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