Section 146.3

Subsection 146.3(1)

Annuitant

Administrative Policy

11 July 2016 External T.I. 2015-0592681E5 F - RRIF Death of an annuitant

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Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(6.2) deduction for transfer to eligible recipient by surviving spouse 287
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(l) transfer by eligible recipient of payment out of RRIF 275
Tax Topics - Income Tax Act - Section 146 - Subsection 146(1) - Refund of Premiums consequence of death if named as beneficiary in RRSP contract 169

Designated Benefit

Administrative Policy

6 October 2017 APFF Financial Strategies and Instruments Roundtable Q. 6, 2017-0707791C6 F - RRIF - Successive Deaths

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Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(6.1) s. 146.3(6.1) did not apply as the executor did not receive the RRIF legacy 170

6 October 2017 APFF Financial Strategies and Instruments Roundtable Q. 5, 2017-0707801C6 F - RRIF transfers – partition of family patrimony

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Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(14) amount paid to surviving spouse's RRIF did not qualify under s. 146.3(14) 167
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(l) transfer from deceased's RRIF to RRIF of surviving spouse in settlement of claim 178

Minimum Amount

Administrative Policy

11 October 2019 APFF Financial Strategies and Instruments Roundtable Q. 8, 2019-0811901C6 F - RRIF – Minimum amount after death

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Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(6.11) deduction of RRIF minimum amount in post-terminal year of transfer out of deceased's RRIF to surviving spouse 587

Retirement Income Fund

Administrative Policy

5 October 2012 Roundtable, 2012-0453161C6 F - RRIF, prohibited investment, minimum amount

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Paragraph 146.3(1)(b.1)

Administrative Policy

14 September 1992 T.I. (Tax Window, No. 24, p. 19 ¶2214)

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8 February 1990 T.I. (July 1990 Access Letter, ¶1339)

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15 December 1989 T.I. (May 1990 Access Letter, ¶1234)

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Subsection 146.3(2) - Acceptance of fund for registration

Administrative Policy

3 October 1996 T.I. 962856 (C.T.O. "RRSP Administration & Investment Management Fees")

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Paragraph 146.3(2)(e)

Administrative Policy

10 January 1996 T.I. 952766 (C.T.O. "Irrevocable Beneficiary Under Insured Registered Retirement Income Fund")

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Paragraph 146.3(2)(f)

Administrative Policy

23 January 2004 Internal T.I. 2003-005193 -

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Subsection 146.3(3) - No tax while trust governed by fund

Paragraph 146.3(3)(c)

Administrative Policy

31 January 2007 External T.I. 2006-0213111E5 - RRIF TRUST - CARRYING ON A BUSINESS

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Subsection 146.3(4) - Disposition or acquisition of property by trust

Cases

St. Arnaud v. Canada, 2013 DTC 5074 [at 5909], 2013 FCA 88

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Subsection 146.3(6) - Where last annuitant dies

Administrative Policy

11 October 2019 APFF Financial Strategies and Instruments Roundtable Q. 9, 2019-0813281C6 F - Pension splitting - RRIF deemed benefit

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Tax Topics - Income Tax Act - Section 118 - Subsection 118(7) - Pension Income - Paragraph (a) - Subparagraph (a)(iii) deemed payment on death of last RRIF annuitant is not pension income 215

8 October 2010 Roundtable, 2010-0371951C6 F - Transfert d'un REER ou d'un FERR au décès

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Tax Topics - Income Tax Act - Section 248 - Subsection 248(23.1) - Paragraph 248(23.1)(b) s. 248(23.1)(b) does not allow the annuitant to share with the annuitant’s deceased spouse 212

7 March 1990 T.I. (August 1990 Access Letter, ¶1387)

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Subsection 146.3(6.1)

Administrative Policy

11 October 2019 APFF Financial Strategies and Instruments Roundtable Q. 12, 2019-0815181C6 F - RRSP on death and refund of premiums

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Tax Topics - Income Tax Act - Section 146 - Subsection 146(8.1) post-death appreciation in an RRSP could qualify for a s. 146(8.1) rollover 497

6 October 2017 APFF Financial Strategies and Instruments Roundtable Q. 6, 2017-0707791C6 F - RRIF - Successive Deaths

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Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(1) - Designated Benefit death of the surviving spouse before she received payment of the testator’s legacy of his RRIF precluded access to the designated benefit rules 484

11 October 2013 Roundtable, 2013-0495281C6 F - Question 9 - APFF Round Table

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Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(l) transfer to RRSP or RRIF of surviving non-resident spouse: SIN required; payment can be made directly to RRSP/RRIF of surviving spouse in accordance with joint instructions even where no specific non-will designation is made 524
Tax Topics - Income Tax Act - Section 146 - Subsection 146(8.1) deemed receipt of refund of premiums for amount paid to executor, with deemed benefit to recipient spouse 266
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(q) direct transfer to RRIF of surviving non-resident spouse 288

Subsection 146.3(6.11)

Administrative Policy

11 October 2019 APFF Financial Strategies and Instruments Roundtable Q. 8, 2019-0811901C6 F - RRIF – Minimum amount after death

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Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(1) - Minimum Amount required recognition of RRIF minimum amount in post-terminal year of transfer of RRIF to surviving spouse 217

7 October 2016 APFF Financial Strategies and Instruments Roundtable Q. 2, 2016-0651711C6 F - RRIF, Transfer of designated benefit

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Tax Topics - Income Tax Act - Section 54 - Personal-Use Property land underlying duplex used 40% personally is not personal-use property 228
Tax Topics - Income Tax Regulations - Regulation 1102 - Regulation 1102(2) Reg. 1102(2) deems building to be separate from land and does not bifurcate the land 171
Tax Topics - Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(g) - Subparagraph 40(2)(g)(iii) capital loss recognition on land underlying duplex used 40% personally 73

Subsection 146.3(6.2)

Administrative Policy

8 April 2020 External T.I. 2016-0668991E5 F - Death of RRSP or RRIF annuitant

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Tax Topics - Income Tax Act - Section 146 - 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 220
Tax Topics - Income Tax Regulations - Regulation 214 - Subsection 214(4) T4RSP issued to surviving spouse rather than to deceased where transfer of entire refund of premiums to surviving spouse’s RRSP and RRSP is fully distributed 268
Tax Topics - Income Tax Regulations - Regulation 215 - Subsection 215(4) T4RIF issued to surviving spouse rather than to deceased where transfer of entire eligible amount to surviving spouse’s RRSP or RRIF, and RRIF is fully distributed 268
Tax Topics - Income Tax Regulations - Regulation 205 - Subsection 205(1) issuer required to issue T4RSP or T4RIF within a reasonable time after notification of death received after February filing date 116

11 July 2016 External T.I. 2015-0592681E5 F - RRIF Death of an annuitant

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Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(1) - Annuitant surviving spouse who has been predesignated can qualify as an RRIF annuitant even if he or she does not receive any annuity payments 251
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(l) transfer by eligible recipient of payment out of RRIF 275
Tax Topics - Income Tax Act - Section 146 - Subsection 146(1) - Refund of Premiums consequence of death if named as beneficiary in RRSP contract 169

Subsection 146.3(11) - Change in fund after registration

Administrative Policy

3 October 1996 T.I. 963156 (C.T.O. "Fees for RRSP and RPP")

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Tax Topics - Income Tax Act - Section 146 - Subsection 146(5) 22

Subsection 146.3(14)

Administrative Policy

6 October 2017 APFF Financial Strategies and Instruments Roundtable Q. 5, 2017-0707801C6 F - RRIF transfers – partition of family patrimony

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Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(1) - Designated Benefit payment from a deceased’s RRIF to the RRIF of the surviving spouse who was excluded under the will qualified as designated benefit 344
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(l) transfer from deceased's RRIF to RRIF of surviving spouse in settlement of claim 178

6 October 2017 APFF Financial Strategies and Instruments Roundtable Q. 1, 2017-0705221C6 F - Property transfers - common law partners in Québec

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Tax Topics - Income Tax Act - Section 146 - Subsection 146(16) - Paragraph 146(16)(b) a common-law partners’ separation agreement can engage s. 146(16)(b) or 146.3(14) rollover even if technically they have no legal rights to settle 278
Tax Topics - Income Tax Act - Section 73 - Subsection 73(1.01) - Paragraph 73(1.01)(b) rollover under common-law partners' separation agreement irrespective of whether technically they have separation rights to settle 146