No, you cannot claim an RRSP deduction for a one-time LIRA contribution. The reason for this is basically "you have already got a tax deduction for this when you contributed to your pension plan". You know the pension adjustment that was on your T4 each year? That was for the dollars that were in your pension and are now in your LIRA. Regardless of whether the pension was transferred into your RRSP or LIRA, it would have no effect on your tax return because it is not a "new contribution".
No, you cannot claim an RRSP deduction for a one-time LIRA contribution. The reason for this is basically "you have already got a tax deduction for this when you contributed to your pension plan". You know the pension adjustment that was on your T4 each year? That was for the dollars that were in your pension and are now in your LIRA. Regardless of whether the pension was transferred into your RRSP or LIRA, it would have no effect on your tax return because it is not a "new contribution".