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

The taxpayer's defined benefit registered pension plan had a value of $680,900. Under the terms of the plan, the taxpayer could have purchased an...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 8517 136

Administrative Policy

1 May 1995 Internal T.I. 9502906 - 50% FUNDING RULE AND EXCESS RPP CONTRIBUTIONS

Where a member's pension benefits are increased pursuant to the "50/50" rule (which provides that where the member's contributions, plus earnings...

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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)

S.147.3(5) permits the transfer of benefits under a registered pension plan of the member spouse to a locked-in RRSP of the non-member spouse...

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