Section 147.3

Subsection 147.3(4) - Transfer — defined benefit to money purchase, RRSP or RRIF

Cases

Canada v. Yudelson, 2010 DTC 5040 [at 6674], 2010 FCA 44

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 8517 132

Administrative Policy

1 May 1995 Internal T.I. 7-950290 -

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2 November 1993 Memorandum 942791 (C.T.O. "Direct Transfer from RPP to RRIF")

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Subsection 147.3(5) - Transfer to RPP, RRSP or RRIF for spouse on marriage breakdown

Administrative Policy

11 April 1991 T.I. (Tax Window, No. 2, p. 27, ¶1195)

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