23 August 1989 Administrative Letter 58036 F - Transfer from Ireland

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.

August 23, 1989

Dear Sirs:

Re:  Transfer from Ireland

This is in reply to your letter of May 4, 1989 wherein you requested we confirm that:

(a)       the responses provided in our letter to you of February 18, 1988 are still valid; and

(b)       the individual's credited service in the Irish plan, as discussed in that letter, may be counted as credited service in the Canadian plan if the sponsors of the transferor and transferee plans are associated or affiliated companies.

With respect to (a), we confirm that our opinions expressed in that letter are still valid.  With respect to (b), as discussed by telephone 19(1) Harding on August 16, 1989, and as advised in our previous letter, this issue should be addressed to the administrator of the Canadian registered pension plan to which the pension is being transferred.  If further Revenue Canada advice is then required, your concerns should be addressed to:

     Registered Pension and Deferred Income Plans Division Revenue Canada, Taxation Ottawa, Ontario K1A 0L8

The name and registration number of the Canadian plan should be provided with any submissions.

We trust these comments will be satisfactory to your needs.

Yours truly,

for DirectorFinancial Industries DivisionRulings Directorate