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.
| 19(1) |
File No. 900368 |
| |
A.B. Adler |
| |
(613) 957-8962 |
April 19, 1990
Dear Sirs:
Your letter of March 21, 1990, addressed to the Pension and Profit Sharing Plans Section, regarding self-directed registered retirement savings plans ("RRSP") was referred to this office for reply.
Concerning your request for a complete listing of acceptable assets that may be held by a self-directed RRSP we are enclosing, for your use, relevant extracts from section 146 of the Income Tax Act ("Act") and from Parts XLIX and LI of the Income Tax Regulations ("Regulations). Enclosed also are Interpretation Bulletin No. IT-320R entitled "Registered Retirement Savings Plan - Qualified Investments" and the 1989 "Pension and RRSP Tax Guide" which contains a discussion of Self-Directed RRSPs on pages 24 and 25 of the guide and short listings on page 25 of the more common qualified investments for an RRSP.
Concerning the reporting requirements for RRSPs enclosed also are photocopies of relevant sections 214 and 221 of the Regulations and of subsections 146(6) to (16) of the Act.
Should you have specific questions concerning the above matters we suggest that you contact the relevant officials at your local district taxation office.
We trust our comments and materials will be of assistance to you.
Yours truly,
for DirectorFinancial Industries DivisionRulings Directorate
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© Her Majesty the Queen in Right of Canada, 1990
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, 1990
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