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LIRAs and LIFS

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Are you familiar with LIRAs and LIFs?

This folder provides information about locked-in retirement accounts (LIRAs) and life income funds (LIFs) and answers frequently asked questions about them.

Last update: December 2018.

download, 20 pages, 451 kB

Newsletter Express (21 May 2008)

Determining Applicable Law for an LIRA or LIF

Last update: May 2008.

download, 4 pages, 100 kB

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LIRA and LIF schedules prescribed by regulation

The holder of an LIRA or an 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 Cet hyperlien s'ouvrira dans une nouvelle fenêtre.

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.