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S for every month they are left in the plan. For more information concerning excess contributions, see "Tax on RRSP excess contributions" in Guide T4040, RRSPs and Other Registered Plans for Retirement. If your 2012 unused RRSP contributions are subject to tax, you have to complete and send this return with your payment to your tax centre no later than 90 days after the end of the tax year. Note SPP contributions are considered to be RRSP contributions for the purposes of this return. Step 1.

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