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.