Subsection 147.4(1) - RPP annuity contract
12 September 2019 External T.I. 2019-0802301E5 - Annuity purchased from foreign pension
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|Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(i)||no rollover treatment when an annuity is purchased out of a foreign pension plan||174|