Words and Phrases - "superannuation or pension fund or plan"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
74
s
85
t
44
u
14
v
8
w
20
y
2
“
1

12 April 2018 External T.I. 2016-0640651E5 F - Swiss Pension

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - superannuation or pension fund or plan
Swiss vested benefits policy was a “superannuation or pension fund or plan”

The Swiss employer of the taxpayer and the taxpayer had contributed regularly to the employer’s “second pillar” occupational pension plan....

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
superannuation or pension fund or plan
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(i) a Canadian resident was not subject to Canadian tax on income accruing in a Swiss vested benefits policy 157