Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Principal Issues: 1. Taxpayer requested information about transferring a foreign superannuation.
Position: 1. No position taken.
Reasons: 1. Referred to CRA for reply.
December 6, 2013
XXXXXXXXXX
Dear XXXXXXXXXX:
Thank you for your correspondence of November 1, 2013, about the tax treatment of a foreign superannuation.
I am sending your email to the Income Tax Rulings Directorate (ITRD) of the Canada Revenue Agency for review. That directorate will send you an acknowledgement of your enquiry, and an ITRD officer will contact you if he or she needs more information.
The ITRD provides advance income tax rulings and technical interpretations on specific provisions of the Income Tax Act. You can find more information about these services in Information Circular IC70-6R5, Advance Income Tax Rulings, available at www.cra.gc.ca/E/pub/tp/ic70-6r5.
I trust the information I have provided and the referral are helpful.
Yours sincerely,
Kerry-Lynne D. Findlay, P.C., Q.C., M.P.
Minister of National Revenue
Robert Dubis
(905) 721-5191
2013-051169
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