Qualifying survivor and refund of premiums
A qualifying survivor is the annuitant's spouse or common-law partner or the annuitant's financially dependent child or grandchild.
A refund of premiums is some or all of an amount paid out of an RRSP to a qualifying survivor as a result of the annuitant's death. A refund of premiums includes an amount paid as an RRSP benefit, but it does not include a tax-paid amount.
If amounts are paid to the estate and the qualifying survivor is a beneficiary of the estate, the qualifying survivor and the legal representative of the estate can jointly elect to treat part or all of the amounts paid to the estate as received by the qualifying survivor as a refund of premiums.
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