Form T2220 "Transfer From an Rrsp, Rrif, Prpp or Spp to Another Rrsp, Rrif, Prpp or Spp on Breakdown of Marriage or Common-Law Partnership" - Canada

What Is Form T2220?

Form T2220, Transfer from an RRSP, RRIF, PRPP or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-law Partnership, is completed to directly transfer property upon the breakdown of a marriage or common-law partnership from the following plans:

  • Registered retirement savings plan (RRSP);
  • Registered retirement income fund (RRIF);
  • Pooled registered pension plan (PRPP);
  • Specified pension plan (SPP).

This form was issued by the Canada Revenue Agency in 2019 with all previous editions obsolete. You can download a T2220 fillable form through the link below.

The T2220 Form must be completed by these individuals or organizations:

  1. Annuitant or member - the person who is entitled to receive RRSP or RRIF payments. Enter your name, social insurance number, telephone number, and address. Select the plan you are the annuitant or member of, indicate the amount to be transferred, and state the destination of the transfer. Include the names of the plan issuer and the plan itself, its number, your current or former spouse's or partner's name, address, and social insurance number. Sign and date the form.
  2. Transferee to whom the amount is transferred. Agree to the request for a transfer, select the plan, add the plan or fund number, and name. Confirm you have received the transfer that you will credit to the account of the spouse or partner. Write down your name, date, and sign the form. A spouse or partner must also sign the form.
  3. Transferor from whom the amount is transferred. Enter the transferred amount, the date of transfer, the value of the property, and state if the transfer was from a qualifying RRIF (see the instructions on the back of the form). Record your name, sign, and date the form.
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Download Form T2220 "Transfer From an Rrsp, Rrif, Prpp or Spp to Another Rrsp, Rrif, Prpp or Spp on Breakdown of Marriage or Common-Law Partnership" - Canada

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Clear Data
Protected B
when completed
Transfer from an RRSP, RRIF, PRPP or SPP to Another RRSP, RRIF, PRPP
or SPP on Breakdown of Marriage or Common-law Partnership
See the last page of this form for definitions and instructions.
Legislative references on this form are to the Income Tax Act.
Section I – Annuitant or Member
Name
Social insurance number
Telephone number
Address
Part A – Transfer from an unmatured registered retirement savings plan (RRSP), a registered retirement income fund (RRIF), a
pooled registered pension plan (PRPP), or an specified pension plan (SPP) tick one box.
I am the annuitant of the unmatured RRSP.
I am the annuitant of the RRIF.
I am the member of the PRPP.
I am the member of the SPP.
Name of the RRSP issuer, PRPP or SPP administrator or RRIF carrier
RRSP, PRPP, SPP or RRIF name and plan number
Plan administrator's, fund carrier's or issuer's address
Part B – Description of amount to be transferred
Transfer the amount of
which is all of the property from the RRSP, RRIF, PRPP, or SPP identified in Part A.
$
Transfer
of the property from my RRSP, RRIF, PRPP, or SPP identified in Part A.
%
Transfer
$
of the property from my RRSP, RRIF, PRPP, or SPP identified in Part A
Part C – Destination of transfer
Transfer the above-mentioned RRSP, RRIF, PRPP or SPP property to the RRSP, RRIF, PRPP or SPP of my current or former spouse or common-law partner.
Note:
See the last page of this form for information on direct transfers from an SPP to an annuity, or from a PRPP to an RPP.
Name of RRSP issuer, PRPP or SPP administrator or RRIF carrier
RRSP, PRPP, SPP or RRIF name and plan number
Address
Current or former spouse's or common-law partner's name
Social insurance number
Annuitant's or member's signature
or
Year Month Day
See attached letter.
We agree to the request for a transfer of property.
Section II – Transferee
RRSP
RRIF
PRPP
SPP
1. When we receive the property, we will credit the following plan, tick one box :
This plan belongs to the current or former spouse or common-law partner identified in Part C of Section I. This RRSP, RRIF, PRPP or SPP conforms or will
conform to the specimen plan or fund identified as:
We will check the plan or fund identification in Part C of Section I, and add or correct
information as necessary.
Specimen plan or fund number and name
2. The plan or fund is registered under the Income Tax Act. If the plan or fund is not registered, we will apply for such registration.
Transferee's name
Authorized person's signature
or
Year Month Day
See attached letter.
Current or former spouse's or common-law partner's signature
Year Month Day
Section III – Transferor: Issue a T4RSP, a T4RIF or a T4A slip for the amount transferred to the annuitant identified in Part A of
Section I.
1. We transferred
from the RRSP, RRIF, PRPP or SPP identified in Part A of Section I to the transferee named in Part C of Section I.
$
The transfer was completed
Date of transfer
2. The value of the property in the annuitant's or member's RRSP, RRIF, PRPP or SPP just before the transfer was $
3. Is the transfer from a "qualifying RRIF" as defined under "Definitions" on the last page of this form? Tick one box.
Yes
No
Does not apply
I certify that the information given on this form is correct and complete.
Transferor's name
Year Month Day
Authorized person's signature
Page 1 of 2
(Ce formulaire est disponible en français.)
T2220 E (19)
Clear Data
Protected B
when completed
Transfer from an RRSP, RRIF, PRPP or SPP to Another RRSP, RRIF, PRPP
or SPP on Breakdown of Marriage or Common-law Partnership
See the last page of this form for definitions and instructions.
Legislative references on this form are to the Income Tax Act.
Section I – Annuitant or Member
Name
Social insurance number
Telephone number
Address
Part A – Transfer from an unmatured registered retirement savings plan (RRSP), a registered retirement income fund (RRIF), a
pooled registered pension plan (PRPP), or an specified pension plan (SPP) tick one box.
I am the annuitant of the unmatured RRSP.
I am the annuitant of the RRIF.
I am the member of the PRPP.
I am the member of the SPP.
Name of the RRSP issuer, PRPP or SPP administrator or RRIF carrier
RRSP, PRPP, SPP or RRIF name and plan number
Plan administrator's, fund carrier's or issuer's address
Part B – Description of amount to be transferred
Transfer the amount of
which is all of the property from the RRSP, RRIF, PRPP, or SPP identified in Part A.
$
Transfer
of the property from my RRSP, RRIF, PRPP, or SPP identified in Part A.
%
Transfer
$
of the property from my RRSP, RRIF, PRPP, or SPP identified in Part A
Part C – Destination of transfer
Transfer the above-mentioned RRSP, RRIF, PRPP or SPP property to the RRSP, RRIF, PRPP or SPP of my current or former spouse or common-law partner.
Note:
See the last page of this form for information on direct transfers from an SPP to an annuity, or from a PRPP to an RPP.
Name of RRSP issuer, PRPP or SPP administrator or RRIF carrier
RRSP, PRPP, SPP or RRIF name and plan number
Address
Current or former spouse's or common-law partner's name
Social insurance number
Annuitant's or member's signature
or
Year Month Day
See attached letter.
We agree to the request for a transfer of property.
Section II – Transferee
RRSP
RRIF
PRPP
SPP
1. When we receive the property, we will credit the following plan, tick one box :
This plan belongs to the current or former spouse or common-law partner identified in Part C of Section I. This RRSP, RRIF, PRPP or SPP conforms or will
conform to the specimen plan or fund identified as:
We will check the plan or fund identification in Part C of Section I, and add or correct
information as necessary.
Specimen plan or fund number and name
2. The plan or fund is registered under the Income Tax Act. If the plan or fund is not registered, we will apply for such registration.
Transferee's name
Authorized person's signature
or
Year Month Day
See attached letter.
Current or former spouse's or common-law partner's signature
Year Month Day
Section III – Transferor: Issue a T4RSP, a T4RIF or a T4A slip for the amount transferred to the annuitant identified in Part A of
Section I.
1. We transferred
from the RRSP, RRIF, PRPP or SPP identified in Part A of Section I to the transferee named in Part C of Section I.
$
The transfer was completed
Date of transfer
2. The value of the property in the annuitant's or member's RRSP, RRIF, PRPP or SPP just before the transfer was $
3. Is the transfer from a "qualifying RRIF" as defined under "Definitions" on the last page of this form? Tick one box.
Yes
No
Does not apply
I certify that the information given on this form is correct and complete.
Transferor's name
Year Month Day
Authorized person's signature
Page 1 of 2
(Ce formulaire est disponible en français.)
T2220 E (19)
Clear Data
Protected B
when completed
Section IV – Receipt by transferee: Do not issue a tax receipt for the amount transferred to the annuitant or member.
We have received $
, which we will credit to the account of
Current or former spouse's or common-law partner's name
according to the instructions in Section I
Transferee's name
Authorized person's signature
Year Month Day
Personal information (including the SIN) is collected for the purposes of the administration or enforcement of the Income Tax Act and related programs and activities including
administering tax, benefits, audit, compliance, and collection. The information collected may be used or disclosed for purposes of other federal acts that provide for the imposition
and collection of a tax or duty. It may also be disclosed to other federal, provincial, territorial or foreign government institutions to the extent authorized by law. Failure to provide this
information may result in interest payable, penalties or other actions. Under the Privacy Act, individuals have the right to access their personal information, request correction, or file
a complaint to the Privacy Commissioner of Canada regarding the handling of the individual’s personal information. Refer to Personal Information Bank CRA PPU 005 on Info Source
at canada.ca/cra-info-source.
Instructions
If the annuitant or member has more than one registered plan, use one form for each plan
Attach a copy of the decree, order, judgment, or written separation agreement only if you are unable to get the current or former spouse's or
common-law partner's signature
A transfer of property that is not made under a decree, order, or judgment of a competent tribunal or under a written separation agreement can cause
both the annuitant or member, and the annuitant's or member's current or former spouse or common-law partner to have an amount of tax owing. The
transfer has to be made directly from the annuitant's or member's unmatured RRSP, RRIF, PRPP or SPP to the RRSP, RRIF, PRPP or SPP of the
annuitant's or member's current or former spouse or common-law partner from whom the annuitant or member is living separate and apart
Who should use this form?
If you are the issuer of an unmatured RRSP, the carrier of a RRIF, or the administrator of a SPP or a PRPP, you should use this form to directly transfer all or
part of the property of an annuitant's or member's RRSP, RRIF, SPP, or PRPP to the annuitant's or member's current or former spouse's or common-law
partner's RRSP, RRIF, SPP or PRPP. The transfer must be under a decree, order, or judgment of a competent tribunal, or a written separation agreement,
relating to a division of property in settlement of rights arising out of, or on the breakdown of, the annuitant's marriage or common-law partnership.
Who completes this form?
Section I – The annuitant or member requesting the transfer fills out and signs Section I. A transferor who completes Section I for the annuitant or member can
attach a signed letter from the annuitant or member requesting the direct transfer, in place of a signature. If the transferor does not have all of the information
about the current or former spouse's or common-law partner's RRSP, RRIF, SPP, PRPP, the transferee can complete Part C of Section I.
Section II – The transferee fills out and signs Section II and it is countersigned by the current or former spouse or common-law partner. The transferee can
attach a signed letter from the current or former spouse or common-law partner acknowledging the certification, in place of a countersignature.
Section III – The transferor fills out and signs Section III.
Section IV – The transferee fills out and signs Section IV.
Notes:
Upon the breakdown of a marriage or common-law partnership, amounts can be directly transferred from (i) an SPP to acquire, from a licensed annuities
provider, an annuity (as described under subparagraph 60(l)(ii)(A)) under which the individual's current or former spouse or common-law partner is the
annuitant, or (ii) a PRPP to an registered pension plan (RPP) under which the individual's current or former spouse or common-law partner is the member. If
either is the case, tick the "See attached letter" box (in Section I – Part C and in Section II) and include, with a completed copy of this form, a letter indicating
the name and address of the annuity provider or RPP administrator, and the contract or plan number.
The member does not have to reveal the contents of the court order or separation agreement to the issuer, carrier or administrator. However, the member
has to make it available (in a sealed envelope if desired) to the transferor.
Are there reporting requirements?
A direct transfer as described above does not cause the amount transferred to become income for the year in which the amount is transferred. However, the
transferor will report the amount on a T4RSP, a T4RIF or a T4A slip issued to the annuitant or member identified in Part A of Section I. The transferee should not
issue a receipt since the amount transferred cannot be deducted.
Definitions
Administrator – the person, organization, or institution that is responsible for administering an SPP, RPP or PRPP.
Annuitant – the person who is entitled to receive payments from an RRSP or a RRIF.
Common-law partner – a person who is not your spouse, with whom you are living in a conjugal relationship, and to whom at least one of the following
situations applies. He or she:
has been living with you in a conjugal relationship, and this current relationship has lasted at least 12 continuous months
Note:
In this definition, 12 continuous months includes any period you were separated for less than 90 days because of a breakdown in the
relationship.
is the parent of your child by birth or adoption
has custody and control of your child (or had custody and control immediately before the child turned 19 years of age) and your child is wholly
dependent on that person for support.
Individual plan number or individual fund number – the individual account, contract, certificate, or other identifier number that the RRSP issuer, RRIF carrier,
SPP or PRPP administrator assigns.
Member – an individual (other than a trust) who holds an account under the plan and who is entitled to receive payments from an SPP, RPP or PRPP.
Qualifying RRIF – a RRIF established before 1993 that has no property transferred or contributed to it after 1992, or any RRIF established after 1992, that
contains only property transferred from another qualifying RRIF.
PRPP – a retirement savings plan to which you or your participating employer or both can contribute. Any income earned in the PRPP is usually exempt from tax
as long as it remains in the plan.
RRIF carrier – a person described in subsection 146.3(1), with whom an annuitant has an arrangement that is a RRIF.
RRSP issuer – a person described in subsection 146(1), with whom an annuitant has a contract or arrangement that is an RRSP.
Spouse – a person to whom you are legally married.
SPP – a pension plan or similar arrangement that has been prescribed under the Income Tax Regulations as a "specified pension plan" for purposes of the
Income Tax Act (currently the Saskatchewan Pension Plan is the only arrangement prescribed to be a specified pension plan). Many of the rules related to
RRSPs also apply to SPPs.
Transferee – the administrator, issuer, or trustee of the plan, or carrier of the fund to whom the amount is transferred.
Transferor – the administrator, issuer, or trustee of the plan, or carrier of the fund from whom the amount is transferred.
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