Section 127.4

"It is a question of fact whether amounts held in an RRSP are contributions. In our view, an amount cannot be reasonably attributed to a contribution to an RRSP where the amount can be traced to income earned by the RRSP. Where it is impossible to trace which part of the funds in the RRSP is reasonably attributable to contributions to the RRSP or income on these contributions, the Department is prepared to accept that an amount of money not exceeding the total contributions by the particular individual to the RRSP be considered contributions to the RRSP for the purposes of the definition of qualified trust ...".

There is no requirement that an RRSP use only new contributions to fund LSVCC share purchases.