non-resident RRSP contribs applicable to previous tax year?

[hasino]

- I left Canada on 1/1/2011 and I'm considered a US tax resident for 2011
- On 1/13/2011 I opened a new RRSP with a $10k contribution
- I applied this $10k as a deduction on my 2010 CRA filing, because it was made in the first 60 days of 2011.

Can I use the $10k contribution as my cost basis for the tax treaty, form 8891, etc? Or is this ineligible because I was technically a Canadian non-resident?

Was I wrong to deduct this contribution on my 2010 CRA return in the first place?

On one hand, the contribution was made *after* I became a Canadian non-resident (I didn't realize it at the time, because I didn't know my job situation going forward). But on the other hand, the contribution back applies to a tax year when I was a fully Canadian resident.

Thanks for your help!

[nelsona]

Any contributions made to an RRSP that were not granted a deduction on your US tax return, add to your cost basis. So, in your case your cost basis of RRSP is the book value on 1/1/11 plus the contribution you made in Jan 2011. Any future contributions you make as a US resident will add to your cost basis.