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 , as amended by the Regulation to amend 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 0.1 : Temporary income under an SPP
• Schedule 0.2 : Lump-sum payment under an SPP or an LIRA (age 65 or over)
• Schedule 0.3 : Lump-sum payment under an SPP (ages 55 to 64)
• Schedule 0.5 : Temporary LIF income (under age 55)
• Schedule 0.9.1 : Transfer to an LIF (under age 55)
• Schedule 0.10 : Temporary income under an annuity contract (ages 55 to 64)

Schedules 0.1, 0.3 and 0.10 do not concern LIRAs or LIFs.
Schedules 0.4, 0.6, 0.7, 0.8 and 0.9 are revoked on 1 January 2025.