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.
Revenue Canada Taxation Head Office
Peter K. Noack (613) 957-8953
XXXX
August 12, 1987
Dear XXXX
We regret the long delay in answering your letter of January 23, 1986, concerning a rollover of funds that you hold in a U.S. Individual retirement arrangement (IRA) into your Registered Retirement Savings Plan (RRSP).
The matter of the tax treatment of IRA's is presently under review. Because there are different forms of IRA's, we ask that you forward to us a copy of the IRA agreement which you have with the relevant financial institution. If you cannot locate a copy of the agreement we would suggest you contact the financial institution and obtain a copy of the master agreement which sets out the terms of the arrangement under which your IRA was issued, and submit the same to us for consideration.
Yours truly,
for Director Financial Industries Division Rulings Directorate Legislative and intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1987
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© Sa Majesté la Reine du Chef du Canada, 1987
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