My husband's NOA for tax year 2018 showed he made RRSP over contributions in the amount of $1326.00. He also made contributions of $560.00 during the first 4 months of 2019 as we were not aware that retirees, even under the age of 71, can no longer contribute to an RRSP. He will include both those amounts in this year's tax returns, but does he still qualify for the one-time $2000.00 limit relief even if his over contributions occurred in two successive years?
Am I correct in assuming that his unused RRSP contributions cannot be carried forward to future years since he is retired and only has a pensionable income? Thanks in advance for your response.