Chart – Prescribed factors

Prescribed factors
Age of the RRIF annuitant or
spouse or common-law partner
Pre-March 1986
Note 1
Qualifying RRIFs
Note 2
All other RRIFs
Note 3
71 .0526 .0526 .0528
72 .0556 .0540 .0540
73 .0588 .0553 .0553
74 .0625 .0567 .0567
75 .0667 .0582 .0582
76 .0714 .0598 .0598
77 .0769 .0617 .0617
78 .0833 .0636 .0636
79 .0909 .0658 .0658
80 .1000 .0682 .0682
81 .1111 .0708 .0708
82 .1250 .0738 .0738
83 .1429 .0771 .0771
84 .1667 .0808 .0808
85 .2000 .0851 .0851
86 .2500 .0899 .0899
87 .3333 .0955 .0955
88 .5000 .1021 .1021
89 1.0000 .1099 .1099
90 .0000 .1192 .1192
91 .0000 .1306 .1306
92 .0000 .1449 .1449
93 .0000 .1634 .1634
94 .0000 .1879 .1879
95 or older .0000 .2000 .2000

All prescribed factors under the column "Pre-March 1986" have been calculated. Additionally, the prescribed factors under the column Qualifying RRIFs (between the ages of 71-78 only) have also been calculated.

If the age is 70 years or younger, the prescribed factor is calculated as follows: 1 divided by (90 minus the age).

  • All prescribed factors under the column "Pre-March 1986" have been calculated. Additionally, the prescribed factors under the column Qualifying RRIFs (between the ages of 71-78 only) have also been calculated.

If the age is 70 years or younger, the prescribed factor is calculated as follows: 1 divided by (90 minus the age).

1. You can continue to use the "Pre-March 1986" factor for a RRIF that was set up before 1986, unless it was revised or amended at any time or holds an annuity contract after July 1997 for all years that start after the earliest of the following days:

  • the day is after July 1997
  • the day on which the trust holds such a contract

2. A qualifying RRIF is one that has never received any property as consideration, other than property transferred from another qualifying RRIF, and was set up during one of the following periods:       

  • before 1986 and has since been revised or amended
  • after 1986 and before 1993
  • after 1992 with funds or property transferred directly from another qualifying RRI

3. In all other cases, use "All other RRIFs" factor.

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