He may not have made after-tax Employee Contributions to his Retirement Fund, which is the usual situation.
If he did, you may see an amount in Box 5 on Form 1099-R. If this applies, when you enter the 1099-R, this amount will be subtracted from the Box 1 amount.
Normally, the taxable amount is the amount in Box 1, even though Box 2 says 'Unknown'.
If you have a CSA-1099-R, make sure you are entering it in the correct section.
Here's more info on Box 2a says Unknown.
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