Canada Revenue Agency (CRA) Edition T1171 E (25) 2 pages

Form T1171 — Tax Withholding Waiver on Accumulated Income Payments from RESPs

Authorizes your RESP promoter to pay an accumulated income payment straight into your RRSP, PRPP or SPP without withholding tax.

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Form T1171 · Tax Withholding Waiver on Accumulated Income Payments from RESPs
The official Canada Revenue Agency (CRA) form, edition T1171 E (25) — blank
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Form T1171 (2025) Tax Withholding Waiver on Accumulated Income Payments from RESPs — page 1 of 2
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Form T1171 (2025) Tax Withholding Waiver on Accumulated Income Payments from RESPs — page 2 of 2
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Fill this form online Blank PDF from Canada Revenue Agency (CRA)

What is Form T1171?

When an RESP is wound up and the beneficiaries don't go on to school, the investment growth can be paid out to the subscriber as an accumulated income payment (AIP). AIPs are taxed as income and carry an additional tax on top. Form T1171, Tax Withholding Waiver on Accumulated Income Payments from RESPs, lets the promoter transfer part or all of an AIP directly to your RRSP, PRPP or SPP, or to your spouse's or common-law partner's RRSP or SPP, without withholding tax on it.

The amount that qualifies is limited three ways: by the AIP itself, by your RRSP deduction limit from last year's notice of assessment, and by what's left of the $50,000 lifetime limit after amounts used on earlier T1172 forms and earlier transfers this year. The form works this out on lines 1 to 9. It is for original subscribers, subscribers who acquired the rights on a marriage breakdown or from a public primary caregiver, and the spouse or common-law partner of a deceased original subscriber where there is no subscriber left.

FileIt asks for the amounts, works out lines 3, 6, 8 and 9, and prints everything on the CRA's own PDF (edition T1171 E (25)), with the dollars and cents in the right columns. The finished PDF goes into the person's vault folder. You sign it, the promoter signs it, and the promoter keeps it; FileIt never sends it anywhere.

Who fills it
The RESP subscriber (or the surviving spouse or common-law partner), then the promoter certifies it
Given to
The RESP promoter, who keeps it in case the CRA asks
When
Before the AIP is paid, one waiver for each AIP you want transferred
Signatures
Yours and the promoter's authorized person's, by hand
Edition
T1171 E (25)
Lifetime limit
$50,000, printed on line 4

Who needs to fill out Form T1171?

  • RESP subscribers whose plan is paying out accumulated income because the beneficiaries won't use it for school.
  • A spouse or common-law partner of a deceased original subscriber receiving the AIP where no subscriber is left.
  • Anyone who wants the AIP moved into an RRSP, PRPP or SPP instead of taking it in cash with tax withheld.

When to use Form T1171

  • Before the promoter pays the AIP, so tax isn't withheld on the part transferred.
  • Each time you want an AIP transferred: the form says to fill out a separate waiver for each one.
  • When you have RRSP deduction room for the year, since the transfer can't be more than your limit.

What you need before you start

  • Your SIN and address.
  • The AIP amount the promoter will pay from this RESP.
  • Your RRSP deduction limit from your notice of assessment for the previous year (or My Account).
  • Amounts from line 5 and line 7 of any T1172 forms you filed in earlier years, and any AIPs already transferred this year.
  • The RESP name and contract number, and the receiving plan's name and account number.

What’s on Form T1171

The 2025 edition has 2 pages. FileIt asks for it in 5 parts:

  1. IdentificationEmployee
  2. Part of the AIP that qualifies for a waiverEmployee
  3. Details of transferEmployee
  4. Certification of subscriberEmployee
  5. Certification of promoterResp promoter

How to fill out Form T1171, step by step

1 Identification

Your name, SIN and address. FileIt can pre-fill the name from the person in your vault.

2 Lines 1 to 9 – the part that qualifies

Enter the AIP (line 1), your RRSP deduction limit (line 2), amounts already used against the lifetime limit (line 5) and AIPs already transferred this year (line 7). FileIt takes the lesser of lines 1 and 2, subtracts from the $50,000 lifetime limit, and shows line 9: the part the promoter may pay without withholding.

3 Details of transfer

Name the RESP and its contract number, the amount transferred, and the RRSP, PRPP or SPP it goes to with its account number. Tick whether it's your RRSP, PRPP or SPP, or your spouse's or common-law partner's RRSP or SPP.

4 Certifications

You certify that you will deduct the transfer on your return for the year you receive the AIP and that the plan is or will be registered. The promoter then certifies that it checked your deduction limit and won't transfer more than line 9.

Common mistakes to avoid

  • Using last year's deduction limit from memory instead of the notice of assessment.
  • Forgetting earlier T1172 amounts, which reduce the $50,000 lifetime limit.
  • Putting two AIPs on one waiver instead of one form for each.
  • Transferring more than line 9: the promoter can't waive withholding on the excess.
  • Not deducting the transfer on line 20800 of the return for the year you got the AIP.

After you fill it out

Print the PDF from your FileIt vault, sign it, and give it to the RESP promoter to complete the promoter's certification. The promoter keeps a copy in case the CRA asks; FileIt doesn't send it.

At tax time, include the whole AIP on line 13000, deduct the transferred amount on line 20800, and fill out Form T1172 to work out any additional tax. Keep the T1171 with that year's tax papers in the same vault folder.

Fill out Form T1171 online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 24 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Canada Revenue Agency (CRA) form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Form T1171 now — it’s free

Form T1171: frequently asked questions

Does the T1171 go to the CRA?

No. Once you and the promoter have signed it, the promoter keeps it and acts on it. The form says the promoter should keep a copy in case the CRA asks to see it.

How much can be transferred without tax withheld?

The amount on line 9: the least of the AIP, your RRSP deduction limit for the year, and what's left of the $50,000 lifetime limit after earlier use.

Do I still need Form T1172?

Yes. The form says to fill out T1172 to work out whether you owe the additional tax on part or all of the AIPs you received.

Can I use it if I became the subscriber after the original subscriber died?

No. The instructions say you can't reduce the AIPs subject to tax in that case.

Official sources

FileIt is not affiliated with or endorsed by Canada Revenue Agency (CRA) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.

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