Subsection 127.4(1) - Definitions
6 July 1995 External T.I. 9512605 - LSVCC AND TAX CREDIT AND RRSP
"It is a question of fact whether amounts held in an RRSP are contributions. In our view, an amount cannot be reasonably attributed to a...
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|Tax Topics - Income Tax Act - Section 153 - Subsection 153(1.1)||29|
13 February 1995 External T.I. 9502855 - LSVCC, QUALIFYING TRUST
There is no requirement that an RRSP use only new contributions to fund LSVCC share purchases.