T4RIF Statement of income from a Registered Retirement Income Fund – slip information for individuals

For detailed information on the amounts shown in the boxes of your T4RIF slip, see the corresponding box number below the following image:

T4RIF slip image

T4RIF slip

Box 16 – Taxable amounts

This is the amount of taxable payments received in the year. For information on where you enter this amount on your return, see line 11500.

Box 18 – Deceased

This is the fair market value of all the property held by the RRIF at the time of the annuitant's death. For more information on how to report this amount, see Guide T4040, RRSPs and Other Registered Plans for Retirement.

Box 20 – Deregistration

This is the fair market value of all the property held by the RRIF just before the RRIF became an amended fund. For information on where you enter this amount on your return, see line 11500.

Box 22 – Other income or deductions

If you received the income from a deceased annuitant's RRIF and you are either 65 years of age or older, or the beneficiary spouse or common-law partner of the deceased, enter this amount on line 11500 of your return. Otherwise, enter any income amounts on line 13000 and any deductions (amount shown in brackets) on line 23200 of your return.

However, if the amount was rolled over from a deceased annuitant's RRIF to a registered disability savings plan, enter this amount on line 13000 and line 23200 of the deceased's return. Form RC4625, Rollover to a Registered Disability Savings Plan (RDSP) under Paragraph 60(m), must be attached to the deceased's return. If you are an eligible individual, enter the amount of the rollover on line 13000 and the amount transferred on line 23200 of your return. For more information, see Information Sheet RC4178, Death of a RRIF Annuitant or a PRPP Member.

Box 24 – Excess amount

This is the taxable part of amounts received in the year that is more than the minimum amount. This amount is already included in box 16. Only report the box 16 amount on your return, if the amount received relates to RRSP contributions you could not deduct from income, you may be able to claim an offsetting deduction on line 23200. For more information, see Form T746, Calculating Your Deduction for Refund of Unused RRSP, PRPP, and SPP Contributions.

Box 26 and 32 – Spousal or common-law partner RRIF

If Yes appears in box 26, or if the SIN of the contributor spouse or common-law partner is in box 32, the contributor spouse or common-law partner may have to include in income part or all of the amounts in boxes 20 or 24, if any. For more information, see Form T2205, Amounts from a Spousal or Common-law Partner RRSP, RRIF or SPP to Include in Income.

Box 28 – Income tax deducted

Enter this amount on line 43700 of your return.

Box 30 – Year/month/day

This is the RRIF annuitant's date of death.

Box 35 – Transfers on breakdown of marriage or common-law partnership

This is the amount directly transferred on breakdown of a marriage or common-law partnership. This amount is not included in income.

Box 36 – Tax-paid amount

This amount is used to calculate the amount that has to be reported on the final return of the deceased annuitant. For more information, see Guide T4040, RRSPs and Other Registered Plans for Retirement.

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