Section 147

Subsection 147(1) - Definitions

Deferred Profit Sharing Plan

Administrative Policy

8 November 2004 External T.I. 2004-009344 -

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Subsection 147(2) - Acceptance of plan for registration

Administrative Policy

27 October 1994 T.I. 942454 (C.T.O. "Profit Sharing Plan for Corporate Partner")

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8 December 1993 Internal T.I. 5-933212 -

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19 November 1992 Memorandum 923036 (September 1993 Access Letter, p. 424, ¶C144-240)

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21 September 1992 T.I. (Tax Window, No. 24, p. 22, ¶2205)

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IC 77-1R4 "Deferred Profit Sharing Plans"

Subsection 147(8) - Amount of employer’s contribution deductible

Administrative Policy

20 January 1994 T.I. 940075 HAA4735-1 (C.T.O. "EBPs, EPSPs, DPSPs and Section 7")

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 32.1 - Subsection 32.1(1) 41

Subsection 147(10) - Amounts received taxable

Cases

The Queen v. Powell, 80 DTC 6301, [1980] CTC 382 (FCTD)

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