Box B – VRSP

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Enter in box B of the RL-2 slip (see courtesy translation RL-2-T) the total amount paid out of or under a voluntary retirement savings plan (VRSP), other than

  • amounts that must be reported elsewhere on the RL-2 slip;
  • single payments made under a VRSP that were transferred directly to another VRSP, to a licensed annuities provider for the acquisition of an eligible annuity or to a registered pension plan (RPP), a pooled registered pension plan (PRPP), a registered retirement savings plan (RRSP) or a registered retirement income fund (RRIF) in the name of the annuitant, or of the annuitant's surviving spousespouse or former spouse. In the case of a former spouse, the following conditions must be met:
    • the transfer was made under 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 annuitant and the annuitant's spouse or former spouse were separated at the time of the transfer.

The amount entered in box B of the RL-2 slip must include payments made to the surviving spouse designated as the successor annuitant and certain amounts paid to the qualifying survivor after the death of a VRSP annuitant.

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