Subsection 116(8) of the Income Tax Act allows the CRA to refuse the issuance of a certificate of compliance with section 116 in respect of the disposition of certain residential properties. The CRA ...
The non-eligible part can be contributed to your RRSP or to a spousal or common-law partner RRSP, up to the amount of your available RRSP deduction limit. Amounts cannot be contributed to an RRSP if ...