From the instruction

來源: 於 2012-03-06 20:21:36 [舊帖] [給我悄悄話] 本文已被閱讀：次

Who must file

Form 8891 must be completed and attached to Form 1040 by an U.S citizen or resident who is an annuitant of an RRSP or RRIF must file the form for any year in which he or she receives a distribution from the RRSP or RRIF.