My understanding is that when the contribution is withdrawn, it's the contributor who bears the tax.
On February 8th, 2007. See this statement in context.
On February 8th, 2007. See this statement in context.
February 8th, 2007 / 11:55 a.m.
Director, Personal Income Tax Division, Tax Policy Branch, Department of Finance
My understanding is that when the contribution is withdrawn, it's the contributor who bears the tax.
See context to find out what was said next.