Section 147.4

Subsection 147.4(1) - RPP annuity contract

Administrative Policy

12 September 2019 External T.I. 2019-0802301E5 - Annuity purchased from foreign pension

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(i) no rollover treatment when an annuity is purchased out of a foreign pension plan 174

7 March 2014 External T.I. 2012-0458781E5 - Annuity in respect of pension obligation

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.