If you are a member of an SPP, you can contribute to your RRIF by directly transferring a lump-sum amount from an SPP.

You can also transfer a lump-sum amount from an SPP if you are entitled to it because your current or former spouse or common-law partner was a member of an SPP, and one of the following situations applies:

• your current or former spouse or common-law partner has died
• you and your current or former spouse or common-law partner are living separate and apart at the time of the transfer and you are entitled to receive the lump-sum:
  • under a decree, order or judgment of a competent tribunal, or under a written separation agreement
  • to settle rights arising out of your relationship on or after the breakdown of your relationship

Forms and publications

• Guide T4040, RRSPs and Other Registered Plans for Retirement