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 19, 1989 |
| P. McNally, Director |
Technical Interpretations |
| Enquiries and Taxpayer Assistance |
Division |
| Division |
S. Parnanzone |
| |
957-9232 |
| Attn: Rick Owen |
| |
File: 7-4171 |
Subject: Form T2205 Rev. 89
This is in reply to your request (T782) of July 24, 1989 to review the above-noted form.
We have reviewed your second draft of the T2205, which we received in the last week of August, based on the provisions of the Income Tax Act as proposed to be amended by the draft pension reform legislation (version of August 2, 1989). We have our comment with respect to the back printing to copy 3.
The second last bullet under "Note" (the last listed event not giving rise to attribution to the contributor-spouse) is incorrectly referring to the annuitant's death in the year rather than (correctly) to the amount included in income of the annuitant at death by virtue of subsections 146(8.8) and 146.3(6). See proposed paragraphs 146(8.7)(e) and 146.3(5.5)(d).
A.G. CockellDirectorTechnical Interpretations DivisionLegislative and IntergovernmentalAffairs Branch
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© Her Majesty the Queen in Right of Canada, 1989
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© Sa Majesté la Reine du Chef du Canada, 1989
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