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.
Registered Plans Division Financial Industries S.M. Kotlar, Division Director
Attention: Jeannine Lauzière XXXXXXXXXX
This is in reply to your memorandum of June 18, 1993, which was received in this office on August 12, 1993, concerning the RRSP XXXXXXXXXX
We have reviewed the material submitted with your memorandum and agree that the opportunity to win a prize by participating in the XXXXXXXXXX is not conditional in any way on the existence of a participant's RRSP. Accordingly, paragraph 146(2)(c.4) of the Act would not apply and XXXXXXXXXX would not be subject to a penalty under subsection 146(13.1) of the Act with respect to an RRSP annuitant's participation in the XXXXXXXXXX
for DirectorFinancial Industries DivisionRulings DirectorateHAA 7255-1
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© Her Majesty the Queen in Right of Canada, 1993
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© Sa Majesté la Reine du Chef du Canada, 1993
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