Restore master database from SQL Server 2008 R2 on SQL Server 2012
You should never restore a system database from from one version of SQL Server to another.  The master database contains tables and other objects that support the inner workings of the server itself.  I wouldn't even restore system databases to another server of the same version.  I would instead determine what the information was I was trying to capture (user accounts, scheduled jobs, SSIS packages etc.) and have those extracted and imported to the new server.