Regulation 8502 - Conditions Applicable to All Plans

Cases

Pension Plan for Presidents of 1398874 Ontario Inc. v. Canada (National Revenue), 2010 DTC 5030 [at 6634], 2010 FCA 14

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Administrative Policy

23 July 1992 Internal T.I. 7-921856 -

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Paragraph 8502(a) - Primary Purpose

See Also

Ross v. The Queen, 2013 DTC 1250 [at 1400], 2013 TCC 333

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Paragraph 8502(c) - Permissible Benefits

Administrative Policy

26 April 1994 Internal T.I. 7-940948 -

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Paragraph 8502(i)

Administrative Policy

10 May 2016 Internal T.I. 2016-0644761I7 - RPP borrowing

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(o.2) - Subparagraph 149(1)(o.2)(iii) 149(1)(o.2)(ii) corp. could incur purchase price indebtedness on internal transfer in excess of vendor’s cost 142

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