Section 204.2

Subsection 204.2(1.1)

See Also

Grenon v. The Queen, 2021 TCC 30

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 4801 - Paragraph 4801(a) - Subparagraph 4801(a)(i) - Clause 4801(a)(i)(A) distribution of units that included significant purchases by minors and by adults who did not pay for their own units, was unlawful 755
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) purported establishment of “alter ego” MFTs through which an RRSP could invest in operating businesses was an abuse engaging GAAR 605
Tax Topics - General Concepts - Window Dressing window-dressing is a deception about intention 312
Tax Topics - Income Tax Act - Section 207.1 - Subsection 207.1(1) non-qualified investments not “included” in annuitant’s income because it was never assessed 346
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) CRA’s assessing listed taxable RRSPs in a T3GR global return was not of the taxpayer’s (also listed) RRSP /inappropriate reliance in legal opinion on certificate of fact was carelessness 441
Tax Topics - Income Tax Act - Section 207.2 - Subsection 207.2(3) CRA’s assessment of Pt. XI.1 shown on the T3GR for all RRSPs of one type did not start the normal reassessment period for the taxpayer’s RRSP since no tax shown for it 370
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(d.2) distribution was not lawful because the issuer had not complied with the OM exemption, which was the exemption that it had chosen to rely on 291

Subsection 204.2(1.2) - Undeducted RRSP premiums

See Also

Roy v. The Queen, 2019 TCC 50 (Informal Procedure)

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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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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

7 July 1995 External T.I. 9512035 - RRSP EXCESS CONTRIBUTIONS

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4 July 1994 External T.I. 9414445 - INVESTMENT COUNSEL FEES

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