Section 207.6

Subsection 207.6(2) - Life insurance policies

Administrative Policy

1 May 1991 T.I. (Tax Window, No. 3, p. 11, ¶1227)

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17 April 1991 T.I. (Tax Window, No. 2, p. 20, ¶1205)

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8 September 89 T.I. (February 1990 Access Letter, ¶1125)

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88 C.R. - Q.30

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Articles

Holmes, "Life Insurance Proceeds May Be Taxable Where a Policy is Used to Fund Supplemental Retirement Plan", Taxation of Executive Compensation and Retirement, May 1990, p. 275.

Subsection 207.6(4) - Deemed contribution

Administrative Policy

14 November 89 T.I. (April 90 Access Letter, ¶1185)

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Subsection 207.6(5) - Residents’ arrangement

Administrative Policy

3 December 1997 T.I. 971519

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Articles

Subsection 207.6(7)

Administrative Policy

2019 Ruling 2019-0803761R3 - New RCA to replace benefits under existing RCA

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retirement Compensation Arrangement new RCA trust permits the retired employee to request an immediate payout on “a material deterioration in the Canadian economy” 451