Box B – RRIF

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Enter in box B of the RL-2 slip (see courtesy translation RL-2-T) the total of the amounts paid out of or under a registered retirement income fund (RRIF), other than:

  • amounts that must be reported elsewhere on the RL-2 slip;
  • the value of the property held in a RRIF that you transferred directly to another RRIF in the name of the annuitant, provided the transfer was made using federal form T2033;
  • the value of property held in a RRIF that you transferred, in the name of the annuitant, directly to any of the following:
    • a registered pension plan (RPP),
    • a pooled registered pension plan (PRPP),
    • a voluntary retirement savings plan (VRSP);
  • the value of the property held in a RRIF that was transferred directly to another RRIF, an RRSP, a PRPP or a VRSP in the name of the spouse or former spouse of the annuitant. In the case of a former spouse, the transfer must have been made pursuant to a decree, order or judgment of a competent tribunal (or under a written separation agreement) concerning the partition of property between the annuitant and the annuitant's spouse or former spouse in settlement of rights arising out of, or on the breakdown of, their conjugal relationship.

The amount entered in box B of the RL-2 slip must include payments made to the RRIF annuitant in the year that exceed the minimum amount, payments made to the surviving spouse designated as the successor annuitant and, in certain situations, the amount of the designated benefit paid to the surviving spouse after the death of a RRIF annuitant.

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