25 February 2021 Internal T.I. 2020-0865641I7 - Settlement Payments to Registered Plans
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|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|