Who are eligible for the deduction?
Those clients who receive a T4A-RCA slip for the year and to which section 60(t) of the income tax act applies are eligible for the deduction.
..to add clarity;
Contributions made by an employee to a supplementary pension benefits account (the RCA account) that were not deductible by the individual at the time the contributions were made to the plan. The deduction is limited to the income distributed on the T4A-RCA or the amount that has not been deducted in a prior year against T4A-RCA income.