Summary Policy

Date
September 3, 2003

Reference Number
CSP - R15

Key Words
Registered Pension Plan (RPP)

Policy Statement

An individual can designate a registered charity as beneficiary of a registered pension plan. A charity can issue an official donation receipt for lump-sum pension benefits paid to the charity.

References

• Direct Designation, CSP - D09.
• Gift, CSP - G01.
• Receipt, CSP - R02.
• Withholding Tax, CSP - T05.
• Registered Pension Plan, CIL-1995-008.