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The Charter of the French language and its regulations govern the consultation of English-language content.

14. Deduction for a Loss in the Value of Investments in an RRSP, a RRIF or a PRPP/VRSP (Line 250)

Under certain conditions, you can deduct, in the principal return filed for the year a person died, the loss in value of investments in an unmatured RRSP, in a RRIF or in a PRPP/VRSP sustained between the date of death and the date of payment to the heirs. Enclose a photocopy of the form entitled Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP (form RC249) that the RRSP issuer, RRIF carrier or PRPP/VRSP administrator gave you.

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