Section 147.2

Subsection 147.2(1) - Pension contributions deductible — employer contributions

See Also

Patons & Baldwins Ltd. v. MNR, 69 DTC 189, [1969] Tax A.B.C. 221

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Administrative Policy

6 May 1991 T.I. (Tax Window, No. 3, p. 12, ¶1241)

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Subsection 147.2(2) - Employer contributions — defined benefit provisions

Administrative Policy

1996 Ruling 963654 (C.T.O. "Employee of Predecessor")

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18 June 1992 Internal T.I. 7-921699 -

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Subsection 147.2(4) - Amount of employee’s pension contributions deductible

See Also

Smith v. The Queen, 2018 TCC 61 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 3 income is to be computed on a “sub-source” basis 99
Tax Topics - Statutory Interpretation - Headings heading provided guidance on the overall framework 221

Administrative Policy

26 November 2013 External T.I. 2013-0498601E5 - Voluntary contribution to U.K. Pension

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21 July 1992 Internal T.I. 5-922117 -

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Paragraph 147.2(4)(a) - Service after 1989

Subsection 147.2(8)

Administrative Policy

2015 Ruling 2015-0601441R3 - XXXXXXXXXX Partnership - winding up

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 98 - Subsection 98(5) 98(5) wind-up through s. 85 transfer of partnership interest of one partner to the other and preceded by debt assumptions 272
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(ii) interest deductible following assumption of interest-bearing internal debt on s. 98(5) wind-up 279
Tax Topics - Income Tax Act - Section 34.2 - Subsection 34.2(11) continuation of s. 34.2(11) reserve following partnership wind-up 324
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(m) continued availability of s. 20(1)(m) reserve following s. 98(5) wind-up 266
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(n) flow-through of s. 20(1)(n) reserve on s. 98(5) wind-up 262
Tax Topics - Income Tax Act - Section 20 - Subsection 20(24) s. 20(24) election on s. 98(5) wind-up 280
Tax Topics - Income Tax Act - Section 18 - Subsection 18(9) s. 18(9) deduction claimable by transferee former partner following s. 98(5) wind-up 216
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(i) no income inclusion on assumption on s. 98(5) wind-up of DSUs and RSUs 329
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Salary Deferral Arrangements - Paragraph (k) no income on RSU/DSU assumption 20