31 July 1989 Income Tax Severed Letter AC74180 - Adequacy of 60-Day Limit for Making Contributions to Spousal RRSP on Behalf of a Deceased Taxpayer

By services, 22 July, 2022
Official title
Adequacy of 60-Day Limit for Making Contributions to Spousal RRSP on Behalf of a Deceased Taxpayer
Language
English
Document number
Citation name
AC74180
Severed letter type
Miscellaneous
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
658170
Extra import data
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"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1989-07-31 08:00:00",
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Main text

July 31, 1989

Assessing & Enquiries            Rulings Directorate
  Directorate                    Financial Industries Division
                                 A.B. Adler
Attn: M. Fournier                957-8962
      Manager
      Ministerial Correspondence
19(1)                             7-4180

This is in reply to your memorandum of July 17, 1989 concerning the adequacy of the 60 day limit for making contributions to a spousal RRSP where the contributions are made on behalf of a deceased taxpayer.

For your information, the 60 day limit provided in such circumstances reflects an administrative position established in 1975, and there is nothing we can add to this. Further, the quantum of potential contributions to spousal RRSPs in such circumstance may increase significantly under proposed Pension Reform, and, if you wish to change the current administrative position, it will be up to your Branch to pursue such a change.

Enclosed, for your use, are copies of relevant backup materials taken from the Interpretation Bulletin, IT 307R file.

We trust that our comments will be of assistance to you.

for Director Financial Industries Division Rulings Directorate