19 July 1990 Income Tax Severed Letter ACC9417 - Ontario Provincial Court Judges Pension Plan

By services, 22 July, 2022
Official title
Ontario Provincial Court Judges Pension Plan
Language
English
Document number
Citation name
ACC9417
Severed letter type
Miscellaneous
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
656840
Extra import data
{
"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1990-07-19 08:00:00",
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Main text
Audit Review                      Financial Industries
Sudbury District Office                Division
                                  D. Duff
Attention: Mike Caldwell          (613) 957-3498

Subject: Ontario Provincial Court Judges Pension Plan

Enclosed please find our reply of March 5, 1990 and our more recent reply to 19(1) regarding the limits on contribution to RRSPs for members of the above noted plan. As indicated therein, the above noted plan is a registered pension plan, therefore, members are restricted by paragraph 146(5)(a) of the Income Tax Act on their RRSP contributions.

The statements in Legislation Branch Letter 78-13 relate to federally appointed judges and not Ontario provincial court judges.

Would you please advise 19(1) of the department's position.

for Director Financial Industries Division Rulings Directorate