3 June 1991 Internal T.I. 9112997 F - Mortgages Held as Property of RRSPs -- summary under Variable I

The annuitant’s transfer of property to a registered charity that had the effect of increasing the value of the annuitant’s RRSP gave rise to tax under Part X.1 irrespective of whether it was regarded as a premium or as a gift.

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d7 import status
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