| September 25, 1989 | |
| Enquiries and Taxpayer | Financial Industries Division |
| Assistance Division | A.B. Adler |
| (613) 957-8962 | |
| Attention: P. McNally | |
| Director | File No. 5-8500 |
Subject: Treatment of a Contribution to an RRSP
Enclosed, for your use, is a copy of an August 11, 1989 letter from 24(1) concerning a December 1988 contribution by a taxpayer to an RRSP in which his spouse is the annuitant.
Apparently, the taxpayer was not permitted to deduct this contribution in computing his 1988 income since the "tax receipt" issued by 24(1) identified his spouse as the contributor. In response to the taxpayer's request for an amended receipt, etc., 24(1) has raised two non-technical questions that concern administrative policy. Therefore, we request that you review this situation and respond directly to 24(1).
Thank you for your cooperation.
for DirectorFinancial Industries DivisionRulings Directorate