23 March 1990 External T.I. 59555 F - Transfer to Spousal RRSP

By services, 18 January, 2022
Official title
Transfer to Spousal RRSP
Language
French
CRA tags
60(j.2)
Document number
Citation name
59555
Severed letter type
Technical Interpretation - External
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
633315
Extra import data
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"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1990-03-23 07:00:00",
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Main text
19(1) File No. 5-9555
  A.B. Adler
  (613) 957-8962

March 23, 1990

Dear Sirs:

This is in reply to your letter of January 26, 1990 in which you raised a number of questions concerning transfers to a spousal RRSP under proposed legislation.

Proposed 60(j.2) of the Income Tax Act ("Act") does not contemplate the transfer of RRIF payments or annuity payments to an RRSP under which the taxpayer's spouse is the annuitant.

It would be preferred if you reported the regular spousal contribution and a transfer to a spousal RRSP under proposed paragraph 60(j.2) of the Act separately on one or more contribution receipts, however, this is not mandatory.

We trust that this information is sufficient for your purposes.

Yours truly,

for DirectorFinancial Industries DivisionRulings Directorate