Schedules to the Regulation related to LIRAs or LIFs

The holder of a locked-in retirement account (LIRA) or a life income fund (LIF) may have to complete a declaration in conformity with the declaration of one of the schedules to the Regulation respecting supplemental pension plans and send it to the financial institution that manages the LIRA or LIF.

To access only the schedules to the Regulation in force on 1 January 2025:

• Schedule 0.2 : Lump-sum payment under an SPP or an LIRA (age 65 or over)
• Schedule 0.5 : Temporary LIF income (under age 55)
• Schedule 0.9.1 : Transfer to an LIF (under age 55)

Schedules 0.4, 0.6, 0.7, 0.8 and 0.9 were revoked on 1 January 2025.

Legal references

• Regulation respecting supplemental pension plans:
• Section 19.2  and Schedule 0.5  
• Section 22.2  and Schedule 0.9.1  
• Section 29  subparagraph 9.1 of the second paragraph and Schedule 0.2