---
title: "T2220 Form Canada: Transfer RRSP or RRIF on Marriage Breakdown in Quebec ✦ Goldwater Droit"
meta:
  "og:description": "The T2220 allows a direct, tax-free transfer of RRSP, RRIF, PRPP, or SPP property to a former spouse's plan on marriage or common-law union breakdown."
  "og:title": "Separating in Quebec? How the T2220 Protects Your RRSP and RRIF Transfer from Tax"
  description: "How the T2220 form works for tax-free RRSP and RRIF transfers between spouses or common-law partners after separation in Quebec — eligibility, required documents, and common mistakes."
---

# Transfer from an RRSP or RRIF on Breakdown of Marriage or Common-law Union

## Overview

In Quebec, the division of retirement savings upon divorce or separation is driven by **family patrimony** rules [articles 414 to 426 in the _Civil Code of Québec_](https://canlii.ca/t/z35#sec414). Those provisions define family patrimony to include, among other assets, "the benefits accrued during the marriage under a retirement plan" ([art. 415](https://canlii.ca/t/z35#sec415)) — a category that encompasses RRSPs, RRIFs, and employer pension entitlements. The T2220 is the federal tax mechanism that implements that division on a tax-deferred basis.

For married and civil union spouses, the partition of family patrimony is equal and **mandatory** — it cannot be waived or renounced in advance by prenuptial or marriage contract (_Civil Code of Québec_, [art. 423](https://canlii.ca/t/z35#sec423)). A spouse may only renounce the right to partition after it has crystallized: upon separation, the filing of divorce proceedings, or the death of a spouse. _De facto_ spouses, by contrast, have no automatic entitlement under Quebec law and require a written agreement or court order to divide registered plan property.

The **T2220, Transfer from an RRSP, RRIF, PRPP or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-law Partnership**, is the **Canada Revenue Agency (CRA)** form that gives effect to that equalization where registered funds must be transferred. It allows a direct transfer between registered plans pursuant to a judgment or written agreement, preserving tax deferral. Without it, a withdrawal would be taxable and undermine the equalization.

## What Does the T2220 Do?

The T2220 authorizes a financial institution to transfer all or part of the property held in an annuitant's registered retirement plan directly to the registered plan of the annuitant's current or former spouse or common-law partner. The transfer must be made under a decree, order, or judgment of a competent tribunal, or under a written separation agreement relating to a division of property in settlement of rights arising from the breakdown of the relationship.

When executed correctly, the direct transfer does not cause the transferred amount to become income in the year of the transfer. The transferor institution issues a T4RSP, T4RIF, or T4A slip to the annuitant, but the amount is reported for information purposes only. It is not taxable. The receiving institution does not issue a contribution receipt, because the transferred amount cannot be claimed as a deduction by the recipient. The result is a tax-neutral reallocation of retirement savings between two registered plans.

> ⚠️ The T2220 is a federal tax form, so it applies across Canada. Quebec common-law spouses _do not_ have an automatic right to split pension or registered-account assets, while common-law partners in some other provinces may. The form does not create the right to divide the assets; it only sets the tax rules for a transfer that is already legally allowed.

## When Do You Need the T2220?

The RRSP/RRIF transfer form is required when retirement plan property must change hands between separating spouses or common-law partners as part of a property division. Common triggers include:

- A **Quebec Superior Court** judgment ordering the partition of family patrimony, which under the _Civil Code of Québec_ includes RRSPs and RRIFs accumulated during the marriage.
- A notarized **separation agreement** between married spouses that allocates a portion of one party's RRSP or RRIF to the other.
- A written **agreement between common-law partners** — or a court order — dividing retirement savings on relationship breakdown.
- A **divorce judgment** under the _Divorce Act_ that incorporates a property settlement involving registered retirement plans.

If you hold multiple registered plans, a separate T2220 must be completed for each plan from which property is being transferred.

## Who Must File the T2220?

The T2220 is a multi-party form. **Section 1** is completed by the annuitant or plan member requesting the transfer. The annuitant identifies the source plan, specifies the amount or percentage to be transferred, and identifies the receiving plan belonging to the current or former spouse or common-law partner. Both the annuitant and the recipient's signatures are required — the annuitant signs Section 1, and the recipient countersigns Section 2.

If the annuitant's signature cannot be obtained, the transferor institution may attach a signed letter from the annuitant requesting the direct transfer. If the recipient's countersignature cannot be obtained, a copy of the court order, judgment, or written separation agreement must be attached instead.

The financial institutions play an active role: the **transferee** (receiving institution) completes Section 2 and Section 4, and the **transferor** (sending institution) completes Section 3. Neither the annuitant nor the recipient files the form with the CRA. The form remains with the financial institutions unless the CRA specifically requests a copy.

> ⚠️ The annuitant does not have to reveal the contents of the court order or separation agreement to the financial institution. However, the member must make the document available — in a sealed envelope if desired — to the transferor institution.

## How Do You Use the T2220?

The **T2220** is available from the CRA website. Complete the form in four coordinated steps involving both parties and both financial institutions:

1. **Section 1 — Annuitant or Member:** Identify yourself, select the source plan type (RRSP, RRIF, PRPP, or SPP), and specify whether the transfer is for all of the plan property, a percentage, or a fixed dollar amount. Identify the receiving plan and your current or former spouse or common-law partner's name and social insurance number. Sign and date, or attach a signed authorization letter.
2. **Section 2 — Transferee:** The receiving institution confirms it will credit the transferred property to the recipient's registered plan and that the plan is registered under the _Income Tax Act_. The recipient countersigns this section.
3. **Section 3 — Transferor:** The sending institution confirms the amount transferred, the completion date, and the value of the plan immediately before the transfer. The transferor issues a T4RSP, T4RIF, or T4A slip to the annuitant.
4. **Section 4 — Transferee Receipt:** The receiving institution confirms receipt of the funds and the account to which they are credited. No tax receipt is issued for the transferred amount.

> ⚠️ Do not send the completed T2220 to the CRA unless specifically asked. The form is filed with and retained by the financial institutions.

## What Documents and Information Do You Need?

Before initiating a T2220 transfer, gather the following:

- **Court order, judgment, or written separation agreement** specifying the division of the registered plan. This is the mandatory legal foundation. Without it, the transfer does not qualify for tax-free treatment.
- **Plan details for both the source and receiving accounts:** plan type, plan number, name of the RRSP issuer, RRIF carrier, or PRPP/SPP administrator, and the institution's address.
- **Social insurance numbers** for both the annuitant and the recipient.
- **The transfer amount:** either a fixed dollar figure, a percentage of the plan, or a direction to transfer all property.
- **Contact information** for both financial institutions to coordinate Sections 2 through 4.

> ⚠️ If the recipient does not yet have an RRSP, RRIF, PRPP, or SPP to receive the transfer, one must be opened before the T2220 can be completed. The receiving institution must confirm the plan is registered — or will apply for registration — under the _Income Tax Act_.

## What Are the Family and Legal Implications of an RRSP or RRIF Transfer on Separation?

Under Quebec family law, **family patrimony** — established by the [_Civil Code of Québec_](https://canlii.ca/t/z35#sec414), arts. 414–426 — includes "the benefits accrued during the marriage under a retirement plan" ([art. 415](https://canlii.ca/t/z35#sec415)). This encompasses RRSPs, RRIFs, and employer pension entitlements accumulated by either spouse during the marriage. On divorce or separation, the net value of the family patrimony must be divided equally between the spouses (_Civil Code of Québec_, [art. 416](https://canlii.ca/t/z35#sec416)), regardless of which spouse holds the plan. The T2220 is the federal tax mechanism that gives effect to this provincial property right without triggering federal tax.

The right to partition is **mandatory and cannot be contracted out of in advance**. A prenuptial or marriage contract cannot exclude RRSPs, RRIFs, or pension entitlements from family patrimony ([art. 423](https://canlii.ca/t/z35#sec423)). Spouses may only renounce the partition after the right has crystallized — after separation, the filing of divorce proceedings, or the death of a spouse. This is a point frequently misunderstood by couples in Montreal and Laval who assume their marriage contract shields retirement savings from division.

For **common-law partners** (_de facto_ spouses), the _Civil Code of Québec_ does not grant an automatic right to partition of family patrimony. A common-law partner's entitlement to a share of the other partner's RRSP or RRIF depends entirely on the terms of a written cohabitation agreement, a separation agreement, or a court order. The federal _Income Tax Act_ recognizes the transfer for both married and common-law partners, but without the underlying Quebec legal instrument, there is no entitlement to transfer.

Spousal RRSPs add a further layer of complexity. If one partner contributed to the other's RRSP within the three calendar years preceding the transfer, attribution rules under the _Income Tax Act_ may require the contributor — not the annuitant — to include certain withdrawn amounts as income. A direct transfer under a T2220, however, is excluded from these attribution rules when the parties are living separate and apart because of the breakdown of the relationship.

The T2220 covers only **federally registered retirement plans** — RRSPs, RRIFs, PRPPs, and SPPs — held at financial institutions. It does not cover the **Quebec Pension Plan (QPP)**. The partition of QPP credits accumulated during the marriage is a separate process administered by **Retraite Québec** under the [_Act respecting the Québec Pension Plan_](https://canlii.ca/t/xnc) and requires its own application. Both processes — the T2220 for registered plans and the QPP partition application — are typically initiated in parallel when dividing retirement assets on separation in Quebec.

## Key Terms

- **Annuitant:** The person entitled to receive payments from an RRSP or RRIF — the plan holder whose registered savings are being divided. The _Income Tax Act_ uses "annuitant" for RRSPs and RRIFs because these plans are structured as contracts with an issuer or carrier that will eventually pay an annuity or retirement income to that person. PRPPs and SPPs use the term "member" instead, because those plans are structured as pension arrangements in which the individual participates as a member.
- **RRSP (Registered Retirement Savings Plan):** A tax-deferred savings plan registered with the CRA, to which the annuitant or their spouse contributes. Contributions are deductible; withdrawals are taxable income. RRSPs accumulated during a marriage form part of the family patrimony in Quebec.
- **RRIF (Registered Retirement Income Fund):** A plan into which RRSP savings are transferred to provide retirement income. The annuitant must withdraw a minimum amount each year. Like RRSPs, RRIFs form part of the family patrimony when accumulated during the marriage.
- **PRPP (Pooled Registered Pension Plan):** A retirement savings plan to which an individual or their employer (or both) can contribute. Income earned in the plan is tax-exempt while it remains in the plan. PRPPs are portable between employers.
- **SPP (Specified Pension Plan):** A pension plan or similar arrangement prescribed under the _Income Tax Regulations_ as a "specified pension plan." Many RRSP rules also apply to SPPs.
- **Transferor:** The financial institution (RRSP issuer, RRIF carrier, or plan administrator) that holds the source plan and sends the property.
- **Transferee:** The financial institution that receives the transferred property and credits it to the recipient's plan.
- **Common-law partner:** Under the _Income Tax Act_, a person who has lived with you in a conjugal relationship for at least 12 continuous months, is the parent of your child by birth or adoption, or has custody and control of your child who is wholly dependent on them.
- **Qualifying RRIF:** A RRIF established before 1993 with no property transferred or contributed after 1992, or a RRIF established after 1992 containing only property from another qualifying RRIF.
- **Family patrimony:** Under the [_Civil Code of Québec_](https://canlii.ca/t/z35#sec414), arts. 414–426, the set of property that must be divided equally on divorce or separation between married or civil union spouses, including retirement plan benefits accrued during the marriage ([art. 415](https://canlii.ca/t/z35#sec415)). This right is mandatory and cannot be waived in advance ([art. 423](https://canlii.ca/t/z35#sec423)).

## A Real-World Example

> **Parent A** and **Parent B** are separating after 14 years of marriage in NDG. Under their Quebec Superior Court judgment, the family patrimony is to be divided equally. **Parent A** holds an RRSP worth $220,000, of which $180,000 was accumulated during the marriage. **Parent B** holds an RRSP worth $40,000, all accumulated during the marriage. The net family patrimony difference in registered plans is $140,000, requiring a $70,000 equalization transfer from **Parent A**'s RRSP to **Parent B**'s RRSP.**Parent A**'s financial institution and **Parent B**'s financial institution coordinate a T2220 transfer. **Parent A** completes Section 1, specifying a $70,000 transfer. The receiving institution completes Section 2 and **Parent B** countersigns. The transfer is completed directly — no funds pass through either parent's hands. **Parent A**'s institution issues a T4RSP slip for information purposes, but the $70,000 is not taxable to either party. **Parent B**'s RRSP grows by $70,000 without affecting contribution room or triggering overcontribution penalties. The retirement savings division is accomplished without any tax leakage.

## Frequently Asked Questions

### Do I have to send the T2220 form to the CRA?

No. The T2220 is filed with the financial institutions handling the transfer, not with the Canada Revenue Agency. The CRA may ask to see the form, but you are not required to submit it unless the CRA specifically requests a copy. The transferor and transferee institutions retain the form for their records.

### Will I pay tax on RRSP funds transferred to my former spouse through a T2220?

No, provided the transfer is made directly between the registered plans and is supported by a court order or written separation agreement. A direct transfer under a T2220 does not cause the transferred amount to become income in the year of the transfer. However, if funds are withdrawn by the annuitant and then deposited into the former spouse's plan — rather than transferred directly — both parties may face tax consequences.

### Can common-law partners in Quebec use the T2220 to divide RRSP savings?

Yes, but only if the transfer is made under a court order or written separation agreement arising from the breakdown of the common-law partnership. The _Income Tax Act_ recognizes common-law partners who have lived together in a conjugal relationship for at least 12 continuous months, or who are parents of the same child. Quebec's _Civil Code_ does not automatically grant common-law partners the right to divide RRSPs as family patrimony — that right applies only to married or civil union spouses — so the written agreement or court order is the essential prerequisite.

### Can we agree before marriage to opt out of dividing RRSPs and RRIFs?

No. Under the _Civil Code of Québec_, family patrimony — which includes RRSPs, RRIFs, and pension plan entitlements accumulated during the marriage — cannot be waived or renounced in advance. A prenuptial agreement cannot exclude these assets. Spouses may only renounce their right to partition after the right has crystallized, meaning after the date of separation, the filing of divorce proceedings, or the death of a spouse.

### Is the T2220 used to divide Quebec Pension Plan (QPP) credits?

No. The T2220 covers only registered retirement plans — RRSPs, RRIFs, PRPPs, and SPPs — held at financial institutions. The partition of **Quebec Pension Plan** credits accumulated during the marriage is a separate process administered by **Retraite Québec**, not the CRA. QPP partition requires its own application and is governed by the _Act respecting the Québec Pension Plan_, not the federal _Income Tax Act_.

## Common Mistakes to Avoid

- **Withdrawing funds instead of transferring directly.** If the annuitant withdraws RRSP or RRIF funds and then gives the money to the former spouse, the withdrawal is taxable income to the annuitant and the recontribution may exceed the recipient's RRSP deduction limit. The T2220 exists specifically to prevent this outcome — always use a direct transfer.
- **Proceeding without a court order or written separation agreement.** An informal arrangement between separating partners does not satisfy the _Income Tax Act_ requirements. Without a qualifying legal instrument, the CRA can treat the transfer as a taxable event for both parties.
- **Using one T2220 for multiple plans.** Each registered plan requires its own T2220. If the annuitant holds three RRSPs and one RRIF, four separate forms must be completed for transfers from all four plans.
- **Failing to open a receiving plan before initiating the transfer.** The recipient must have a registered plan (RRSP, RRIF, PRPP, or SPP) in place to receive the funds. The transferee institution cannot complete Section 2 without a registered plan to credit.
- **Assuming common-law partners in Quebec have automatic RRSP division rights.** Unlike married spouses, common-law partners in Quebec do not benefit from family patrimony rules. Without a written agreement or court order, there is no legal basis for the transfer — and no T2220 can be completed.

## When to Get Legal Help

The T2220 transfer itself is administratively straightforward when the court order is clear and both financial institutions cooperate. Complexity arises in determining how much should be transferred — a calculation that depends on Quebec family patrimony rules, the date of marriage, the valuation date, and whether any exclusions apply. Spousal RRSP attribution rules, locked-in retirement accounts governed by provincial pension legislation, and plans held across multiple institutions all add layers that require professional judgment. A Montreal family lawyer can ensure the separation agreement or court order specifies the transfer in terms that satisfy both the _Income Tax Act_ requirements and Quebec property law — preventing a situation where the financial institution refuses to process the transfer or the CRA challenges its tax-free status.

## Speak with a Family Lawyer

Dividing registered retirement savings on separation involves the intersection of federal tax law and Quebec property law. The transfer amount, the legal instrument authorizing it, and the method of transfer all affect whether the division is accomplished tax-free or generates an unexpected tax bill. Goldwater Droit advises separating individuals across Montreal — from Côte-des-Neiges to Laval — on structuring RRSP and RRIF divisions that comply with both the _Income Tax Act_ and the _Civil Code of Québec_, ensuring that the T2220 process is completed correctly the first time.

[Get guidance on dividing your retirement savings](https://goldwaterdroit.com/en/contact)

## See Related

**Forms**

- [Statement of Family Patrimony (Form IV)](https://goldwaterdroit.com/en/forms/statement-of-family-patrimony-form-iv) — the Quebec court form used to declare the value of all family patrimony assets, including RRSPs and RRIFs, for equalization purposes
- [Application for Simulated Partition of QPP Contributions](https://goldwaterdroit.com/en/forms/qpp-partition-simulation-separation) — the Retraite Québec form used to estimate the partition of Quebec Pension Plan credits between separating spouses

**Laws**

- [_Civil Code of Québec_](https://goldwaterdroit.com/en/laws/code-of-civil-procedure) — [arts. 414–426](https://canlii.ca/t/z35#sec414) establish family patrimony and the mandatory equal partition of retirement plan benefits on separation
- [_Divorce Act_](https://goldwaterdroit.com/en/laws/divorce-act) — the federal statute governing divorce proceedings, under which property settlements — including RRSP and RRIF divisions — are incorporated into court orders

Written and reviewed by [**Émylia Morin**](https://goldwaterdroit.com/en/our-team/emylia-morin)

Published on **April 2, 2026**

Last reviewed **April 2, 2026**

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