8 April 2020 External T.I. 2016-0668991E5 F - Death of RRSP or RRIF annuitant -- attach -- Subsection 146(8.9)

discretionary s. 146(8.9) deduction is available even where no timely issuance of T4RSP, but no deduction where annuitant with surviving spouse dies after the maturity of the RRSP