| 24(1) | 901503 |
| M.P. Sarazin | |
| (613) 957-2125 |
Attention: 19(1)
October 3, 1990
Dear Sirs:
We are writing in response to your letter dated July 6, 1990 wherein you requested a technical interpretation regarding the amount eligible for roll-over into a Registered Retirement Savings Plan ("RRSP") pursuant to the provisions of paragraph 60(j.1) of the Income Tax Act (Canada) (the "Act") in the situation outlined in your letter.
It appears that the interpretation you seek relates to a specific taxpayer and therefore, we bring to your attention Information Circular 70-6R dated December 18, 1978 issued by Revenue Canada, Taxation and the related Special Release thereto. Confirmation with respect to proposed transactions involving specific taxpayers will only be provided in response to a request for an advance income tax ruling. If you wish to obtain an advance income tax ruling for a particular taxpayer with respect to specific transactions which are contemplated, a written request for an advance income tax ruling can be submitted in accordance with the Information Circular. Nevertheless, we can offer the following general comments.
It is our view that during his employment with the Royal Canadian Air Force, Transport Canada and the federally appointed tribunal the taxpayer was employed by the Treasury Board of Canada during the years in question and, accordingly, for the purposes of determining the amount of retiring allowance eligible for transfer to an RRSP, all of the years of such employment would be included in the calculation under subparagraph 60(j.1)(ii) of the Act. It is also our view that payments to the Consolidated Revenue Fund generally do not constitute a contribution to a pension plan which had vested in the retire at the time of payment of the retiring allowance.
We trust the above comments will be of assistance to you.
Yours truly,
for DirectorReorganizations and Non-Resident DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch