Deceased Taxpayers and RRSP/RRIF Transfers

Updated: 2025-06-25

Learn how to record a transfer of an unmatured or matured RRSP (or RRIF) from a deceased taxpayer to a surviving spouse or common-law partner under section 60(l) of the ITA on the spousal return.

• Transfer to Spouse or Common-Law Partner’s RRSP (Qualifying Survivor)—Unmatured RRSP
• Transfer to Spouse or Common-Law Partner’s RRSP (Qualifying Survivor)—Matured RRSP
• Transfer to Spouse or Common-Law Partner’s RRIF (Qualifying Survivor)

Transfer to Spouse or Common-Law Partner’s RRSP (Qualifying Survivor)—Unmatured RRSP

Scenario 1: Where the transfer meets the exception criteria and is not included in the deceased’s income immediately before death.

1. Income inclusion:
   1. The T4RSP is issued to the surviving spouse or common-law with an amount in box 18 (Refund of premiums). This amount is reported on line 12900 of the return.
      
2. Transfer made to an RRSP where the qualifying survivor is 71 or younger on December 31 of the year: 
   1. Enter the RRSP receipt on the RRSP Contributions worksheet.
   2. In the RRSP Transfers section, enter the designated transfer amount on line 6 (Refund of premiums).
      
   3. TaxCycle populates the relevant section for Schedule 7, line 24640, to recognize the tax-deferral status of the transfer and deduction on line 20800 of the return.
3. The qualifying survivor is over the age of 71 on December 31 of the year and/or the transfer was made to a RRIF: 
   1. On the Deductions worksheet, enter the transfer amount and a description in the Line 23200 - Other deductions section.
      

Scenario 2: Where the transfer does NOT meet the exception criteria and is included in the deceased’s income immediately before death.

1. The T4RSP is issued directly to the spouse or common-law partner for amounts after the date of death up to the day when property was distributed (i.e., boxes 18, 28 and 40).
   
2. Transfer made to an RRSP where the qualifying survivor is 71 or younger on December 31 of the year:
   
   1. Calculate the maximum reduction (refer to Chart 2 on the RC4177) that can be applied to reduce the deemed disposition reported on the deceased’s final return.
   2. Report the reduction claimed as income in the Line 12900 - RRSP Income section of the Income worksheet of the qualifying spouse’s return.
      
   3. Enter the RRSP receipt on the RRSP Contributions worksheet.
   4. In the RRSP Transfers section, enter the designated transfer amount being made on the relevant lines.
      
   5. TaxCycle populates the relevant section for Schedule 7, line 24640, to recognize the tax-deferral status of the transfer and deduction on line 20800 of the return.
3. The qualifying survivor was over the age of 71 on December 31 of the year when the transfer was made.
   
   1. Calculate the maximum reduction (refer to Chart 2 on the RC4177) that can be applied to reduce the deemed disposition reported on the deceased’s final return.
   2. Report the reduction claimed as income in the Line 12900 - RRSP Income section of the Income worksheet of the qualifying spouse’s return.
      
   3. On the Deductions worksheet, enter the transfer amount and a description in the Line 23200 - Other deductions section.
      

Transfer to Spouse or Common-Law Partner’s RRSP (Qualifying Survivor)—Matured RRSP

1. The spouse or common-law partner is the successor annuitant.
2. The T4RSP is issued directly to the spouse or common-law partner with an amount in box 16 (Annuity payments). The income inclusion is reported on line 12900 of the return. 
3. Under box 16, check the Yes box to indicate that the amount was received due to death of a spouse/common-law partner, so that this income is recognized as eligible income for the pension amount.
   
4. The income is included in income in the year received with no rollover.

Transfer to Spouse or Common-Law Partner’s RRIF (Qualifying Survivor)

Scenario 1: Where the transfer meets the exception criteria and is not included in the deceased’s income immediately before death.

1. The T4RIF is issued directly to the spouse or common-law partner: 
   1. Income inclusion amount entered in box 16 (Taxable amounts) and is reported on line 12900 of the return.
   2. Amounts transferred are included in box 24 (Excess amount). Indicate if the amounts were transferred to an RRSP or RRIF.
      
2. Transfer made to an RRSP where the qualifying survivor is 71 or younger on December 31 of the year:
   1. Enter the RRSP receipt on the RRSP Contributions worksheet.
   2. The transferred amount is calculated on line 5 in the RRSP Transfers section of the worksheet.
      
   3. TaxCycle populates the relevant section for Schedule 7, line 24640, to recognize the tax-deferral status of the transfer and deduction on line 20800 of the return.
3. The qualifying survivor is over the age of 71 on December 31 of the year and the transfer was made to a RRIF: 
   1. TaxCycle calculates the transferred amount on line 23200 of the return.

Scenario 2: Where the transfer does NOT meet the exception criteria and is included in the deceased’s income immediately before death and the qualifying survivor receives a “designated benefit” out of a RRIF.

1. The T4RIF is issued directly to the spouse or common-law partner:
   1. Income inclusion(s) for amounts after the date of death to the date of distribution of the RRIF. 
2. Transfer made to an RRSP where the qualifying survivor is 71 or younger on December 31 of the year:
   1. On the Income worksheet, enter the designated benefit under Other pension/superannuation amounts to include, in the Line 11500 - Other Pensions or Superannuation section.
      
   2. Enter the RRSP receipt on the RRSP Contributions worksheet.
   3. In the RRSP Transfers section, enter the amount of income eligible to transfer in Other.
      
   4. TaxCycle populates the relevant section for Schedule 7, line 24640, to recognize the tax-deferral status of the transfer and deduction on line 20800 of the return.
3. The qualifying survivor is over the age of 71 on December 31 of the tax year and the transfer was made to a RRIF:
   1. On the Income worksheet, enter the designated benefit under Other pension/superannuation amounts to include, in the Line 11500 - Other Pensions or Superannuation section.
      
   2. On the Deductions worksheet, enter the transfer amount and a description in the Line 23200 - Other deductions section.
      

Useful CRA Links

• Death of an annuitant
• Deceased RRIF annuitant