If the withdrawal qualifies for
attribution to the annuitant
under the 3 - year hold
rule, it is the responsibility of the client to prove to Canada Revenue Agency that the spouse or partner contributor did not make the contribution.
In his footnote 4, Simpson compared Sypher's motion with the Wikipedia entry for Strickland v. Washington, and «remind [ed] counsel that such cutting and pasting, without
attribution,» is (a) plagiarism and (b) professional misconduct
under the Kentucky
Rules of Professional Conduct.