Is there tax payable on RIF paid out upon death? If so, why is the amount listed on the T4RIF in box 18 rather than box 16?

[mcar416940]

I am preparing the tax return for a relative who passed away in 2022.

[ganeshbhat03]

Yes. For RIF paid out upon death, box 18 is the correct box to list the amount and this amount is taxable. Do you see a value in box 28 for Income Tax Deducted?