Subsection 205(1)
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 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 |