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RRSP Over-Contribution on First 60 Days


waynewyl

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Hi all, quick question in regards to how much RRSP I can contribute on the first 60 days.

Say in my 2019 NOA it shows that I have RRSP room of $20,000, and I completed the following transactions:

1. June 2020 - contributed $15,000 into RRSP

2. Feb 2021 - contributed $13,000 into RRSP

Did I over-contributed?

My initial thought is no, because I can choose not to apply the $13,000 that I contributed in Feb 2021 (with first 60 days for 2021) for my 2020 Tax Return, and that I anticipate I'll have another $20,000 room for 2021.

However, UFile keep saying I over-contributed and would result in penalty (even if I only choose to apply $1 as RRSP deduction for 2020).

Thoughts?

Thanks, Wayne 

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Hello waynewyl.

The February 2021 contribution can be allocated to 2020 or 2021, so no issues. Basically you have "unused contributions" of $8,000 (15K + 13K - 20K).

You can decide to limit the claim for 2020 but make sure you will have sufficient contribution room for 2020 to absorb any unused amount in excess of $2,000.

Ufile is providing a warning only that you should be aware of the situation of an overcontribution.

 

 

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Here are my entries:

$20,000 for "RRSP/PRPP deduction limit for 2020 (2019 assessment)"

$15,000 for ""March to December 2020"

$13,000 for First 60 days of 2021"

and then doesn't matter what $ I put in "RRSP or PRPP/VSSP deduction to use in 2020", I would get this message "The government will assess monthly penalties of 1% on your overcontribution"

 

 

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It might be due to an $8K over contribution that is more than an allowable carry over of $2k. Basically the $8k overcontribution is fine unless it moves into the subsequent year without being applied as its over the $2k allowable overcontribution.

I suspect its just the wording used by Ufile to warn you, but I can understand your concern. Perhaps Nawal can elaborate on that wording?

 

 

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  • 2 weeks later...

Hi Waynewyl,

Did you resolve this? I have the same warning on my tax summary and I believe I am in the same situation.

Is your $8,000 contribution in the first 60 days of 2021 considered an over-contribution? Or is it okay to be deducted in 2021 and we can just ignore the warning?

Thanks in advance.

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Ass I have posted in another section, it has been historically correct (or commonplace) to allocate contributions made in the first 60 days of the year, e.g. Jan 1-Feb 28 2021 apply, in whole or in part, to the prior tax year 2020, or to the current tax year.  That may no longer be the case (to be confirmed) but in this instance, just do a manual override as noted by TheTaxSmith to limit how much of the 2021 contribution applies to the 2020 tax year. I did this on a regular basis for some time (and ignored the UFile warning).

At one time TurboTax (or as it was known before as QuickTax I think that I used in the 1990's) had an option to allocate the split. I have no idea what other software does today. In any case, it seems prudent for some research to be done to clarify whether the rules have changed at some point in time. It has been years since I made a RRSP contribution.

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  • 2 months later...
  • 1 year later...

I am in this situation for 2022 tax year.  Can the contributions in first 60 days on 2023 be allocated to 2022 tax year and/or 2023 tax year?  Or will it be considered an over contribution (assuming it brings your total contributions from Mar 1, 2022 to Mar 1, 2023 above your contribution limit by more than the $2000 grace)?

If it is an over-contribution, is it resolved by a withdrawal of the funds above the $2000 over-contribution grace limit, which can then immediately be re-contributed since we are beyond the first 60 days of 2023 and will just count as part of 2023 tax year? 

Thanks!!

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@ScrappyCanada I believe that I am in the same situation as you.  I made a large contribution in Feb 2023 which I intended to use to a) Contribute my max amount for 2022 as recorded on my NOA, _AND_ b) make a contribution for the 2023 tax year.  Unfortunately, I also don't know if this constitutes an over contribution that I need to correct... I hope that someone can shed some light on our situation.

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@ScrappyCanada @garlicmonger This page (https://www.sunlife.ca/en/investments/rrsp/contribution-limit/) says: "Contributions made in the first 60 days of the year can be used towards the previous year’s or current year’s contribution amount." 

I found some info here (https://www.moneysense.ca/save/investing/rrsp/how-do-the-rrsp-contribution-carry-forward-rules-work/) which also seems relevant to this topic but still, unfortunately, a little ambiguous: 

You have up until March 1, 2024, to contribute to your RRSP for the 2023 tax year. As stated above, when you file your 2022 tax return, you will get the 2023 RRSP room that becomes available back to Jan. 1, 2023. 

Interestingly, if you make your 2023 RRSP contribution in early 2023 based on your estimated new RRSP room, even though you cannot deduct it until next year, you may have to claim it on your 2022 tax return. This is because you claim RRSP contributions when made, even if they are not deducted until a future year. 

 

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Yes wish this part of taxes was more clear as I am in a similar state.  I am over my NOA amount by $5,400 for 2022 and thinking that I would simply allocate the $2,800 I contributed in the first 60 days of 2023 to next years return.  With the $2,000 over contribution forgiveness amount I figured I was still $600 over so submitted a T3012A form to withdraw the $600 amount.  Now I'm worried I should have pulled out $3,400 instead.  Not sure if my original thinking was correct and if so how to implement in UFile or should I start working on a second T3012A form?

Any thoughts or advice would be appreciated.

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I also have Feb 2023 contribution to carryforward to 2023 return.  How to handle in Ufile?

There is an input form called RRSP contribution limits in the interview section of ufile. It shows the contribution slips and asks for input of the   amount if you want to claim a deduction different from the contribution.

Edited by Bobbyboi
Found solution to question.
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Hello Bobbyboi,

To limit (carry forward) tour RRSP contributions go to Interview >> RRSP contributions, limits  :

RRSP or PRPP/VRSP deduction to use in 2022

RRSP or PRPP/VRSP deduction to use (leave blank to use all your contributions as a deduction)

To save RRSP contributions for future years, enter the portion of RRSP contributions that you wish to use as a deduction for the current year. The difference between the deduction claimed here and your contributions represents your unused RRSP contributions, which you will be able to claim in future years.
 

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  • 2 weeks later...
On 4/7/2023 at 11:27 AM, ScrappyCanada said:

I am in this situation for 2022 tax year.  Can the contributions in first 60 days on 2023 be allocated to 2022 tax year and/or 2023 tax year?  Or will it be considered an over contribution (assuming it brings your total contributions from Mar 1, 2022 to Mar 1, 2023 above your contribution limit by more than the $2000 grace)?

If it is an over-contribution, is it resolved by a withdrawal of the funds above the $2000 over-contribution grace limit, which can then immediately be re-contributed since we are beyond the first 60 days of 2023 and will just count as part of 2023 tax year? 

Thanks!!

Hi - I'm in the same boat now. What did you end up having to do? Was your first 60 day contribution split between previous and current years?

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  • 10 months later...

Hello Danbi,

If you have an unused contribution to your RRSP from the first 60 days of 2023, *the reporting method will depend on the actual situation.*

 **If the amount was reported in 2022 and not used in 2022**, therefore carried over to 2023, then it is an unused contribution and the UFile program would have carried it over to 2023.

 ***IF you have a RRSP from the first 60 days of 2023, and it was never reported before***, then you have to make an adjustment to your 2022 tax return or if you successfully NetFiled your 2022 tax return you can ReFILE your 2022 return after you have made the entry into your 2022 return.

OTHERWISE

Generally, you have to pay a tax of 1% per month on excess contributions that exceed your RRSP/PRPP deduction limit by more than $2,000 unless you: withdrew the excess amounts. contributed to a qualifying group plan

If you over-contribute $2,000 or less to your RRSP, you cannot deduct those excess contributions from your taxable income, but you are not charged a penalty on those contributions either. Excess contributions over the $2,000 mark, however, are charged a penalty.

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  • 4 weeks later...

So over contributions in first 60 days ARE subject to the 1% penalty?

What if the eg 8k over contribution was eg end of Feb in the last week of the first 60 days? 

A) Is it prorated or one month penalty

***THEN***

B) we are suddenly within our rrsp limit on Mar 2nd? Right? Would we still need to write a letter to CRA and withdrawal overage?

Thank you in advance!

 

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Hello Anson G,

Please contact the CRA
1-800-959-8281 for inquiries related to individuals.
 Telephone numbers – Canada Revenue Agency / CRA wait times:
https://www.canada.ca/en/revenue-agency/corporate/contact-information/telephone-numbers.html

 

T1-OVP 2023 Individual Tax Return for RRSP, PRPP and SPP Excess Contributions

https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t1-ovp.html

 

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