What's new for the completion of returns for deceased individuals

Rollover of registered retirement savings plan (RRSP) proceeds to a registered disability savings plan (RDSP)

For deaths occurring in 2011, the existing registered retirement savings plan (RRSP) rollover rules are extended to allow a specified RDSP payment from a deceased person's RRSP to the RDSP of a financially dependent infirm child or grandchild. Similar rules also apply for registered retirement income fund (RRIF) proceeds and certain lump-sum amounts paid from registered pension plans.

For more information, see Line 129 - RRSP income and Line 130 - Other income.