Regulation 215

Subsection 215(4)

Administrative Policy

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

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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 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 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

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