Box E – Benefit Deemed to Have Been Received at the Time of Death (RRSP, RRIF, PRPP or VRSP)
In certain situations, you must enter in box E of the RL-2 slip (see courtesy translation RL-2-T) the fair market value (FMV) of the property held in a plan or fund of a deceased person at the time of his or her death where the deceased is an annuitant of one of the following:
- a registered retirement income fund (RRIF);
- a pooled registered pension plan (PRPP);
- a registered retirement savings plan (RRSP);
- a voluntary retirement savings plan (VRSP).