Subsection 204.2(1.2) - Undeducted RRSP premiums
See Also
Roy v. The Queen, 2019 TCC 50 (Informal Procedure)
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Locations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 146 - Subsection 146(1) - Unused RRSP Deduction Room | CRA had no authority to eliminate unused RRSP contributions as being excess contributions | 156 |
Administrative Policy
11 July 2011 External T.I. 2010-0367021E5 F - Cotisations excédentaires au REER
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Locations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 204.1 - Subsection 204.1(2.1) | s. 204.1(2.1) tax ceases when, at the end of the month, there is no cumulative excess amount in respect of RRSPs | 128 |