Registered Pension Plan (RPP) Deduction
Employee contributions to a Registered Pension Plan (RPP) are tax-deductible on both federal and Quebec returns.
Federal (T1): Claim the deduction on Line 20700. Deductible amounts usually come from Box 20 of the T4 slip, Box 032 of the T4A slip, and any official union or RPP receipts. Special rules apply for past service contributions, particularly for service before 1990.
Quebec (TP-1): Claim the deduction on Line 205, generally using the amount in Box D of the RL-1 slip. The deduction for current or past service after 1989 cannot exceed the federal deduction for the same contributions. Contributions to Retirement Compensation Arrangements or for service before 1990 may require adjustments from Box D-1 or guidance from Revenu Québec.
Example 3: Suppose your T4 slip shows an RPP contribution of $2,500 in Box 20, and your RL-1 slip shows $2,500 in Box D.
Answer: Federal T1: You will enter $2,500 on Line 20700. Quebec TP-1: You will enter $2,500 on Line 205. In this straightforward example, the amount on both returns would be the same. The process is handled automatically by TaxTron when you enter the information from your slips.
Posted on 6 January, 2026