Boxes 26 and 32

A spousal or common-law partner RRIF is a RRIF that received payments or transfers of property from a spousal or common-law partner RRSP. A spousal or common-law partner RRIF also includes a RRIF that received a payment or transfer of property from any of the annuitant's other spousal or common-law partner RRIFs. When you transfer property from or between spousal or common-law partner RRSPs and spousal or common-law partner RRIFs, you have to keep track of the property no matter how often it is transferred.

For a spousal or common-law partner RRIF, print or type yes "Y" for in box 26. In addition, enter the contributor spouse or common-law partner's social insurance number (SIN) in box 32 if the annuitant is less than 74 years old at the end of 2016 and:

• the amount in box 20 is more than the minimum amount. For more information, see Minimum amount from a RRIF;
• there is an amount in box 24; or
• there is an amount in box 35.

For all other situations, print or type no "N" for in box 26 and leave box 32 blank, unless there is a direct transfer on breakdown of a marriage or common-law partnership, in which case you would enter the SIN of the annuitant of the transferee plan in box 32.

This includes the following situations:

• at the time of the payment, the spouses or common-law partners were separated and living apart because of a breakdown of their relationship;
• the contributor spouse or common-law partner died during the year the payer made or is considered to have made the payment; or
• at the time of the payment, either the annuitant or the contributor spouse or common-law partner was a non-resident.

Date modified:

2016-11-09