2 February 1994 Ruling 9337623 F - Two Spouses at Same Time

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.

RULINGS DIRECTORATE CORRESPONDENCE SUMMARY

PRINCIPAL ISSUES:

Can a deceased annuitant have two spouses at the same time for purposes of subsection 146.3(6.1) and paragraph 146.3(1)(b.01).

POSITION TAKEN:

Yes

REASONS FOR POSITION TAKEN:

see E9330895 the law permits this to occur in certain situations

LEGAL:

FINANCE OPINION:

JURISPRUDENCE:

RCT PUBLICATIONS:

HAA NUMBER:

HAA7251-1

XXXXXXXXXX

Attention:  XXXXXXXXXX

Dear Sirs:

RE:  Advance Income Tax Ruling for XXXXXXXXXX

This is in reply to your letter of December 15, 1993, in respect of the above-noted ruling request.

As we advised during our telephone conversation of February 1, 1994, (XXXXXXXXXX/ Harding) we can not provide a ruling on this issue unless your request is reworded as discussed. However, we can provide you with the following general comments which may be adequate for your purposes.

It is the Department's opinion that an individual can, in certain situations, have two spouses at the same time for purposes of the Income Tax Act (the "Act"). For example, an individual may, at the same time, have a spouse by marriage, from whom he is separated but not divorced, and a spouse as defined under subsection 252(4) of the Act.

In such a case, we would agree that an election under existing subsection 146.3(6.1) of the Act or proposed paragraph 146.3(1)(b.1) of the Act could be made by the legal representative of a deceased annuitant of a registered retirement income fund and each of the deceased's spouses.

The above comments are based on our understanding of the law as it applies in general. However, our comments may or may not apply to the circumstances of a particular case. The comments do not form an advance income tax ruling and they are not binding on the Department.

Your deposit will be returned under separate cover.

Yours truly,

for DirectorFinancial Industries DivisionRulings Directorate