Box K – Death of a RRIF Annuitant

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Enter in box K of the RL-2 slip (see courtesy translation RL-2-T) the amount paid to the beneficiary of the property held in a registered retirement income fund (RRIF) further to the annuitant's death. This amount represents:

  • in the case of an insured RRIF, the income earned after the annuitant's death;
  • in the case of a depositary RRIF, the interest or income credited or added to the RRIF after the annuitant's death and up to the end of the year following the year of death;
  • in the case of a trusteed RRIF, the income accrued after the annuitant's death, other than income that was included in the income of the trust for a taxation year that began after December 31 of the year following the year of death.

However, if the beneficiary of the property held in the RRIF is the surviving spouse, do not enter in box K the amount that is entered in box B (see Box B – Death of a RRIF Annuitant – Payment Made to the Surviving Spouse Designated as the Successor Annuitant and Box B – Death of a RRIF Annuitant – Designated Benefit Paid to the Surviving Spouse).

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