Section 204.1

Subsection 204.1(2.1) - Tax payable by individuals -- contributions after 1990

Administrative Policy

18 November 2014 External T.I. 2012-0457981E5 - Restorative payment to registered plan

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(q) employer restorative payment to RRSP or RPP to compensate for tort 153
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) employer restorative payment to RRSP or RPP to compensate for tort 109
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(i) employer restorative payment to RRSP or RPP to compensate for tort 153

Subsection 204.1(4)

See Also

Hall v. The Queen, 2016 TCC 221 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) assessment of Part I tax returns does not engage the running of statute-barring for taxes under other Parts 135
Tax Topics - Income Tax Act - Section 204.3 - Subsection 204.3(2) assessment of Pt I returns did not start Pt X.1 statute-barring period running 69