17 February 1994 Internal T.I. 9402496 - HAA7217-6 PAST SERVICE RPP CONTRIBUTION, DEATH

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.

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

RULINGS DIRECTORATE
CORRESPONDENCE SUMMARY

DOCUMENT TYPE:

Head Office Memo

Principal Issues:

If a person dies before being able to deduct all RPP past service contributions what recourses are available under the Act.

Position TAKEN:

None

Reasons FOR POSITION TAKEN:

The Act does not provide any relief in such situations. Remission is the only recourse we are aware of

LEGAL:

FINANCE OPINION:

JURISPRUDENCE:

RCT PUBLICATIONS:

HAA NUMBER: 7217-6

			February 17, 1994

Head Office Head Office
Technical Publications Division Rulings Directorate
William R. McColm (613) 957-8953
Chief
7-940249
XXXXXXXXXX

Past Service Pension Contributions in the Year of Death

This is in reply to your memorandum of February 1, 1994 requesting our review of the problem detailed in your submission.

We regret that we must confirm that there are presently no provisions under the Income Tax Act, that you are not already aware of, that will allow a favourable solution to this problem. However, we note that the contribution to buy back prior years' service in this case was made in February 1989 and within 60 days of the taxpayer's 1988 taxation year. Therefore, you may want to check XXXXXXXXXX 1988 return to see if any adjustments such as, for example, a transfer of pension benefits under 60(j) as it then read, could be made. Since we have not been provided any information with respect to the deceased's 1988 taxation year, we can not determine if such a deduction is available.

for Director
Financial Industries Division
Rulings Directorate