Death of an RRSP annuitant

At the time of death, an individual may have an RRSP. The amount you include in income of the deceased annuitant can vary depending on whether or not the RRSP has matured.

As well, any balances remaining for withdrawals under the Home Buyer's Plan or Lifelong Learning Plan may have to be included in income on the final tax return.

Forms and publications

• Form T2019, Death of an RRSP Annuitant - Refund of Premiums
• Information Sheet RC4177, Death of an RRSP Annuitant
• Interpretation Bulletin IT-500R, Registered Retirement Savings Plans - Death of an Annuitant
• T4RSP slip, Statement of RRSP Income
• Form RC249, Post-death decline in the value of an unmatured RRSP or a RRIF - Final distribution made in 20__

Related topics

• Deceased persons: Preparing their tax returns