Retirement Savings Accounts Regulations (Amendment) 1997 (294 of 1997)
4. Regulation 4.04 (Preserved benefits - before RSA changeover day)
4.1 Regulation 4.04:
Add at the end:
"; and (d) the amount of benefits arising from eligible spouse contributions; and
(e) the amount of benefits arising from a capital gains tax exempt component rolled over to the RSA because of subsection 160ZZPZF (1), 160ZZPZH (7) or 160ZZPZI (5) of the Tax Act.".