Administrative Policy
29 October 2018 External T.I. 2018-0750411E5 - Transfer from an IRA to a RRSP
A Canadian citizen who was a U.S. long term resident under the U.S. expatriation rules was treated for Code purposes as receiving a distribution...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(j) | failure to qualify for 60(j) deduction where deemed withdrawal from IRA followed by actual withdrawal | 157 |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(i) - Clause 56(1)(a)(i)(C.1) | deemed withdrawal from IRA rather than subsequent actual withdrawal included in income per s. 56(12) | 225 |
11 October 2013 APFF Roundtable, 2013-0493691C6 F - Transfer of a Foreign Retirement Arrangement
The taxpayer has two distinct Individual Retirement Accounts, each with a value of $200,000, and transfers one to the taxpayer's RRSP in 2013 and...
Words and Phrases
periodic payment6 October 2006 Roundtable, 2006-0197091C6 F - Sens de série de paiements périodiques
In order to maximize Canadian foreign tax credits for the U.S. tax withheld, a Canadian resident withdraws the amounts in the individual’s IRA...
28 July 1995 External T.I. 9516705 - MEANING OF PERIODIC PAYMENTS
"In general, a periodic payment is one of a series of at least three equivalent payments made under an arrangement that specifies the interval...
Words and Phrases
periodic payment