Section 146

Table of Contents

Subsection 146(1) - Definitions

Benefit

Paragraph (a)

Administrative Policy

13 August 2020 External T.I. 2019-0802891E5 F - Unclaimed RRSP Benefits

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Words and Phrases
included
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Tax Topics - Income Tax Act - Section 146 - Subsection 146(8) s. 146(8) benefit paid to the taxpayer’s administrator was not includible in her income until the year she was identified and received the amount 369
Tax Topics - Income Tax Act - Section 146 - Subsection 146(4) - Paragraph 146(4)(c) tax imposed on RRSP under s. 146(4)(c) where RRSP issuer unaware of annuitant’s death 187
Tax Topics - General Concepts - Payment & Receipt constructive receipt of amount deducted on account of fees that were the recipient’s obligation 280
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose fees incurred as a consequence of receiving unclaimed property (which was taxable under s. 146(8)) were non-deductible 205
Tax Topics - Income Tax Act - Section 9 - Timing receipt of income by an administrator was not income of the beneficial owner until the year she was identified 350

4 July 2011 External T.I. 2010-0380071E5 F - Reer au décès

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Tax Topics - Income Tax Act - Section 146 - Subsection 146(1.1) factors relevant to determining financial dependence 124

Earned Income

Cases

Androwich v. The Queen, 90 DTC 6084 (FCTD), briefly aff'd 93 DTC 5275 (FCA)

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Wood v. The Queen, 85 DTC 5552, [1985] 2 CTC 16 (FCTD)

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Words and Phrases
salary or wages

See Also

Goldstein v. The Queen, 96 DTC 1029 (TCC)

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Tax Topics - General Concepts - Estoppel 105

Administrative Policy

10 October 2014 APFF Roundtable, 2014-0538241C6 F - 75(2) and definition of "earned income" in 146(1)

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Tax Topics - Income Tax Act - Section 40 - Subsection 40(3.6) basis adjustment for denied capital loss (otherwise subject to s. 75(2) attribution) at trust level 208
Tax Topics - Income Tax Act - Section 75 - Subsection 75(2) character preservation of attributed income/basis adjustment for denied capital loss at trust level 446

10 July 2013 Internal T.I. 2013-0478851I7 - Earned income for RRSP purposes

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3 August 1994 Internal T.I. 9419397 - EARNED INCOME AND EXEMPT INCOME FOR RRSP

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24 February 1992 Memorandum (Tax Window, No. 13, p. 19, ¶1618)

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19 February 1992 Memorandum (Tax Window, No. 16, p. 15, ¶1755)

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11 December 1990 T.I. (May 1990 Access Letter, ¶1231)

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Premium

Administrative Policy

3 April 2020 External T.I. 2019-0830101E5 - “Advantage”: promotional incentive exception

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Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(1) - Advantage - Paragraph (a) - Subparagraph (a)(v) meaning of “broad class of persons in a normal commercial or investment context” and significance of incentive quantum 502

22 May 2009 Internal T.I. 2009-0312791I7 F - Transfert de biens entre un rentier et son REÉR

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Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) an RRSP trust’s annuitant does not deal at arm’s length under s. 251(1)(c) with the RRSP 222

3 October 1996 External T.I. 9628565 - RRSP ADMINISTRATION & INVESTMENT MANAGEMENT FEES

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Qualified Investment

Administrative Policy

1 June 1993 Administrative Letter 930642A - QUALIFIED INVESTMENT

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13 January 1993 T.I. 923286 (November 1993 Access Letter, p. 508, ¶C180-151)

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25 March 1992 T.I. (Tax Window, No. 18, p. 18, ¶1830)

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23 January 1992 T.I. (Tax Window, No. 16, p. 15, ¶1714)

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91 C.R. - Q.40

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13 June 1991 T.I. (Tax Window, No. 4, p. 29, ¶1304)

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IT-320R2 "Registered Retirement Savings Plans - Qualified Investments"

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Tax Topics - Income Tax Act - Section 146 - Subsection 146(5) 0

Articles

Singer, "Mortgages with Equity Tickers May Qualify as RRSP Investment", Taxation of Executive Compensation and Retirement, May 1990, p. 283.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 146 - Subsection 146(10) 55

Singer, "RRSPs Can Invest in a Wide Range of Fixed Income Securities", Taxation of Executive Compensation and Retirement, May 1990, p. 286.

Singer, "RRSPs Can Invest in a Wide Range of Equities", Taxation of Executive Compensation and Retirement, April 1990, p. 259

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Tax Topics - Income Tax Act - Section 146 - Subsection 146(9) 53

Refund of Premiums

Administrative Policy

11 July 2016 External T.I. 2015-0592681E5 F - RRIF Death of an annuitant

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Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(1) - Annuitant surviving spouse who has been predesignated can qualify as an RRIF annuitant even if he or she does not receive any annuity payments 251
Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(6.2) deduction for transfer to eligible recipient by surviving spouse 287
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(l) transfer by eligible recipient of payment out of RRIF 275

26 September 2014 Internal T.I. 2014-0525241I7 - 60(l) - Financial Dependence Ward of the Crown

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30 May 1995 External T.I. 9505545 - POSSIBILITY OF TWO "SPOUSES"

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21 September 1994 External T.I. 9419215 - REFUND OF PREMIUMS TO SPOUSE

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10 March 1992 T.I. (Tax Window, No. 17, p. 7, ¶1795)

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6 March 1990 T.I. (August 1990 Access Letter, ¶1385)

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6 February 1990 T.I. (July 1990 Access Letter, ¶1336)

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ATR-37 (4 Nov. 88)

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Retirement Income

Administrative Policy

14 June 1995 External T.I. 9508295 - BENEFICIARY NAMED ON ANNUITY

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Retirement Savings Plan

See Also

Amherst Crane Rentals Ltd. v. Perring, 2004 DTC 6584 (Ont. CA)

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In Re Guterres, 94 DTC 6603 (FCTD)

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MNR v. Sinclair, 93 DTC 5239 (FCTD)

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Capital City Savings & Credit Union Ltd. v. 299474 Alberta Ltd., [1990] 3 WWR 763 (Alta. Q.B.)

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DeConinck v. Royal Trust Corp. of Canada, [1989] 1 CTC 179 (N.B.C.A.)

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Tax Topics - Income Tax Act - Section 224 - Subsection 224(1) ineffective demand on RRSP trustee 90

National Bank of Canada v. Creative Touch Millworks Inc., [1989] 2 WWR 180 (Sask QB)

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Re Bliss (1984), 44 OR (2d) 129 (SCO)

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In re Gero, 79 DTC 5228, [1979] CTC 309 (FCTD)

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Administrative Policy

6 November 2014 External T.I. 2014-0528521E5 F - Payment of management fees by employer

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Words and Phrases
LIRA
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Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) taxable benefit on employer payment of RRSP (including LIRA) and TFSA fund management fees but not those of DPSPs or SERPs 68

30 May 1995 External T.I. 9505515 - RRSP TRUST WITH MORE THAN ONE ANNUITANT

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10 May 1995 Internal T.I. 9502796 - RRSP TRUSTS

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4 August 1994 External T.I. 9416995 - FOREIGN CURRENCY IN DEPOSITARY RRSP

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17 February 1994 External T.I. 9401305 - RETIREMENT INCOME IN RRSP OWNED BY TWO ANNUITANTS

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27 January 1994 T.I. H.A.A. 7255-1

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Articles

Teichman, "Creditor-Proofing Pension Assets", Taxation of Executive Compensation and Retirement, November 1993, p. 835.

Biro, "The Erosion of Life Insurance RRSP Immunity from Creditor's Claims", Estates and Trusts Journal, Volume 13, No. 2, p. 189.

McKee, "Debtor-Creditor Issues Affecting Annuity Contract", Estates and Trust Journal, Volume 12, No. 3, March 1993.

RRSP Deduction Limit

Administrative Policy

1 September 1994 External T.I. 9420505 - RRSP DEDUCTION LIMIT FOR JUDGES

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Deduction Limits

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Spousal or Common-Law Partner Plan

Administrative Policy

30 September 2009 External T.I. 2009-0340061E5 F - FERR au profit de l'époux ou du conjoint de fait

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14 July 1994 External T.I. 9415915 - RRSP AS SPOUSAL PLAN

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Unused RRSP Deduction Room

See Also

Roy v. The Queen, 2019 TCC 50 (Informal Procedure)

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Tax Topics - Income Tax Act - Section 204.2 - Subsection 204.2(1.2) CRA could not deny the carry-forward of excess RRSP contributions as an imposed quid pro quo for forgiving Part X.1 penalty tax 422

Paragraph 146(1)(i.1)

Administrative Policy

3 February 1992 External T.I. 5-912583 -

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29 October 1991 T.I. (Tax Window, No. 12, p. 16, ¶1558)

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Subsection 146(1.1)

Administrative Policy

4 July 2011 External T.I. 2010-0380071E5 F - Reer au décès

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Tax Topics - Income Tax Act - Section 146 - Subsection 146(1) - Benefit - Paragraph (a) not a taxable “benefit” to non-annuitant if included in annuitant’s income under s. 146(8.8 180

Subsection 146(2) - Acceptance of plan for registration

Paragraph 146(2)(a)

Cases

Vancouver A & W Drive-Ins Ltd. v. United Food Services Ltd. (1981), 13 BLR 89 (BCSC)

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Administrative Policy

26 July 1989 T.I. (Dec. 89 Access Letter, ¶1057)

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Paragraph 146(2)(c)

Administrative Policy

13 July 1994 External T.I. 9415435 - BANKRUPTCY TRUSTEE SEIZING REGISTERED PLAN ASSETS

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Paragraph 146(2)(c.3)

Cases

The Queen v. The Maritime Life Assurance Co., 2000 DTC 6402 (FCA)

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Tax Topics - Excise Tax Act - Section 131 75

In re the Bankruptcy of Whaling, 99 DTC 5478 (Ont CA)

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In Re Leavitt, 98 D.T.C 6282 (BCCA)

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Deloitte, Haskins & Sells Ltd, Trustee of Pheonix v. Bank of Nova Scotia, 89 DTC 5355 (Sask. C.A.)

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Articles

Boyd, "RRSP Loans: Re: Leavitt End Restrictions on Lenders' Rights Against the Plan", RRSP Planning, Vol. IV, No. 2, 1997, p. 249.

Paragraph 146(2)(c.4)

Administrative Policy

9 January 1997 T.I.

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17 February 1995 External T.I. 9433295 - REIMBURSEMENT-ADM. FEES

2 November 1994 Internal T.I. 9427336 - RRSP ADVANTAGES OF LOW-INTEREST LOAN

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1 March 1994 External T.I. 9402215 - HAA7255-1 RRSP ADVANTAGES CHARITABLE DONATIONS

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1 September 1992 T.I. (Tax Window, No. 24, p. 19, ¶2192)

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31 July 1991 T.I. (Tax Window, No. 7, p. 21, ¶1379)

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Subsection 146(4) - No tax while trust governed by plan

Administrative Policy

9 June 1995 External T.I. 9507125 - RRSP AND SHORT SALE OF SHARES

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30 January 1995 External T.I. 9430685 - RRSP QUALIFIED INVESTMENTS - PUTS & CALLS

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27 October 1994 External T.I. 9427105 - OPTIONS AS RRSP QUALIFIED INVESTEMENTS

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27 July 1994 External T.I. 9416565 - RRSP ENTERING INTO A SPREAD WITH OPTIONS

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14 June 1994 External T.I. 9337395 - 146(4)

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1 June 1993 Administrative Letter 930642A - QUALIFIED INVESTMENT

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19 May 1993 T.I. (Tax Window, No. 31, p. 5, ¶2512)

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22 February 1991 T.I. (Tax Window, Prelim. No. 3, p. 22, ¶1118)

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19 April 1990 T.I. (September 1990 Access Letter, ¶1431)

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Paragraph 146(4)(a)

Administrative Policy

S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs

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Tax Topics - Income Tax Act - Section 204 - Qualified Investment - Paragraph (a) 296
Tax Topics - Income Tax Act - Section 262 133
Tax Topics - Income Tax Act - Section 204 - Qualified Investment - Paragraph (d) 388
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(b) 294
Tax Topics - Income Tax Act - Section 204.4 - Subsection 204.4(1) 172
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(2) 64
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(j) 167
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(j.1) 75
Tax Topics - Income Tax Act - Section 204 - Qualified Investment - Paragraph (b) 65
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(e) 217
Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(1) - Advantage - Paragraph (b) 85
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(u) 92
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(v) 60
Tax Topics - Income Tax Regulations - Regulation 4901 - Subsection 4901(2) - Specified Small Business Corporation 64
Tax Topics - Income Tax Regulations - Regulation 5100 - Eligible Corporation 54
Tax Topics - Income Tax Act - Section 207.04 - Subsection 207.04(4) 92
Tax Topics - Income Tax Act - Section 146 - Subsection 146(10.1) 100
Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(6) 128
Tax Topics - Income Tax Act - Section 146 - Subsection 146(4) - Paragraph 146(4)(b) 104
Tax Topics - Income Tax Act - Section 146.2 - Subsection 146.2(6) 196

Paragraph 146(4)(b)

Administrative Policy

S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs

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Tax Topics - Income Tax Act - Section 204 - Qualified Investment - Paragraph (a) 296
Tax Topics - Income Tax Act - Section 262 133
Tax Topics - Income Tax Act - Section 204 - Qualified Investment - Paragraph (d) 388
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(b) 294
Tax Topics - Income Tax Act - Section 204.4 - Subsection 204.4(1) 172
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(2) 64
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(j) 167
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(j.1) 75
Tax Topics - Income Tax Act - Section 204 - Qualified Investment - Paragraph (b) 65
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(e) 217
Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(1) - Advantage - Paragraph (b) 85
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(u) 92
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(v) 60
Tax Topics - Income Tax Regulations - Regulation 4901 - Subsection 4901(2) - Specified Small Business Corporation 64
Tax Topics - Income Tax Regulations - Regulation 5100 - Eligible Corporation 54
Tax Topics - Income Tax Act - Section 207.04 - Subsection 207.04(4) 92
Tax Topics - Income Tax Act - Section 146 - Subsection 146(10.1) 100
Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(6) 128
Tax Topics - Income Tax Act - Section 146 - Subsection 146(4) - Paragraph 146(4)(a) 138
Tax Topics - Income Tax Act - Section 146.2 - Subsection 146.2(6) 196

10 October 2014 APFF Roundtable, 2014-0538221C6 F - Day Trading in RRSP

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Paragraph 146(4)(c)

Administrative Policy

13 August 2020 External T.I. 2019-0802891E5 F - Unclaimed RRSP Benefits

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Tax Topics - Income Tax Act - Section 146 - Subsection 146(1) - Benefit - Paragraph (a) benefit includible in deceased annuitant’s return was not subject to "benefit"-(a) exclusion because it was not reported 312
Tax Topics - Income Tax Act - Section 146 - Subsection 146(8) s. 146(8) benefit paid to the taxpayer’s administrator was not includible in her income until the year she was identified and received the amount 369
Tax Topics - General Concepts - Payment & Receipt constructive receipt of amount deducted on account of fees that were the recipient’s obligation 280
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose fees incurred as a consequence of receiving unclaimed property (which was taxable under s. 146(8)) were non-deductible 205
Tax Topics - Income Tax Act - Section 9 - Timing receipt of income by an administrator was not income of the beneficial owner until the year she was identified 350

Subsection 146(5) - Amount of RRSP premiums deductible

Administrative Policy

14 May 2019 CLHIA Roundtable Q. 3, 2019-0799111C6 - 2019 CLHIA Q3 - 3rd party RRSP contributions

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Tax Topics - General Concepts - Payment & Receipt payment at direction of annuitant is payment by annuitant 65

31 August 2011 External T.I. 2011-0416541E5 F - Montant admis en déduction - REÉR

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7 December 2010 External T.I. 2010-0363431E5 F - Date limite cotisation REER

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Tax Topics - General Concepts - Payment & Receipt RRSP premium “paid” when cheque received by issuer, not when it’s deposited 104

20 August 2009 External T.I. 2008-0294531E5 F - Placement admissible REÉR - Parts privilégiées RIC

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23 January 1997 External T.I. 9639585 - INVESTMENT COUNSEL FEES, RRSP

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3 October 1996 External T.I. 9631565 - FEES FOR RRSP & RPP

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8 June 1995 External T.I. 9507325 - REIMBURSEMENT TO RRSP OF MUTUAL FUND REDEMPTION FEES

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28 April 1995 External T.I. 9503445 - STOCK OPTION IN RRSP

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13 June 1994 External T.I. 9412415 - PAYMENT OF RRSP/RESP INVESTMENT EXPENSE

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8 December 1993 932271A - DEDUCTION OF RRSP OVERCONTRIBUTION

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1 December 1993 External T.I. 9332845 - HAA 7255-3 RRSP NON RESIDENT CONTRIBUTION CARRY FORWARD

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22 April 1992 External T.I. 5-921033 -

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8 May 1991 T.I. (Tax Window, No. 3, p. 30, ¶1247)

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May 1991 T.I. (C.T.O. Fax Service Document No. 96)

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22 September 1989 T.I. 5-8449 (C.T.O.)

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IT-320R2 "Registered Retirement Savings Plans - Qualified Investments"

IT-124R5 "Contributions to Registered Retirement Savings Plans"

Articles

Kaplan, "Registered Retirement Savings Plan: An Update", 1997 Canadian Tax Journal, Vol. 45, No. 6, p. 1416.

Ripsman:, "IPP, IPP, 'ooray", August 1993 CA Magazine, p. 39

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Boulanger, "Registered Retirement Savings Plan May Provide Greater Tax-Assisted Accumulation Under Certain Circumstances", Taxation of Executive Compensation and Retirement, October 1990, p. 339.

Subsection 146(5.1) - Amount of spousal RRSP premiums deductible

Administrative Policy

4 January 1992 T.I. (Tax Window, No. 28, p. 23, ¶2394)

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IT-307R2 "Registered Retirement Savings Plan for Taxpayer's Spouse"

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Tax Topics - Income Tax Act - Section 60 - Paragraph 60(j.1) 29

Subsection 146(5.21) - Anti-avoidance

Paragraph 146(5.21)(a)

Administrative Policy

20 December 1989 T.I. (May 1990 Access Letter, ¶1233)

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Subsection 146(6)

Cases

The Queen v. Chambers, 96 DTC 6095 (FCTD)

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See Also

Foreman v. MNR, 93 DTC 7 (TCC)

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Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition debt disposition includes its extinguishment 67

Paragraph 146(4)(a)

Administrative Policy

22 October 2015 Internal T.I. 2013-0486491I7 - Overdrafts in a TFSA

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Tax Topics - Income Tax Act - Section 146.2 - Subsection 146.2(2) - Paragraph 146.2(2)(f) administrative accommodation of short term inadvertent overdrafts but not of cashless warrant exercise 372
Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(1) - Unused TFSA Contribution Room deemed proceeds under s. 146.2(8) are not a distribution 147

Subsection 146(8) - Benefits taxable

Cases

Lavoie v. The Queen, 2009 DTC 998, 2009 TCC 293 (Informal Procedure), aff'd 2010 DTC 5171 [at 7303], 2010 FCA 266

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See Also

Demers v. The Queen, 2014 TCC 368

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Tax Topics - General Concepts - Rectification & Rescission Superior Court nullification of investment contracts did not nullify RRSP withdrawals 175

Astorino v. The Queen, 2010 DTC 1112 [at 3061], 2010 TCC 144 (Informal Procedure)

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Israel v. The Queen, 79 DTC 5418, [1979] CTC 468 (FCTD)

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Administrative Policy

13 August 2020 External T.I. 2019-0802891E5 F - Unclaimed RRSP Benefits

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Tax Topics - Income Tax Act - Section 146 - Subsection 146(1) - Benefit - Paragraph (a) benefit includible in deceased annuitant’s return was not subject to "benefit"-(a) exclusion because it was not reported 312
Tax Topics - Income Tax Act - Section 146 - Subsection 146(4) - Paragraph 146(4)(c) tax imposed on RRSP under s. 146(4)(c) where RRSP issuer unaware of annuitant’s death 187
Tax Topics - General Concepts - Payment & Receipt constructive receipt of amount deducted on account of fees that were the recipient’s obligation 280
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose fees incurred as a consequence of receiving unclaimed property (which was taxable under s. 146(8)) were non-deductible 205
Tax Topics - Income Tax Act - Section 9 - Timing receipt of income by an administrator was not income of the beneficial owner until the year she was identified 350

3 October 1996 External T.I. 9628565 - RRSP ADMINISTRATION & INVESTMENT MANAGEMENT FEES

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9 January 1996 External T.I. 9528685 - RRSP ISSUER INTERPLEADS TO THE COURTS

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4 July 1995 External T.I. 9516955 - MUTUAL FUND T4RSP REPORTING

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2 June 1995 External T.I. 9503755 - CHARITABLE GIFT ANNUITY IN RRSP

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30 November 1992 T.I. 923168 (September 1993 Access Letter, p.423, ¶C144-238)

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Subsection 146(8.1) - Deemed receipt of refund of premiums

Administrative Policy

11 October 2019 APFF Financial Strategies and Instruments Roundtable Q. 12, 2019-0815181C6 F - RRSP on death and refund of premiums

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Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(6.1) rollover of post-death RRIF income under s. 146.3(6.1) 390

11 October 2013 Roundtable, 2013-0495281C6 F - Question 9 - APFF Round Table

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Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(l) transfer to RRSP or RRIF of surviving non-resident spouse: SIN required; payment can be made directly to RRSP/RRIF of surviving spouse in accordance with joint instructions even where no specific non-will designation is made 524
Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(6.1) transfer of RRIF by executor to RRIF of surviving spouse 316
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(q) direct transfer to RRIF of surviving non-resident spouse 288

2 May 1995 External T.I. 9426765 - RRSP'S, RRIF'S, 212(1)

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20 November 1991 Memorandum (Tax Window, No. 7, p. 7, ¶1390)

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10 April 1991 T.I. (Tax Window, No. 2, p. 26, ¶1198)

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Subsection 146(8.2)

Administrative Policy

23 October 2017 External T.I. 2017-0685001E5 F - Withdrawal of RRSP over-contributions after death

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6 October 2017 APFF Financial Strategies and Instruments Roundtable Q. 4, 2017-0707781C6 F - Withdrawal of undeducted RRSP contributions

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6 October 2017 APFF Financial Strategies and Instruments Roundtable Q. 2, 2017-0710681C6 F - Withdrawal of RRSP over-contributions after death

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Tax Topics - Income Tax Act - Section 146 - Subsection 146(8.8) income inclusion under s. 146(8.8) on death irrespective whether premiums exceeded deductible amount 114

Paragraph 146(8.2)(c)

Administrative Policy

26 January 2010 External T.I. 2009-0344121E5 F - REER, déduction pour cotisations excédentaires

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Words and Phrases
notice of assessment

Subsection 146(8.3) - Spousal or common-law partner payments

Cases

Gilbert v. The Queen, 93 DTC 5115 (FCA)

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Administrative Policy

18 September 2013 External T.I. 2012-0462061E5 F - Amount included in the income of the annuitant

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7 October 2011 Roundtable, 2011-0408251C6 F - REER, règle d'attribution, retenues à la source

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Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(j) application of s. 153(1)(j) not affected by application of s. 146(8.3) 243

Subsection 146(8.8) - Effect of death where person other than spouse becomes entitled

Cases

Curley v. MacDonald, 2001 DTC 5141 (Ont Sup CT J)

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Slater v. Klassen Estate, 2000 DTC 6336 (Man. Q.B.)

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See Also

Murphy Estate v. The Queen, 2015 TCC 8

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Tax Topics - General Concepts - Effective Date disclaimer has retroactive effect 128

Administrative Policy

6 October 2017 APFF Financial Strategies and Instruments Roundtable Q. 2, 2017-0710681C6 F - Withdrawal of RRSP over-contributions after death

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Tax Topics - Income Tax Act - Section 146 - Subsection 146(8.2) deemed s. 146(8.8) benefit on death treated as RRSP withdrawal, and executor should not use Form T746 225

14 October 1997 External T.I. 9706535 - MUTUAL FUND VALUATION

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19 August 1993 T.I. (Tax Window, No. 33, p.8, ¶2644)

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1992 A.P.F.F. Annual Conference, Q. 20 (January - February 1993 Access Letter, p. 58)

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Subsection 146(8.9) - Idem [Effect of death where person other than spouse becomes entitled]

Administrative Policy

8 April 2020 External T.I. 2016-0668991E5 F - Death of RRSP or RRIF annuitant

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Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(6.2) s. 146.3(6.2) deduction can be less than the formula amount and does not depend on timely receipt of T4RIF – but applies only when the last annuitant of a RRIF dies 224
Tax Topics - Income Tax Regulations - Regulation 214 - Subsection 214(4) T4RSP issued to surviving spouse rather than to deceased where transfer of entire refund of premiums to surviving spouse’s RRSP and RRSP is fully distributed 268
Tax Topics - Income Tax Regulations - Regulation 215 - Subsection 215(4) T4RIF issued to surviving spouse rather than to deceased where transfer of entire eligible amount to surviving spouse’s RRSP or RRIF, and RRIF is fully distributed 268
Tax Topics - Income Tax Regulations - Regulation 205 - Subsection 205(1) issuer required to issue T4RSP or T4RIF within a reasonable time after notification of death received after February filing date 116

9 January 1996 External T.I. 9517185 - DEATH, RRSP MATURITY, SPOUSE

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16 July 1991 T.I. (Tax Window, No. 6, p. 9, ¶1353)

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Subsection 146(8.91) - Amounts deemed receivable by spouse or common-law partner

Administrative Policy

4 March 1991 T.I. (Tax Window, No. 1, p. 12, ¶1132)

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Subsection 146(9) - Where disposition of property by trust

Cases

St. Arnaud v. Canada, 2013 DTC 5074 [at 5909], 2013 FCA 88

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See Also

Baker v. The Queen, 2014 DTC 1175 [at 3649], 2014 TCC 204

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Administrative Policy

28 April 1995 External T.I. 9501085 - TRANSFER OF RRSP FUNDS TO CHARITY ISSUED ANNUITY

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30 January 1995 External T.I. 9430685 - RRSP QUALIFIED INVESTMENTS - PUTS & CALLS

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27 October 1994 External T.I. 9427105 - OPTIONS AS RRSP QUALIFIED INVESTEMENTS

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19 May 1993 T.I. (Tax Window, No. 31, p. 5, ¶2512)

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10 July 1992 External T.I. 5-921881 -

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Articles

Singer, "RRSPs Can Invest in a Wide Range of Equities", Taxation of Executive Compensation and Retirement, April 1990, p. 259

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Paragraph 146(9)(b)

See Also

Stewart v. The Queen, 2019 TCC 22

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(j) mortgage secured by largely worthless land was a mortgage 251
Tax Topics - General Concepts - Fair Market Value - Other mortgage issued in a scam had full FMV 238

Subsection 146(10) - Property used as security for loan

Cases

Caisse populaire Desjardins de Val-Brillant v. Blouin, 2003 DTC 5420, 2003 SCC 31, [2003] 1 S.C.R. 666

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Provincial Law 84

See Also

Lavoie v. The Queen, 2009 DTC 998, 2009 TCC 293 (Informal Procedure), aff'd 2010 DTC 5171 [at 7303], 2010 FCA 266

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Dubuc c. La Reine, 2005 DTC 461, 2004 TCC 164 (Informal Procedure)

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Administrative Policy

27 April 2010 Internal T.I. 2009-0335761I7 F - REÉR et revenu d'un Indien

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Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87 s. 87 exemption did not apply to blatant RPP/RRSP stripping arrangement 244

7 January 2003 External T.I. 2002-0151375 - TRANSFERS OF NON-QUALIFIED INVESTMENTS

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11 October 2000 Ministerial Correspondence 2000-0040254 - QUALIFIED INVESTMENTS RRSP

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8 June 1999 External T.I. 9906505 - WRITING OF PUT OPTIONS - RRSP

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30 January 1995 External T.I. 9430685 - RRSP QUALIFIED INVESTMENTS - PUTS & CALLS

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23 March 1994 External T.I. 9405965 - MORTGAGE IN RRSP

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1 June 1993 Administrative Letter 930642A - QUALIFIED INVESTMENT

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19 May 1993 T.I. (Tax Window, No. 31, p. 5, ¶2512)

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27 June 1991 T.I. (Tax Window, No. 4, p. 30, ¶1319)

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Tax Topics - Income Tax Act - Section 207.1 - Subsection 207.1(1) 53

Articles

Singer, "Mortgages with Equity Tickers May Qualify as RRSP Investment", Taxation of Executive Compensation and Retirement, May 1990, p. 283.

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Subsection 146(10.1) - Where tax payable

Administrative Policy

S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs

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Tax Topics - Income Tax Act - Section 204 - Qualified Investment - Paragraph (a) 296
Tax Topics - Income Tax Act - Section 262 133
Tax Topics - Income Tax Act - Section 204 - Qualified Investment - Paragraph (d) 388
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(b) 294
Tax Topics - Income Tax Act - Section 204.4 - Subsection 204.4(1) 172
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(2) 64
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(j) 167
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(j.1) 75
Tax Topics - Income Tax Act - Section 204 - Qualified Investment - Paragraph (b) 65
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(e) 217
Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(1) - Advantage - Paragraph (b) 85
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(u) 92
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(v) 60
Tax Topics - Income Tax Regulations - Regulation 4901 - Subsection 4901(2) - Specified Small Business Corporation 64
Tax Topics - Income Tax Regulations - Regulation 5100 - Eligible Corporation 54
Tax Topics - Income Tax Act - Section 207.04 - Subsection 207.04(4) 92
Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(6) 128
Tax Topics - Income Tax Act - Section 146 - Subsection 146(4) - Paragraph 146(4)(a) 138
Tax Topics - Income Tax Act - Section 146 - Subsection 146(4) - Paragraph 146(4)(b) 104
Tax Topics - Income Tax Act - Section 146.2 - Subsection 146.2(6) 196

4 December 2014 External T.I. 2014-0529681E5 - Non-qualified investments acquired by RRSP Trust

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Tax Topics - Income Tax Act - Section 207.04 - Subsection 207.04(2) non-qualified stock dividend on qualified or non-qualified shares 230

12 July 2013 External T.I. 2012-0447191E5 - RRSP trust taxation under 146(10.1)

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Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(6) gain due to ACB grind 81

Subsection 146(16) - Transfer of funds

Administrative Policy

7 October 2016 APFF Financial Strategies and Instruments Roundtable Q. 5, 2016-0651721C6 F - Application of subsections 146(16) and 73(1) after death

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Tax Topics - Income Tax Act - Section 73 - Subsection 73(1.01) - Paragraph 73(1.01)(b) no rollover if transferor spouse dies before transfer pursuant to separation agreement made 154

30 January 1990 T.I. (June 1990 Access Letter, ¶1276)

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Paragraph 146(16)(b)

Administrative Policy

6 October 2017 APFF Financial Strategies and Instruments Roundtable Q. 1, 2017-0705221C6 F - Property transfers - common law partners in Québec

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 73 - Subsection 73(1.01) - Paragraph 73(1.01)(b) rollover under common-law partners' separation agreement irrespective of whether technically they have separation rights to settle 146
Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(14) rollover pursuant to common-law partners' settlement agreement 104

21 April 2009 External T.I. 2008-0304451E5 F - Accord de séparation et transfert de biens

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