Section 147.1

Subsection 147.1(1) - Definitions

Compensation

Administrative Policy

1C 98-2 "Prescribed Compensation for Registered Pension Plans".

3 June 1992 External T.I. 5-921532 -

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Participating Employer

Administrative Policy

26 June 2019 Internal T.I. 2019-0791761I7 - Participating employer in RPP

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 147.1 - Subsection 147.1(2) - Paragraph 147.1(2)(a) - Subparagraph 147.2(2)(a)(vi) contributing employer who ceases to exist nonetheless considered to be an “employer [who] participates” 234
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(3) expansive phrase was as defined in short phrase definition 27

Defined Benefit Plan

Articles

Terra L. Klinck, Susie S. Taing, "How Target Benefit Plans Fit Into the Current Income Tax Act Registered Pension Plan Regime", Taxation of Executive Compensation and Retirement, Special Pension Edition, Volume XVII, No. 2, 2013, p. 1068.

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Subsection 147.1(2)

Paragraph 147.1(2)(a)

Subparagraph 147.2(2)(a)(vi)

Administrative Policy

26 June 2019 Internal T.I. 2019-0791761I7 - Participating employer in RPP

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Words and Phrases
participating employer
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 147.1 - Subsection 147.1(1) - Participating Employer dissolved corporation can be a “participating employer” in an RPP 129
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(3) expansive phrase was as defined in short phrase definition 27

Subsection 147.1(11) - Revocation of registration — notice of intention

Administrative Policy

4 June 1991 Memorandum (Tax Window, No. 4, p. 29, ¶1279)

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Subsection 147.1(12) - Notice of revocation

Cases

Hodge v. Canada (National Revenue), 2009 DTC 6048, 2009 FCA 210

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See Also

Mammone v. The Queen, 2018 TCC 24, rev'd 2019 FCA 45

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) RPP revocation beyond the normal reassessment period retroactively validated an unsupportable reassessment under s. 56(1)(a)(i) 398
Tax Topics - Income Tax Act - Section 152 - Subsection 152(9) subsequent retroactive deregistration of RPP also retroactively validated an assessment factually made on basis of plan’s invalidity 200
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) subsequent retroactive deregistration of RPP would not establish carelessness in previous return filing 185
Tax Topics - General Concepts - Effective Date subsequent deregistration of RPP retroactively validated reassessment 223
Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(i) valid assessment for transfer to an RPP that was retroactively deregistered 83