At the beginning of 2021, Tammy had $7,000 of unused deduction room in her RRSP. She has been able to deduct all the contributions she had made in previous years. In February 2018, Doug contributed $5,000 into Tammys RRSP and deducted it on his 2018 return. He has not made any additional contributions to Tammys plan. In December 2021, Tammy withdrew $7,000 from her RRSP to loan to her brother. In February 2022, her brother pays her back the $7,000, along with a gift of $15,000 for being such a great sister. Tammy immediately puts the $7,000 back into her RRSP. Tammys earned income for 2020 was $51,000. Her employer reported a pension adjustment for that year of $4,800. She plans to take the maximum deduction available. At the beginning of 2021, Tammys employer increased the defined benefit formula of the companys RPP in accordance with a new collective agreement. Previously, the benefit was based on 1.5% of pensionable earnings for each year of service. The new agreement calls for a benefit based on 1.75% of pensionable earnings for each year of service. This change is applied retroactively. Tammy has been a member of the plan since 2018. Her pensionable earnings during those years are as follows: Year Pensionable Earnings 2017 $40,000 2018 45,000 2019 48,000