Box E – Death of a VRSP Annuitant
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.