6 October 2006 Roundtable, 2006-0197091C6 F - Sens de série de paiements périodiques -- attach -- Section 60.01
successive partial IRA surrenders are excluded as “a series of periodic payments”
Section 60.01
29 October 2018 External T.I. 2018-0750411E5 - Transfer from an IRA to a RRSP -- attach -- Section 60.01
a departing U.S. resident who has a deemed inclusion for his IRA cannot then obtain a s. 60(j) deduction for contributing actual IRA withdrawals to his RRSP
28 July 1995 External T.I. 9516705 - MEANING OF PERIODIC PAYMENTS -- attach -- Section 60.01
11 October 2013 APFF Roundtable, 2013-0493691C6 F - Transfer of a Foreign Retirement Arrangement -- attach -- Section 60.01
2 transfers of IRAs or 401(k) would not be a series of periodic payments
