Excess Contributions

Generally, you made excess contributions to an RRSP under which you or your spouse or common-law partner is the annuitant if you have unused contributions from prior years and your current calendar year contributions are more than your RRSP deduction limit shown on your latest notice of assessment, notice of reassessment or a T1028 Your RRSP information for 2009, plus $2,000.
The $2,000 is reduced when you have a negative RRSP deduction limit which may be due to the Past Service Pension Adjustment (PSPA) amount. In addition, if you were younger than 18 years of age at any time during the calendar year, you do not qualify for the additional $2,000 amount.