Subsection 207.62(1) - Tax payable in respect of advantage
Articles
Jon Gilbert, "December 31, 2013 Compliance Planning for Leveraged RCA Arrangements", Tax For The Owner-Manager", Vol. 13, No. 3, July 2013, p. 7
Typical leveraged RCA arrangement (p.8)
In a typical leveraged RCA arrangement, a corporation (Opco) makes a tax-deductible contribution to an...
Subsection 207.62(2)
Paragraph 207.62(2)(a)
Administrative Policy
16 September 2016 Internal T.I. 2013-0500581I7 - RCA advantage tax rules
After finding that the advantage tax in s. 207.62 applied where a specified beneficiary of an RCA assigned her rights to receive distributions...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 207.5 - Subsection 207.5(1) - Advantage - Paragraph (a) | advantage tax applies where a specified beneficiary of an RCA assigns her rights to receive distributions from the RCA to secure a personal loan | 226 |