Section 127.4

Subsection 127.4(1) - Definitions

Qualifying Trust

Administrative Policy

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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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.