special provisions for RRSP without using contribution room

I have made an RRSP contribution that is eligible for deduction without using up my available contribution room because I collapsed a 401(k) in the US, paid tax on that income, and then made a contribution to my RRSP with that money. Where do I enter this amount in your tax software. There is nothing that fits within the RRSP section. Thanks.

Answer

Enter this under "Transfers to RRSPs/PRPPs" as a Designated Transfer.

Note that you must also report the funds received from the 401(k) as income, and can claim a foreign tax credit for the amount of tax withheld by the US.

http://www.cra-arc.gc.ca/E/pub/tp/it528/it528-e.html#P211_32394

Subparagraph 60(j)(i) allows a deduction for a transfer of a superannuation or pension benefit (that is not part of a series of periodic payments) from a non-registered pension plan in a year for services rendered by an individual, or the individual's spouse or former spouse, in a period throughout which that individual, or the individual's spouse or former spouse was not resident in Canada. However, if any part of the superannuation or pension benefit is deducted under subparagraph 110(1)(f)(i) because it is exempt from tax under a tax convention or agreement with another country, that part cannot be deducted under paragraph 60(j) as a transfer to the individual's RPP or RRSP. To be eligible for a deduction under paragraph 60(j) for the transfer of the superannuation or pension benefit to the individual's RPP or RRSP, the individual has to include such a benefit in income for the year under subparagraph 56(1)(a)(i) and the transfer has to be made for the year the amount is included in the individual's income or within 60 days after the end of the year.

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