In commenting on whether an RRSP premium is considered to have been paid within the first 60 days of a year, CRA stated:
In general, we consider a premium to have been paid on or before the 60th day after the end of the calendar year if the RRSP issuer received a cheque for an RRSP contribution on or before the 60th day, and the date of the cheque is also on or before the 60th day. In the absence of abuse, the date of deposit to the RRSP account will not be a factor that we will consider.