Section 233.2

Subsection 233.2(1) - Definitions

An Australian Superannuation Fund (or “Super Fund”) is a government-regulated trust that has been registered and approved by the Australian...

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 233.3 - Subsection 233.3(1) - Specified Foreign Property - Paragraph (n)	Australian pension fund subject to 10%-15% tax rate not an exempt fund	309
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Cost Amount - Paragraph (e)	cost amount of pension rights includes future amounts to which legal entitlement	184
Tax Topics - Income Tax Act - Section 162 - Subsection 162(7)	no penalty for reasonably estimating an unknown amount, e.g., the “cost amount” of a pension interest	172

An Australian "ipac select superwrap personal super plan" ("IPAC") was described as an Australian pension plan and the fund for which employer...

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A Canadian resident, who had lived in Switzerland for a number of years before returning, now holds a pension account in Switzerland known as a...

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 233.3 - Subsection 233.3(1) - Specified Foreign Property - Paragraph (n)	Swiss vested benefits account was not exempted	113

Given the exception in para. (n) of the definition in s. 233.3(1) of specified foreign property and para. (b) of the exempt trust definition in s....

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 233.3 - Subsection 233.3(1) - Specified Foreign Property - Paragraph (n)	Pension Benefit Guaranty Corp.’s taking over a US pension plan does not affect its s. 233.2 exempt trust status	52