actually you should make your 2001 RRSP contribution in year 2001. The reason the govenment postpone the deadline to 2002 is to make sure most people will not miss the contribution in order to deduct their income in 2001. So your contribution room shall be based on 18% of the yearly income previous 2001 (year 2000) provided that the amount will not exceed the maximum limit - $13,500 (it will be adjusted since 2004) plus any contribution room carried forward from previous years.
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