Subsection 147.3(4) - Transfer — defined benefit to money purchase, RRSP or RRIF
Cases
Canada v. Yudelson, 2010 DTC 5040 [at 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...
| 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...
2 November 1994 Ministerial Letter 9427918 - DIRECT TRANSFER FROM RPP TO RRIF
General explanation of "single amount" and of Regulation 8517.
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...
Subsection 147.3(7)
Administrative Policy
19 December 2000 External T.I. 2000-0035685 F - RPA TRANSFER AU DECES
Regarding the transfer of an amount to a spouse or common-law partner or former spouse or common-law partner with whom the taxpayer was living at...