An RCA should be recalculated every 3 years to reflect any changes in circumstances and to minimize the risk of triggering the Salary Deferral Rules. 

If future compensation decreases and RRSP (or IPP/MPPP) rates of return increase, the RCA entitlement will be lower and RCA contributions will be adjusted downward. Conversely, if compensation increases and RRSP/IPP/MPPP rates of return stay the same or lower, the RCA entitlement will be higher and RCA contributions can be adjusted upwards. Any unfunded contribution amounts required to produce the RCA entitlement can be made up in the future before and/or after retirement.