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New Member
posted Oct 29, 2019 11:15:15 PM

On the T4A input form, why is box 32 called "after 1989" when it is the sum of two pre-1990 boxes?

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1 Best answer
New Member
Oct 29, 2019 11:15:16 PM

Hi,

Past service contributions for 1989 or earlier years

Calculate the amount you can deduct for past service contributions to an RPP for 1989 or earlier years based on whether the contributions were for service while you were a contributor or for service while you were not a contributor. 

Past service contributions you made for 1989 or earlier years appear in boxes 20, 74, and 75 of your 2015 T4 slip, in boxes 032, 126 and 162 of your 2015 T4A slip, or on a receipt that your plan administrator issued.

In some cases, you may be able to deduct for 2015 only part of the past service contributions you made. If this applies, you can carry forward the amount you cannot deduct to 2016 or later years.

If, for 2015, you deduct a carry-forward of past service contributions from an earlier year, attach a statement to your income tax and benefit return giving a breakdown of the amount of contributions you claimed for service while you were a contributor and for service while you were not a contributor.

Note

You can deduct a maximum of $3,500 for 2015 for past service contributions made for 1989 or earlier years for service while not a contributor. The total amount you can deduct for all years is limited to $3,500 multiplied by the number of years or part years of service you bought back.

Hope this helps

Thanks


1 Replies
New Member
Oct 29, 2019 11:15:16 PM

Hi,

Past service contributions for 1989 or earlier years

Calculate the amount you can deduct for past service contributions to an RPP for 1989 or earlier years based on whether the contributions were for service while you were a contributor or for service while you were not a contributor. 

Past service contributions you made for 1989 or earlier years appear in boxes 20, 74, and 75 of your 2015 T4 slip, in boxes 032, 126 and 162 of your 2015 T4A slip, or on a receipt that your plan administrator issued.

In some cases, you may be able to deduct for 2015 only part of the past service contributions you made. If this applies, you can carry forward the amount you cannot deduct to 2016 or later years.

If, for 2015, you deduct a carry-forward of past service contributions from an earlier year, attach a statement to your income tax and benefit return giving a breakdown of the amount of contributions you claimed for service while you were a contributor and for service while you were not a contributor.

Note

You can deduct a maximum of $3,500 for 2015 for past service contributions made for 1989 or earlier years for service while not a contributor. The total amount you can deduct for all years is limited to $3,500 multiplied by the number of years or part years of service you bought back.

Hope this helps

Thanks