<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nam##2200000za#4500</marc:leader>
    <marc:controlfield tag="001">9.652302</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20210615115546</marc:controlfield>
    <marc:controlfield tag="007">ta</marc:controlfield>
    <marc:controlfield tag="008">150407|2010||||xxc|||||     f|0| 0 eng|d</marc:controlfield>
    <marc:datafield tag="040" ind1=" " ind2=" ">
      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="086" ind1="1" ind2=" ">
      <marc:subfield code="a">Rv4-6/2010E</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="110" ind1="2" ind2=" ">
      <marc:subfield code="a">Canada Revenue Agency.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="0">
      <marc:subfield code="a">Death of an RRSP annuitant </marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">Ottawa - Ontario : </marc:subfield>
      <marc:subfield code="b">Canada Revenue Agency </marc:subfield>
      <marc:subfield code="c">[2010].</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">6p. : </marc:subfield>
      <marc:subfield code="b">tables ; </marc:subfield>
      <marc:subfield code="c">28 cm.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1="3" ind2=" ">
      <marc:subfield code="a">Contains general information about the taxation of amounts held in a registered retirement savings plan (RRSP) at the time the annuitant died and the taxation of amounts paid out of an RRSP because the annuitant died. It explains how these amounts are generally reported, and the options that are available to the deceased annuitant’s legal representative (liquidator) and the qualified beneficiaries to reduce or defer the tax liability resulting from the annuitant’s death.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="563" ind1=" " ind2=" ">
      <marc:subfield code="a">Processed</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="590" ind1=" " ind2=" ">
      <marc:subfield code="a">11-15</marc:subfield>
      <marc:subfield code="b">2011-04-15</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="690" ind1="0" ind2="7">
      <marc:subfield code="a">Survivor benefits</marc:subfield>
      <marc:subfield code="2">gcpds</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Décès du rentier du REER </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.685275</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="776" ind1="0" ind2="#">
      <marc:subfield code="t">Death of an RRSP annuitant </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.694569</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="986" ind1=" " ind2=" ">
      <marc:subfield code="a">RC4177(E) Rev. 10</marc:subfield>
    </marc:datafield>
  </marc:record>
</marc:collection>
