注册退休金计划
A registered pension plan (RPP) is a pension plan that has been set up by your employer, and registered by us, to provide you with a pension when you retire.
RPP amounts can include:
contributions for current service
contributions for past service for 1990 or later years
contributions for past service for 1989 or earlier years while a contributor
contributions for past service for 1989 or earlier years while not a contributor
You can deduct the total of your RPP contributions for current service, or for past service for 1990 or later years, on your 2017 income tax and benefit return. However, you cannot carry forward the amount not deducted to 2018 or later years.
In some cases, you may be able to deduct for 2017 only part of the past service contributions you made for 1989 or earlier years. If this applies, you can carry forward the amount not deducted to 2018 or later years.