Qualifying survivor and designated benefit
A qualifying survivor is the deceased annuitant's spouse or common-law partner or a financially dependent child or grandchild. Generally, a designated benefit is some or all of an amount paid out of a RRIF to a qualifying survivor as a result of the annuitant's death. A designated benefit includes an amount paid as a RRIF benefit, but it does not include a tax-paid amount. A designated benefit is similar to a refund of premiums paid from an unmatured RRSP.
For more information, see Tax-paid amount and after-tax amount from a RRIF.
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