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.
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November 7, 1989 |
| PENSION REFORM REVIEWERS |
CURRENT AMENDMENTS |
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AND REGULATIONS |
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DIVISION |
Enclosed for your review is a copy of November 2, 1989 version of the Guide and Explanatory Notes for the proposed changes to each of the Act and the Regulations.
Any comments you may have with regard to material errors or omissions in the attached should be made known to Cathy Cloutier (copy to me) as soon as possible.
D.W. Joy Special AdvisorTax Reform
c.c. - A.B. Adler, Financial Industries Division- P. Cloutier, Registered Pension and Deferred Income Plans Division- C. B. Darlingng, Director General, Registration- M. Fowler, OSFI- P. Girvin, Registered Pension Plan and Deferred Income Plans Division- M. Honeywell, Registered Pension and Deferred Income Plans Division- S. Kotlar, Director, Registered Pension and Deferred Income Plans Division- J. Lalonde, Registered Pension Plan and Deferred Income Plans Division - J. Leroux-Lafontaine, Registered Pension Plan and Deferred Income Plans Division- A. Lagacé, Tax Reform and T1 Processing Division- J.C.W. O'Meara, Registered Pension and Deferred Income Plans Division- A. Richardson, Registered Pension and Deferred Income Plans Division- N. Sheerin, Current Amendments Division- M. Snel, Registered Pension and Deferred Income Plans Division- H. Sorenson, Registered Pension and Deferred Income Plans Division- Reform Implementation Team (4)
For Information
B. Buetow, Technical Interpretations DivisionC. B. Darlingng, Director, Financial Industries DivisionW. Douglas, Financial Industries DivisionM. Evans, Publications DivisionP. McNally, Director, Enquiries and Taxpayer Assistance DivisionS. Parnanzone, Technical Interpretations DivisionG. Venner, Director General, Assessing and Enquiries Directorate R.D, Weil, Current Amendments and Regulations Division
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1989
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, 1989
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