6 October 1999 Internal T.I. 9925307 F - CONVENTION DE RETRAITE -- attach -- Retirement Compensation Arrangement
general discussion
Retirement Compensation Arrangement
16 October 2003 External T.I. 2003-0038315 F - CONVENTION DE RETRAITE -- attach -- Retirement Compensation Arrangement
loan back to employer may negate RCA status
14 January 2004 External T.I. 2003-0046131E5 F - Convention de retraite - dépositaire -- attach -- Retirement Compensation Arrangement
life insurance company can be a custodian
2 February 2005 External T.I. 2004-0104671E5 F - Convention de retraite - Fonds mis de côté -- attach -- Retirement Compensation Arrangement
no requirement that payment to the other be in trust
4 January 2006 Internal T.I. 2005-0115801I7 F - Convention de retraite -- attach -- Retirement Compensation Arrangement
arrangement was not an RCA because the benefits were not reasonable
29 March 2006 Internal T.I. 2006-0171171I7 F - Convention de retraite -- attach -- Retirement Compensation Arrangement
plan was not an RCA because benefits were unreasonable
2019 Ruling 2019-0803761R3 - New RCA to replace benefits under existing RCA -- attach -- Retirement Compensation Arrangement
new RCA trust permits the retired employee to request an immediate payout on “a material deterioration in the Canadian economy”
14 May 2012 Internal T.I. 2010-0367831I7 F - Régime de pension étranger. France -- attach -- Retirement Compensation Arrangement
since employer acted as employee agent in making pension contributions, no RCA, EBP or SDA
90 C.R. - Q6 -- attach -- Retirement Compensation Arrangement
16 July 1991 T.I. (Tax Window, No. 6, p. 11, ¶1351) -- attach -- Retirement Compensation Arrangement
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