Death of an RRSP annuitant : Rv4-6/2010E

Contains general information about the taxation of amounts held in a registered retirement savings plan (RRSP) at the time the annuitant died and the taxation of amounts paid out of an RRSP because the annuitant died. It explains how these amounts are generally reported, and the options that are available to the deceased annuitant’s legal representative (liquidator) and the qualified beneficiaries to reduce or defer the tax liability resulting from the annuitant’s death.

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publications.gc.ca/pub?id=9.652302&sl=1

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