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Rather than leaving your RRSP or RRIF assets to a spouse, maybe you ve decided that you re going to leave the assets to your kids or grandchildren In the vast majority of cases, this is going to mean a tax bill Typically, you ll face tax on these plan assets on your nal tax return; then the balance is distributed to the children or grandchildren But like many rules in tax, there are exceptions In this case, there are two: In rm Dependants You ll manage to avoid the tax collector if you leave your RRSP or RRIF assets to a child or grandchild, of any age, who was nancially dependent on you at the time of your death due to a physical or mental in rmity Your dependant will be eligible to transfer your plan assets tax-free to his or her own RRSP, RRIF, or annuity Minor Dependants If a minor child was nancially dependent on you at the time of your death, the child will be eligible to buy an annuity to age 18 using your RRSP or RRIF assets This won t defer tax for very long in most cases, but it beats paying tax on the plan assets in one year If the minor is in rm, then the rules for in rm dependants apply It s always best to name the appropriate person as bene ciary of your RRSP or RRIF on the plan application form itself However, naming the appropriate person in your will accomplishes the same thing crystal reports qr code font QR Codes in Crystal Reports | SAP Blogs
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