I am aware of the guidance in DT4605. What I am not clear on is how "accrued" should be interpreted in that guidance, so any assistance would be appreciated. If the RRIF started in 2019, are the funds in it treated as accruing post 6 April 2017, even though the fund came from an RRSP that was in existence well before 6 April 2017, or do you look back to the previously existing RRSP in determining when funds accrued?