Deceased RRIF annuitant

The CRA explains how to report amounts that you paid or that are considered to have been paid from a RRIF because the annuitant died.

Topics

• Spouse or common-law partner as successor annuitant
• Beneficiary of the RRIF property
• Who is the beneficiary of the RRIF?
• Qualifying survivor and designated benefit
• RRIF benefit and exempt period
• Tax-paid amount and after-tax amount from a RRIF
• How to issue T4RIF slips

Forms and publications

• Guide T4013, T3 Trust Guide
• T3RET, T3 Trust Income Tax and Information Return
• Form T1090, Joint Designation on the Death of a RRIF Annuitant, PRPP Member, or ALDA Annuitant
• Form RC249, Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in Value of a PRPP