Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
February 14, 2001
XXXXXXXXXX
Dear XXXXXXXXXX:
Mr. Rob Wright, Commissioner of the Canada Customs and Revenue Agency, formerly Deputy Minister, has asked me to respond to your letter of December 6, 2000, concerning the theft of estate funds by a former trustee.
Unfortunately for your situation, there are no provisions under the Income Tax Act or the Income Tax Regulations that provide for the attachment of a lien to a registered pension plan.
I regret that my comments could not have been more helpful.
Yours sincerely,
Bill McCloskey Assistant Commissioner Policy and Legislation Branch