22 April 1992 External T.I. 5-921033

Annuitants who pay annual mortgage administration fee in respect of mortgages held in their RRSP will be considered to have made a gift to the plan.

Administration fees paid by the annuitant of an RRSP, in order to be deductible, should relate to the overall direction and management of the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Because both legal and beneficial ownership of securities for which advice or services have been provided, must belong to the taxpayer claiming...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.