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LIRAs and LIFS

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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.