14 December 1989 Ruling 74373 F - Pension Splitting on Separation

By services, 18 January, 2022
Official title
Pension Splitting on Separation
Language
French
CRA tags
n/a
Document number
Citation name
74373
Severed letter type
Ruling
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
632144
Extra import data
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"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1989-12-14 07:00:00",
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Main text
  December 14, 1989
TO: Assessing and Enquiries FROM: Business and General
Directorate Division
Enquiries and Taxpayer J.D. Jones
Assistance Division 957-2104
 
Mrs. P. McNally
Director File No. 7-4373

SUBJECT:  Pension Splitting on Separation

This is in reply to your memorandum of September 25, 1989, wherein you requested our opinion on the income tax consequences to a spouse in receipt of pension income pursuant to a written separation agreement.  In the situation described in your memorandum 24(1)

As indicated by you in your memorandum, this Division dealt with a similar situation by way of a memorandum dated September 5, 1988, to you and accordingly, should be given the same income tax treatment 24(1)

B.W. DathDirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch