25 October 2000 Internal T.I. 2000-0044547 F - REGIME DE PRESTATIONS AUX EMPLOYES -- attach -- Employee Benefit Plan
job security fund was an EBP
Employee Benefit Plan
Elizabeth Boyd, Jeremy J. Herbert, "Trusts Holding Shares For Employees", draft 2023 CTF Annual Conference paper -- attach -- Employee Benefit Plan
15 June 2022 STEP Roundtable Q. 18, 2022-0924791C6 - McNeeley et al v. The Queen -- attach -- Employee Benefit Plan
trust providing for distributions of employer shares on a fully discretionary basis is not governed by s. 7
McNeeley v. Canada, 2021 FCA 218 -- attach -- Employee Benefit Plan
plan that came within EBP and Reg. 4800.1 descriptions was to be treated as an EBP
7 October 2021 APFF Roundtable Q. 1, 2021-0900891C6 F - Tax treatment of employee share trust -- attach -- Employee Benefit Plan
the EBP rather than s. 7 rules applied to a share plan for employees where share distributions were discretionary
McNeeley v. The Queen, 2020 TCC 90, aff'd 2021 FCA 218 -- attach -- Employee Benefit Plan
a substantial distribution from an EBP to the founding shareholder was made to him qua employee, and was taxable
1 August 2019 Internal T.I. 2018-0781951I7 - Employee benefit plan and recharge agreement -- attach -- Employee Benefit Plan
custodial PSP arrangement was an EBP
S2-F1-C1 - Health and Welfare Trusts -- attach -- Employee Benefit Plan
23 February 1995 External T.I. 9425085 - FOREIGN PENSION TRANSFERS TO RRSPS -- attach -- Employee Benefit Plan
12 January 1990 T.I. (June 1990 Access Letter, ¶1248) -- attach -- Employee Benefit Plan
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