Receiving income from a RRIF - Canada.ca
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/registered-retirement-income-fund-rrif/receiving-income-a-rrif.html
WEBIf, in 2023, your RRIF was changed and it no longer satisfies the rules under which it was registered, it is no longer a RRIF. It is now an amended plan or fund. In such a case, we consider you to have received, in 2023, an amount that equals the fair market value of all the property the plan or fund held at the time it ceased being a RRIF.
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