qualifying withdrawal to have your past-service pension adjustment certified.

”No part of the refund was a lump-sum payment from a registered pension plan, the Saskatchewan Pension Plan, or certain deferred profit-sharing plan amounts that were transferred directly to an RRSP.

”You or your spouse or common-law partner will receive the refund of contributions from an RRSP:

-in the year you contributed them;

-in the following year; or

-in the year that we sent you a Notice of Assessment or Notice of Reassessment for the year you contributed them, or in the following year.

In addition, it has to be reasonable for us to consider that one or both of the following conditions apply:

”you reasonably expected you could fully deduct the RRSP contributions for the year you contributed them or the immediately preceding year; or

”you did not make the unused RRSP contributions intending to withdraw them and deduct an offsetting amount.

Do not use this form if any of the following situations apply to the person who is receiving the refund (you or your spouse or common-law partner):

a)You received the unused RRSP contributions in the form of a commutation payment from a matured RRSP.

b)You received or will receive a RRIF payment that is more than the minimum amount for the year, and the payment is for unused RRSP contributions that were transferred to the RRIF.

c)A registered pension plan excess amount was transferred to an RRSP or a RRIF in the year or a previous year, and you have to include an RRSP or RRIF amount in your income as a result.

If situation a) or b) applies, use Form T746, Calculating Your Deduction for Refund of Unused RRSP Contributions.

If situation c) applies, use Form T1043, Deduction for Excess Registered Pension Plan Transfers You Withdrew From Your RRSP or RRIF.

If you have already withdrawn your unused RRSP contribution without using this form, use Form T746 to calculate the amount you are entitled to deduct.

How to complete this form

Parts 1 and 2

Line 1 – If you contribute to an RRSP in the 89-day period before you or your spouse or common-law partner make a withdrawal under the Lifelong Learning Plan or Home Buyers' Plan, you may not be able to deduct the contribution from your income at any time. Do not include such contributions on line 1. For more information, see the Lifelong Learning Plan guide or the Home Buyers' Plan guide.

Complete parts 1 and 2 and send all four copies of the form to your tax centre. Do not send the form with your tax return. If the amount you are designating to be refunded was transferred from the RRSP you contributed it to, to another RRSP, attach a note explaining the transfer details and a copy of any documentation of the transfer. If you completed

Form T2033, Direct Transfer Under Paragraph 146(16)(a) or 146.3(2)(e), to document the transfer, attach a copy of it.

Part 3

After we have approved the amount that the plan issuer can refund without withholding tax, we will return copies 1, 2, and 3 to you with Part 3 completed.

Part 4

After we have completed Part 3 and returned the form to you, complete Part 4 and send all three copies to your plan issuer.

Part 5

The issuer completes Part 5 and returns copies 2 and 3 to you.

Reporting the refund on your return

When you complete your return for the year you receive the refund, enter on line 129 "RRSP income" and line 232 "Other deductions," the total unused contributions that you made to your own or your spouse's or common-law partner's RRSPs that were refunded. You will find this total in box 20 of your own or your spouse's or common-law partner's T4RSP slips. Attach to your return those T4RSP slips and copy 2 of the Form T3012A that you used to designate that amount as a refund.

After you have deducted the amount you entered on line 232 from your income as an "Other deduction," you cannot deduct it on line 208 "RRSP deduction" as an RRSP contribution for any year.

We will reduce your unused RRSP contributions available to carry forward to later years by the amount of your refund.

Tax on excess contributions

You may have to pay tax if the total of the amounts on lines 5 and 8 of this form is more than $2,000. For more details, see the section called "Unused RRSP contributions" in Chapter 2 of the income tax guide called RRSPs and Other Registered Plans for Retirement and Form T1-OVP, ___ lndividual Tax Return for RRSP Excess Contributions.

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