Regulation 214

Subsection 214(4)

Administrative Policy

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

When the annuitant of an unmatured RRSP or a RRIF dies and the surviving spouse is named as the sole beneficiary in the contract, should the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
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 Act - Section 146.3 - 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 224
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