Consulting Insights | CI Global Asset Management

Non-residents and Their RRSPs and RRIFs at Death

Wilmot George

When an RRSP or RRIF annuitant dies, tax implications at that time depend on the residential status of the annuitant. This podcast discusses the implications when the plan annuitant is a non-resident of Canada with specific references to differences in withholding taxes when the annuitant is a non-resident vs a Canadian resident, when and how a Canadian tax return plays a role and tax-deferred rollover opportunities when the plan beneficiary is a spouse, common-law partner or financially dependent child.