Section 233.2

Subsection 233.2(1) - Definitions

Exempt Trust

Administrative Policy

12 April 2016 External T.I. 2015-0595461E5 - Australian Super Fund & T1135

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

19 August 2014 External T.I. 2014-0527921E5 - "Exempt Trust" under s. 233.2(1)

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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12 August 2010 External T.I. 2010-0360171E5 F - Déclaration T-1135 et biens étrangers

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

Paragraph (b)

Administrative Policy

4 June 2020 External T.I. 2018-0753611E5 - Form T1135 and US pension plan

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