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.
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 Issues:
Whether federal public service, armed forces service (including reserves), and RCMP service are employment with the same employer for the purposes of 60(j.1)
Position TAKEN:
yes
Reasons FOR POSITION TAKEN:
routine
June 29, 1994
OTTAWA DISTRICT OFFICE HEAD OFFICE
Denise Belair Rulings Directorate
Public Affairs Office (613) 957-8953
60(j.1) - Number of Years Service
Further to our telephone conversation, this will confirm our view that for the purpose of determining the number of years service under 60(j.1), all service with the Federal Government, including service in the Armed Forces (including Reserve service), R.C.M.P., and in the public service, is considered employment with the same employer.
Please note that any retiring allowances previously received from the employer and rolled into an RRSP after November 12, 1981 must be taken into account in determining the maximum amount of any further retiring allowances that may be rolled into an RRSP.
Section Chief
Deferred Income Plans Section
Rulings Directorate
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