My client has started RRSP contributions. company matches what employees pay. When the RRSP company takes the money out of bank is that an expense or goes to RRSP account

Hi Leah

When you record an employee's RRSP contribution it is recorded as part of their "Total Wages/Salary" alongside the net pay they receive, and the taxes (Federal, Provincial, EI, and OAS).  The offset for this is typically held in a liability balance sheet for Benefits/RRSP owing to plans.

Similarly, when recording the employer's RRSP (match) contribution, it is recorded as part of their Benefits (remember, employee RRSP matching is a taxable benefit).  This benefit is similarly offset to the Benefits/RRSP owing to plans, and cleared out when the plan takes the money from your account.

The final transaction will be a credit to your account where the plan money is withdrawn, and a debit to this liability.  Hope this helps!