Death of an RRSP annuitant or a PRPP Member

At the time of death, an individual may have an RRSP. The amount you include in income of the deceased annuitant can vary depending on whether or not the RRSP has matured.

As well, any balances remaining for withdrawals under the Home Buyers' Plan or Lifelong Learning Plan may have to be included in income on the final income tax return.

Forms and publications

• Form T2019, Death of an RRSP Annuitant – Refund of Premiums or Joint Designation on the Death of a PRPP Member
• Information Sheet RC4177, Death of an RRSP Annuitant or a PRPP Member
• Interpretation Bulletin IT-500, Registered Retirement Savings Plans – Death of an Annuitant
• T4RSP slip, Statement of RRSP Income
• Form RC249, Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of an PRPP

Related links

• Deceased persons: Preparing their tax returns

Date modified:

2016-11-16