Elections Respecting the RRSP of a Deceased Annuitant

TP-930-V

This form is for the legal representative of a registered retirement savings plan (RRSP) annuitant who received an RRSP amount following the annuitant's death and a qualifying survivor (including the surviving spouse) of the deceased annuitant who is entitled to all or part of an RRSP amount in full or partial satisfaction of the person's rights as a beneficiary of the annuitant's succession. They can use this form to consider the qualifying survivor, if he or she is the surviving spouse of the annuitant, as the replacement annuitant of the plan or to consider an RRSP amount received by the legal representative to have been paid as a refund of premiums to the qualifying survivor.

A qualifying survivor who has been designated the beneficiary of all or part of the property held in the deceased annuitant's RRSP (according to the terms of the RRSP contract or the deceased annuitant's will) and has received a refund of premiums from the RRSP can also use this form to calculate the amount to include in their income tax return with respect to the refund.

2012-02 version