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This folder provides information about locked-in retirement accounts (LIRAs) and life income funds (LIFs) and answers frequently asked questions about them.
Determining Applicable Law for an LIRA or LIF
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(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.