Qu v. The King
The appeal is dismissed because the appellant's "previsioned" PA theory has no basis in the Act or Regulations and because he was fully vested on termination of his RPP membership, leaving no unvested employer contributions and therefore no PAR; accordingly the RRSP deduction is limited to $12,175 as assessed by the Minister.
Source excerpt
- Rrsp deduction
- Pension adjustment (pa)
- Pension adjustment reversal (par)
- Vesting
- Rrsp contribution limit