Qualified beneficiary and refund of premiums

A qualified beneficiary is the annuitant's spouse or common-law partner or the annuitant's financially dependent child or grandchild.

A refund of premiums is some or all of an amount paid out of an RRSP to a qualified beneficiary as a result of the annuitant's death. A refund of premiums includes an amount paid as an RRSP benefit, but it does not include a tax-paid amount.

Related topics

• Tax-paid amount and after-tax amount from an unmatured RRSP

Date modified:

2016-10-24