Box D – Refund of RRSP Premiums Paid to a Surviving Spouse

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Enter in box D of the RL-2 slip (see courtesy translation RL-2-T) the amount of the refund of RRSP premiums paid to the surviving spouse of an unmatured registered retirement savings plan (RRSP) annuitant if all of the following conditions are met:

  • The surviving spouse was named as the beneficiary of all property held in an unmatured RRSP, pursuant to the provisions of the RRSP contract or, where naming a beneficiary is not provided for in the applicable legislation, of the will.
  • The full amount of the refund of premiums is transferred to the RRSP, the registered retirement income fund (RRIF), the pooled registered pension plan (PRPP) or to a voluntary retirement savings plan (VRSP) of the surviving spouse or used to purchase an annuity in the surviving spouse's name.
  • The issuer of the RRSP carries out the transfer or purchase before the end of the year following the year of death.

If any of the aforementioned conditions is not met, refer to Box K – Income Earned After Death (RRSP, RRIF, PRPP or VRSP).

The amount of the refund of RRSP premiums may include income earned after the annuitant's death up to either of the following dates:

  • the date of the transfer to the RRSP, RRIF, PRPP or VRSP; or 
  • the date of purchase of the annuity.

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