25 September 1989 Income Tax Severed Letter AC58500 - Treatment of a Contribution to an RRSP

By services, 22 July, 2022
Official title
Treatment of a Contribution to an RRSP
Language
English
Document number
Citation name
AC58500
Severed letter type
Miscellaneous
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
656663
Extra import data
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"field_external_guid": [],
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"field_release_date_new": "1989-09-25 08:00:00",
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Main text

September 25, 1989

Enquiries and Taxpayer                  Financial Industries
                                          Division
Assistance Division                     A.B. Adler
                                        (613) 957-8962
Attention:  P. McNally
            Director
                                        5-8500

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 Director Financial Industries Division Rulings Directorate