8 April 2020 External T.I. 2016-0668991E5 F - Death of RRSP or RRIF annuitant -- attach -- Subsection 146.3(6.2)

s. 146.3(6.2) deduction can be less than the formula amount and does not depend on timely receipt of T4RIF – but applies only when the last annuitant of a RRIF dies