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LIRAs and LIFS

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Are you familiar with LIRAs and LIFs?

This folder provides information about locked-in retirement accounts (LIRAs) and life income funds (LIFs) and answers frequently asked questions about them.

Last update: December 2018.

download, 20 pages, 451 kB

Newsletter Express (21 May 2008)

Determining Applicable Law for an LIRA or LIF

Last update: May 2008.

download, 4 pages, 100 kB

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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.

Regulation to amend the Regulation respecting supplemental pension plans This link will open in a new window.

To access only the schedules to the Regulation in force on 1 January 2025:

Schedule 0.1 : Temporary income under a supplemental pension plan
Schedule 0.2 : Lump-sum payment under a supplemental pension plan or an LIRA (age 65 or over)
Schedule 0.3 : Lump-sum payment under a supplemental pension plan (ages 55 to 64)
Schedule 0.5 : Temporary LIF income (under age 55)
Schedule 0.9.1 : Transfer to an LIF (under age 55)
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 or LIFs.
Schedules 0.4, 0.6, 0.7, 0.8 and 0.9 are revoked on 1 January 2025.

R-15.1, r. 6 — Regulation respecting supplemental pension plans This link will open in a new window.

To access only Schedules 0.1 to 0.10 to the Regulation as they read prior to 1 January 2025:

Schedule 0.1 : Temporary income under a supplemental pension plan
Schedule 0.2 : Lump-sum payment under a supplemental pension plan, an LIRA ou an LIF (age 65 or over)
Schedule 0.3 : Lump-sum payment under a supplemental pension plan (ages 55 to 64)
Schedule 0.4 : Temporary LIF income (ages 54 to 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 to 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 an annuity contract (ages 55 to 64)

Schedules 0.1, 0.3 and 0.10 do not concern LIRAs or LIFs.