Box E – Death of a VRSP Annuitant

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If the surviving spouse has not been designated as the successor annuitant pursuant to applicable legislation, enter in box E of the deceased annuitant's RL-2 slip (see courtesy translation RL-2-T), the fair market value of the property held in the voluntary retirement savings plan (VRSP) at the time of the annuitant's death minus:

  • the amount in box B of the RL-2 slip filed in the name of the qualifying survivor of a VRSP annuitant (see Box B – Death of the Annuitant of a VRSP: Amount Paid to the Qualifying Survivor);
  • single payments to the surviving spouse were transferred, in the name of the surviving spouse, directly to any of the following:
    • another VRSP,
    • a licensed annuities provider for the acquisition of an eligible annuity,
    • a registered pension plan (RPP),
    • a pooled registered pension plan (PRPP),
    • a registered retirement savings plan (RRSP), or
    • a registered retirement income fund (RRIF).

If the result is negative, leave the box blank.

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