To use the Add to cart function, you must change your Web browser’s parameters to accept cookies. Once the parameters have been changed, you must refresh the Web page.
This folder provides information about locked-in retirement accounts (LIRAs) and life income funds (LIFs) and answers frequently asked questions about them.
Please note that the content of this booklet does not take into consideration the temporary easing measure regarding Life Income Funds (LIFs) within the context of the COVID-19 pandemic.
Determining Applicable Law for an LIRA or LIF
This PDF document may contain barriers to accessibility. You can obtain assistance by calling us.
(LIRA and LIF offprint; French only)
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.
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
To directly access schedules 0.1 to 0.10 of the Regulation:
Schedules 0.1, 0.3 and 0.10 do not concern
LIRAs and LIFs.