Seniors and students

Usually these type of funds are transferred on a tax-deferred basis, as a "direct transfer". You will not receive any tax slips and do not need to report this on your tax return. 

If you receive a tax slip, most likely a T4A, you will need to report it as income. Then you should receive a corresponding RRSP Contribution slip which will offset this income. This is considered to be an "indirect transfer" and you must specify this on your return so your RRSP contribution limit is not affected.

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/rrsps-related-plans/transfer...