Section 207.7

Subsection 207.7(1) - Tax payable

Administrative Policy

19 May 1995 External T.I. 9505285 - ANNUITY AS RCA

Where an annuity contract purchased by an employer to provide retirement benefits for an employee is not a prescribed annuity, the payment by the...

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92 C.R. - Q.48

Where an employer establishes a trust and contributes cash to the trustee in an amount that, after giving affect to the 50% refundable tax, is...

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Articles

O'Connor, "Funding Supplemental Retirement Plans", 1991 Canadian Tax Journal, p. 149.

Subsection 207.7(2)

Administrative Policy

22 March 2005 External T.I. 2005-0112081E5 F - Convention de retraite - lettre de crédit

The employer for an RCA trust contributed to it an amount equaling the fee payable by the trust to a financial institution for issuing a letter of...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 207.5 - Subsection 207.5(1) - Refundable Tax use of letter of credit to secure RCA benefits 173
Tax Topics - Income Tax Act - Section 207.5 - Subsection 207.5(2) election not available to custodian holding an LC 217