rights arising out of

21 April 2009 External T.I. 2008-0304451E5 F - Accord de séparation et transfert de biens -- summary under Paragraph 146(16)(b)

Does s. 146(16) apply to the transfer of a lump sum from an annuitant's RRSP to a former spouse's RRSP where the purpose of the transfer is to share in RRSPs accumulated during the marriage and to enable the former spouse to provide for their children? CRA responded:

Term Tree

Excise Tax Act Go
General Concepts Go
Income Tax Act Go
Income Tax Application Rules Go
Income Tax Regulations Go
Other Legislation/Constitution Go
Statutory Interpretation Go
Treaties Go