Astorino v. The Queen, 2010 DTC 1112 [at at 3061], 2010 TCC 144 (Informal Procedure) -- summary under Subsection 146(8)

By services, 28 November, 2015

The taxpayer transferred money from his RRSP into a registered retirement plan whose registration was later revoked retroactively. Miller J. found that the taxpayer had therefore retroactively received a benefit out of an RRSP which, under s. 146(8), was taxable income for the year when the money was transferred.

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Topic
Income Tax Act - s. 146(8)
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Drupal 7 entity type
Node
Drupal 7 entity ID
334238
Extra import data
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