Property from another RRIF

You can contribute to your RRIF by directly transferring property from:

• another RRIF under which you are the annuitant; or
• a RRIF under which your current or former spouse or common-law partner is the annuitant, if the transfer is made:
  • under a decree, order or judgment of a court, or under a written separation agreement; and
  • to settle rights arising out of your relationship on or after the breakdown of your relationship.

In addition, you can contribute to your RRIF any amount up to the eligible amount of the designated benefit you receive or are considered to have received from the deceased annuitant's RRIF in the following situations:

• the annuitant under a RRIF dies and, at the time of death, you were the deceased annuitant's spouse or common-law partner;
• you were a financially dependent child or grandchild of the deceased annuitant who depended on the annuitant because of a physical or mental infirmity.

For more information, see Information Sheet RC4178, Death of a RRIF Annuitant, or Form T1090, Death of a RRIF Annuitant - Designated Benefit for year 20__.

Forms and publications

• Information Sheet RC4178, Death of a RRIF Annuitant
• Form T1090, Death of a RRIF Annuitant - Designated Benefit for year 20__
• Guide T4040, RRSPs and Other Registered Plans for Retirement