Subsection 146.1(3) - Deemed registration
Administrative Policy
1 November 89 Memorandum (April 90 Access Letter, ΒΆ1184)
Where one of the initial subscribers to an RESP paid tax on interest or income from the plan prior to its registration, the retroactive registration of the plan in a subsequent year would not authorize a retroactive claim of a deduction in the calculation of his income tax liability in the year in which the plan became registered.