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With its annotations, commentaries and examples, this document makes it easier to understand the sections of the Regulation respecting supplemental pension plans that deal with LIRAs (locked-in retirement accounts) and LIFs (life income funds).
An insert (1 page, 41 Kb) specifies the revisions that must be made to this document, which are mainly the result of legislative changes.
The offprint is available in a print version only and includes the insert.
See our Frequently Asked Questions for details on the temporary easing measure we have implemented regarding LIF withdrawals during the COVID-19 pandemic.
Please note that our LIF Quick Calc tool, which makes it possible to determine the amounts that you can withdraw from an LIF, does not take into account the measure and will not be modified during the outbreak.
See the Frequently Asked Questions for details regarding the temporary easing measures for supplemental pension plans within the context of the COVID-19 pandemic.