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Dath and Fuoco, "Flexible Employee Benefit Arrangements", 1991 Corporate Management Tax Conference Report, c. 6

Policy Tabs

Summaries

Summaries

Summary Under

Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retirement Compensation Arrangement

Discussion of cafeteria plans.

Summary Under

Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a)

Discussion of flexible employee benefit arrangements or "cafeteria plans".