30 September 2009 External T.I. 2009-0340061E5 F - FERR au profit de l'époux ou du conjoint de fait -- summary under Spousal or Common-Law Partner Plan

Can a spousal or common-law partner registered retirement savings plan (RRSP) be transferred to a registered retirement income fund (RRIF) that is not a spousal or common-law partner RRIF? After referencing the definition of “spousal or common-law partner plan,” CRA stated:

If a RRIF receives amounts from a spousal or common-law partner RRSP, then that plan is also a spousal or common-law partner plan. This characterization is relevant, inter alia, for the purposes of subsections 146(8.3) and 146.3(5.1).

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Income Tax Act - s. 146(1) - Spousal or Common-Law Partner Plan
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d7 import status
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Drupal 7 entity ID
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d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
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