| July 11, 1990 | ||
| Assessing and Enquiries | Financial Industries | |
| Directorate | Division | |
| G. Venner | D.S. Delorey | |
| Director General | 957-3495 | |
| Attention: | ||
| Michel Proulx | ||
| Taxpayer Assistance Section | 7-9011437-901143 | EACC9444 |
Subject: Subsection 60(j.2) Paragraph 4 of Interpretation Bulletin IT-307R2
This is in reply to your memorandum of June 11, 1990 concerning the following position set out in paragraph 4 of IT-307R2:
"The Department takes the position that contributions made by the legal representative on behalf of a deceased taxpayer within 60 days of the taxpayer's death to a registered retirement savings plan under which the deceased taxpayer's spouse is the annuitant are allowable as a deduction from the deceased taxpayer's income for the year of death to the extent permitted by subsection 146(5.1). Any contributions made pursuant to this subsection will be subject to the usual restrictions (e.g. income limits) for the period from January 1 of the year of death to the date of death."
As requested, we confirm that it is our view that the above position applies also to contributions to a spousal RRSP made pursuant to subsection 60(j.2) of the Act. Eligible periodic amounts for the year of death would be those required to be included in the deceased taxpayer's income for the period from January 1 to the date of death.
On October 20, 1989, we discussed the above view with an official of the Department of Finance who agreed with and supported our taking it.
F. Lee Workmanfor Director GeneralRulings Directorate