Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
PRINCIPAL ISSUE:
Whether any amount that is withdrawn from a RRIF in the year the fund is entered into is subject to withholding tax.
Position TAKEN:
Yes.
Reasons FOR POSITION TAKEN: