Box K – Death of an RRSP Annuitant

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

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 savings plan (RRSP) further to the annuitant's death. This amount represents:

  • in the case of an insured RRSP, the income earned after the annuitant's death;
  • in the case of a depositary RRSP, the interest or income credited or added to the RRSP after the annuitant's death and up to the end of the year following the year of death;
  • in the case of a trusteed RRSP, 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 RRSP is the surviving spouse, do not enter in box K the amount that is entered in box B (see Box B – Death of an RRSP Annuitant – Annuity Payment Made to the Surviving Spouse Designated as the Successor Annuitant) or box D.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter