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27 July 2004 External T.I. 2004-0077581E5 F - Transfert d'un REÉR à une fiducie -- attach -- Paragraph 146(2)(b.4)
27 July 2004 External T.I. 2004-0077581E5 F - Transfert d'un REÉR à une fiducie -- attach -- Paragraph 146(2)(b.4)
qualifying RRSP cannot have a trust as the annuitant
