LIRA and LIF schedules prescribed by Regulation

The holder of a locked-in retirement account (LIRA) or a life income fund (LIF) may have to use one of the following schedules from the Regulation respecting supplemental pension plans.

R-15.1, r. 6: Regulation respecting supplemental pension plans This link will open in a new window.

To directly access schedules 0.1 to 0.10 of the Regulation:

Schedule 0.1 : Temporary income under a SIPP
Schedule 0.2 : Lump-sum payment under a SIPP, an LIRA or an LIF (as of age 65)
Schedule 0.3 : Lump-sum payments under a SIPP (ages 55-64)
Schedule 0.4 : Temporary LIF income (ages 54-64)
Schedule 0.5 : Temporary LIF income (under age 54)
Schedule 0.6 : Factors related to the reference rate and an LIF holder's age
Schedule 0.7 : Conversion factors related to an LIF holder's age
Schedule 0.8 : Temporary LIF income exceeding the reference temporary income (ages 54-64)
Schedule 0.9 : Transfer to an LIF (age 54 or over)
Schedule 0.9.1 : Transfer to an LIF (under age 54)
Schedule 0.10 : Temporary income under a annuity contract (ages 55 to 64)

Schedules 0.1, 0.3 and 0.10 do not concern LIRAs and LIFs.