Subsection 146.4(6)
Administrative Policy
25 February 2021 Internal T.I. 2020-0865641I7 - Settlement Payments to Registered Plans
After noting that it is CRA’s policy to consider that a settlement payment made to an RRSP or RRIF respecting an actionable loss suffered by it...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 146 - Subsection 146(8) | damages payment received by annuitant is not a benefit if paid over to the RRSP by year end | 253 |
| Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(1) - Unused TFSA Contribution Room - Paragraph (b) - Element D | damages payments made to a TFSA are not treated as a contribution | 143 |
| Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(1) - Registered Plan Strip | advantage if RDSP damages are received by a holder who is not a beneficiary | 220 |
| Tax Topics - Income Tax Act - Section 146.1 - Subsection 146.1(7.1) | RESP damages received and retained by the subscriber would be included under s. 146.1(7.1) | 174 |