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.
| |
September 14, 1990 |
| Pension Reform Implementation Team |
Head Office |
| |
Technical Publications |
| |
Division |
| |
Technical Review Section |
| Attention: W.A. Garrioch |
S. Parnanzone |
| Manager |
(613) 957-9232 |
| EACC9734 |
SUBJECT: DRAFT FORM "Designation of Retiring Allowances as Qualifying Transfers in Connection with a Past Service Event in Respect of a Defined Benefit Provision of a Registered Pension Plan"
This is in reply to your round trip memorandum of August 24, 1990 concerning the review of the above-noted form.
Our review was based on the provisions of the Income Tax Act and Regulations as proposed to be amended by the "Technical Bill" released by Finance on June 13, 1990 and the document "Draft Amendments to the Income Tax Regulations Relating to Saving for Retirement" released by Finance on December 11, 1989.
We have reviewed the form and we do not have any substantive changes of a technical nature to suggest. However, we note that Part IV of the form refers to other draft forms (not yet numbered); we have assumed that such references are correct.
Bernhard BuetowChiefTechnical Review SectionTechnical Publications DivisionLegislative Affairs Directorate
SP/hm(89) COR "C"
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© Her Majesty the Queen in Right of Canada, 1990
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© Sa Majesté la Reine du Chef du Canada, 1990
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