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...
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...
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...
| 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 |