Dossier

T4RIF – Statement of Income from a Registered Retirement Income Fund

Dossier Guide · Text from dataset 2026.08.9

Once a registered retirement savings plan is converted into a registered retirement income fund (RRIF), the money starts coming back out. The T4RIF slip is how the carrier reports what came out during the year.

You do not prepare it. You receive it and use the boxes when you file.

What it reports

The T4RIF, Statement of Income from a Registered Retirement Income Fund, reports the taxable payments you received from a RRIF in the year, along with the special situations that can arise: a death, a transfer on a relationship breakdown, a deregistration, or an amount above the minimum.

Who sends it

RRIF carriers — the financial institutions that administer registered retirement income funds.

The main box

Box 16 – Taxable amounts. This is the amount of taxable payments received in the year. Refer to line 11500 for where to enter it on your return.

Box 24 – Excess amount is the taxable part of amounts received in the year that is more than the minimum amount. It is already included in box 16, so only report the box 16 amount. If the amount received relates to RRSP contributions you could not deduct from income, you may be able to claim an offsetting deduction on line 23200; Form T746 works that out.

The situation boxes

  • Box 18 – Deceased. The fair market value of all the property held by the RRIF at the time of the annuitant's death. Guide T4040 explains how to report it.
  • Box 20 – Deregistration. The fair market value of all the property held by the RRIF just before it became an amended fund. Refer to line 11500.
  • Box 22 – Other income or deductions. Where this goes depends on your situation. If you received the income from a deceased annuitant's RRIF and you are either 65 years of age or older, or the beneficiary spouse or common-law partner of the deceased, enter this amount on line 11500. Otherwise, enter any income amounts on line 13000 and any deductions — shown in brackets — on line 23200. If the amount was rolled over from a deceased annuitant's RRIF to a registered disability savings plan, it is reported on lines 13000 and 23200 with Form RC4625 attached.
  • Box 26 and box 32 – Spousal or common-law partner RRIF. If Yes appears in box 26, or the SIN of the contributor spouse or common-law partner is in box 32, the contributor spouse or common-law partner may have to include in income part or all of the amounts in boxes 20 or 24. Form T2205 sorts out who reports what.
  • Box 30 – Year/month/day. The RRIF annuitant's date of death.
  • Box 35 – Transfers on breakdown of marriage or common-law partnership. The amount directly transferred. This amount is not included in income.
  • Box 36 – Tax-paid amount. Used to calculate the amount that has to be reported on the final return of the deceased annuitant; Guide T4040 has more.
  • Box 37 – Advanced life deferred annuity purchase. An amount you transferred to purchase an advanced life deferred annuity (ALDA). Do not report it on your return and do not claim a deduction for the amount transferred.
  • Box 28 – Income tax deducted. Enter this amount on line 43700.

Whose return the amount belongs on

This is the T4RIF's real difficulty, and it is worth reading box 26 and box 32 before anything else. A slip in your name does not always mean the income is yours to report: for a spousal or common-law partner RRIF, part or all of boxes 20 or 24 may belong to the contributor spouse or partner instead. Form T2205 is how that gets settled when you file.

If a slip is late or looks wrong

The carrier that issued the slip is the one to ask about an amount on it. The Canada Revenue Agency (CRA) page this article is written from does not state a date by which the slip has to reach you.

What to keep

Keep the slip. Keep it with any form that goes with it — T2205 for a spousal or common-law partner RRIF, T746 for an offsetting deduction, RC4625 for a rollover — because the slip alone does not show why an amount landed where it did.

If the slip relates to a death, keep it with the estate's records as well as your own: box 18, box 30 and box 36 all point at the deceased annuitant's final return.

Dossier stores the slip and identifies it as a T4RIF, so it is with the rest of your year's paper. It does not read the amounts off it, and it does not decide whose return an amount belongs on; that is settled when the return is filed.

Official CRA sources

Source: Canada Revenue Agency (canada.ca). Not tax advice.