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.
| |
October 11, 1989 |
| Registered Pension and |
Financial Industries Division |
| Deferred Income Plans Division |
A.B. Adler |
| |
(613) 957-8962 |
| Attention: S. Kotlar |
| Director |
File No. 5-8624 |
Subject: Independent Trustee for DPSP
Enclosed, for your use, is a copy of the August 30, 1989 letter from 19(1)
Since 19(1) seeks confirmation that a director may be considered as the trustee of a DPSP in circumstances that do not seem to fit your administrative rule outlined in paragraph 18(a) of Information Circular 77-IR3 we request that you review such circumstances and respond to her directly.
It would be appreciated if you would send us a copy of your reply.
for DirectorFinancial Industries DivisionRulings Directorate
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© Her Majesty the Queen in Right of Canada, 1989
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1989
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