26 February 1992 External T.I. 9204475 F - Plant Workers Adjustment Program - Earned Income

By services, 7 July, 2022
Official title
Plant Workers Adjustment Program - Earned Income
Language
French
CRA tags
146(1) RRSP deduction limit
Document number
Citation name
9204475
Severed letter type
Technical Interpretation - External
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
650291
Extra import data
{
"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1992-02-26 07:00:00",
"field_tags": []
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Main text
  5-920447
  D.S. Delorey
  957-8953

Labour CanadaOttawa, OntarioK1A OJ2

Attention:  Denis Côté

February 26, 1992

Dear Sirs:

Re:  Plant Workers Adjustment Program ("PWA Program")

This is in reply to your letter of February 10, 1992 asking if payments under the PWA Program represent earned income for the purposes of determining the amount that a recipient can contribute to a registered retirement savings plan ("RRSP").

As discussed during the writer's telephone conversation with 19(1) on February 25, 1992, it is our view that payments under the PWA Program do not qualify as earned income for the purposes of determining a person's "RRSP deduction limit" under paragraph 146(1)(g.1) of the Act.

We trust our comments are of assistance.

Yours truly,

for DirectorFinancial Industries DivisionRulings Directorate