Section 207.63


Manjit Singh, Jillian Welch, "Retirement Compensation Arrangements and the Prohibited Investment and Advantage Rules", Taxation of Executive Compensation and Retirement, Special Pension Edition, Volume XVI, No. 4, 2012, p. 1041 at 1045.

In contrast [to RRSPs etc.], in the RCA context, the liability for the prohibited investment tax and the advantage tax is imposed on the...

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