Box 18 – Amounts deemed received by the annuitant – Deceased

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Box 18 – Amounts deemed received by the annuitant – Deceased

The deceased annuitant of a RRIF is considered to have received, just before death, an amount equal to the fair market value (FMV) of the RRIF property at the time of death.

Note

In certain situations, you may not have to issue a T4RIF slip in the deceased annuitant's name. Before you enter an amount in box 18, see Beneficiary of the RRIF property.

Date modified:
2016-11-09