Subsection 147.4(1) - RPP annuity contract
Administrative Policy
16 November 2005 Internal T.I. 2005-0153071I7 F - Interprétation de l'alinéa 147.4(1)c)
Regarding whether it would be permitted for an additional premium to subsequently be paid under the terms of the annuity contract for new...
12 September 2019 External T.I. 2019-0802301E5 - Annuity purchased from foreign pension
Before noting that s. 147.4(1) does not apply to annuities purchased from foreign pension plans, so that a retiree - whose former non-resident...
| 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 | 184 |
7 March 2014 External T.I. 2012-0458781E5 - Annuity in respect of pension obligation
After the employer has wound up its registered pension plan ("RPP"), it is discovered that the plan administrator failed to acquire an annuity for...