A couple separated in 2010 without proceeding to an official division of their assets. When Monsieur subsequently died, his will excluded Madame. She made a claim against the executor, and they then agreed in writing to transfer the property in the deceased’s RRIF to her for contribution to her RRIF. However, the depositary for the deceased’s RRIF refused to sign the Form T2220 for such transfer to her RRIF.
In finding that s. 146.3(14) was not available, CRA stated:
Where, as in the situation described, the last annuitant of the transferor RRIF is deceased, the RRIF no longer has an annuitant within the meaning of subsection 146.3(1), so that a transfer of property from the RRIF of an annuitant is no longer possible. In any event ... [e]ven if subsection 146.3(14) were applicable after the death of the last RRIF annuitant, it would not have the effect of rendering subsection 146.3(6) inapplicable immediately before the death of the last annuitant.