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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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(6.2) deduction for transfer to eligible recipient by surviving spouse 277
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(l) transfer by eligible recipient of payment out of RRIF 267
Tax Topics - Income Tax Act - Section 146 - Subsection 146(1) - Refund of Premiums consequence of death if named as beneficiary in RRSP contract 154

Designated Benefit

Administrative Policy

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

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Locations of other summaries Wordcount
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 162

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

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Locations of other summaries Wordcount
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) 157
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(l) transfer from deceased's RRIF to RRIF of surviving spouse in settlement of claim 168

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

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

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Subsection 146.3(6.1)

Administrative Policy

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

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Locations of other summaries Wordcount
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 444

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

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Locations of other summaries Wordcount
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 510
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 258
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - lParagraph 212(1)(q) direct transfer to RRIF of surviving non-resident spouse 280

Subsection 146.3(6.11)

Administrative Policy

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

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 54 - Personal-Use Property land underlying duplex used 40% personally is not personal-use property 214
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 161
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 71

Subsection 146.3(6.2)

Administrative Policy

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

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Locations of other summaries Wordcount
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 243
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(l) transfer by eligible recipient of payment out of RRIF 267
Tax Topics - Income Tax Act - Section 146 - Subsection 146(1) - Refund of Premiums consequence of death if named as beneficiary in RRSP contract 154

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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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 146 - Subsection 146(5) 20

Subsection 146.3(14)

Administrative Policy

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

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Locations of other summaries Wordcount
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 328
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(l) transfer from deceased's RRIF to RRIF of surviving spouse in settlement of claim 168

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

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Locations of other summaries Wordcount
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 256
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 138