19 July 1990 Income Tax Severed Letter ACC9418 - 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
ACC9418
Severed letter type
Miscellaneous
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
657342
Extra import data
{
"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1990-07-19 08:00:00",
"field_tags": []
}
Main text
24(1)                            901479
                                 D. Duff
                                 (613) 957-3498

Attention: 19(1)

July 19, 1990

Dear Sirs:

This is in response to your letter of April 16, 1990, received on July 4, 1990, regarding retirement savings plan by a person who contributed to the Ontario Provincial Court Judges Pension Plan.

Our position, that the limit in paragraph 146(5)(a) of the Income Tax Act applies to Ontario provincial court judges, remains unchanged.

The response from the Sudbury District Office to 19(1) applies only to federally appointed judges and thus is not applicable to Ontario provincial court judges.

We trust these comments will be of assistance to you.

Yours truly,

for Director Financial Industries Division Rulings Directorate