19 May 2000 Internal T.I. 2000-0018477 F - DEDUCTION A LA SOURCE -- summary under Paragraph 153(1)(j)

A judgment required the insurance company holding the RRSP of the bankrupt to pay the amounts in the RRSP to the trustee in bankruptcy, without mention of the making of source deductions. In finding that source deductions were required to be made pursuant to s. 153(1)(j), the Agency stated that "it is implicit that the court did not intend to force the insurance company to pay to the trustee the sums that were otherwise due to the Crown" and that "the judgment must be applied in accordance with the Act."