RRSP receipt: which return it belongs on and how to claim it

What an RRSP receipt shows

An RRSP receipt is the official tax receipt from the bank, credit union, trust company, insurer or broker that holds your plan. It shows the contributor, the annuitant (the plan owner), the amount and the contribution period. For a spousal RRSP, you are the contributor and your spouse is the annuitant, and the deduction goes on your return.

Unlike a T4 or T5, the RRSP tax receipt is not an information slip that reports income. It is proof of a deduction. You claim the amount yourself on line 20800, and the CRA can ask to see the receipt during a review.

RRSP receipt first 60 days vs rest of year

The RRSP year does not match the calendar year. Contributions made in the first 60 days of a calendar year can be deducted on the previous year's return. Many issuers send two receipts for this reason: one for contributions from March to December, and a separate first 60 days receipt for January to the deadline.

The March 1, 2027 date for the 2026 tax year is the calculated 60th day; the CRA confirms the RRSP receipt deadline on its line 20800 page, usually in January. A contribution made on March 2, 2027 would count toward the 2027 tax year.

How to use an RRSP receipt for taxes

Before claiming, find your deduction limit on your latest notice of assessment or in your CRA account. For 2026 it is the lesser of 18% of 2025 earned income or $33,810, plus unused room from earlier years, minus your pension adjustment. Our RRSP contribution limit page explains each piece.

1. Gather every receipt dated within the contribution window for the year.
2. Add them up and compare the total with your deduction limit.
3. Enter the amount you choose to deduct on line 20800.
4. Complete Schedule 7 if you are not deducting everything you contributed in the window, or if you are using unused contributions from earlier years.
5. Keep the receipts. If you file on paper, attach them.

Worked example

Priya contributed $4,000 in October 2025 and $3,000 in February 2026, and her 2025 limit was $12,000. Both receipts fall in the 2025 window, so she can deduct $7,000 on her 2025 return. If her 2025 income was low and she expects a higher bracket in 2026, she may deduct only $4,000 now and carry the other $3,000 forward. She must then show the full $7,000 on her 2025 Schedule 7.

Undeducted contributions and Schedule 7

You do not have to deduct a contribution in the year you make it. Unused contributions carry forward with no time limit, and your notice of assessment tracks them. What you cannot do is leave the first 60 days receipt off the earlier return entirely. The CRA's rule is that contributions made in the window must be reported on Schedule 7 for that year even if you deduct them later.

Contributions that exceed your deduction limit by more than $2,000 are taxed at 1% per month on the excess. If your receipts add up to more than your room, read RRSP over-contribution before filing.

How do you get a missing RRSP receipt?

Most issuers post receipts in online banking or the investment platform's document centre, and only the issuer can give you a copy of the receipt itself. Issuers also send the receipt information to the CRA: RRSP contribution receipts are on the CRA's list of information that Auto-fill my return downloads into certified software. Most slips are ready by mid-March, but the CRA warns that receipts for first 60 days contributions may not be available in Auto-fill until May.

• Check your online banking or brokerage documents under tax receipts.
• Ask the issuer for a duplicate if you cannot find it.
• If filing online before the receipt arrives, use your transaction confirmation to enter the right amount, then keep the receipt when it comes.
• If you claimed a wrong amount, fix it with Change my return after your notice of assessment.

See missing tax slip for the general process, RRSP contribution deadline for date rules, and the tax slips guide for the other documents you need.