Employee Benefit Plan

Cases

MNR v. Chrysler Canada Ltd., 92 DTC 6346 (FCTD)

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Re MNR and Chrysler Canada Ltd., 91 DTC 5526 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 7 - Subsection 7(2) oral agreement 170

See Also

Bedard v. MNR, 91 DTC 573 (TCC)

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Crighton v. MNR, 91 DTC 511 (TCC)

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Administrative Policy

S2-F1-C1 - Health and Welfare Trusts

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2013 Ruling 2012-0470801R3 - Employee Benefit Plan - Redemption Window

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23 February 1995 Internal T.I. 7-942508 -

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23 January 1992 External T.I. 5-913366 -

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21 October 1991 T.I. (Tax Window, No. 11, p. 5, ¶1532)

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10 June 1991 T.I. (Tax Window, No. 4, p. 28, ¶1293)

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12 January 1990 T.I. (June 1990 Access Letter, ¶1248)

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Articles

Simon Thompson, "Canada's Income Tax Rules for Non-Registered Plans: Implications for Foreign Pensions", A Journal of International Taxation, Vol. 15, No. 10, October 2004, p. 34.

D. Bruce Ball, Brenda Dietric H., "Canadian Taxation of Foreign Pensions", Personal Tax Planning, 2000 Canadian Tax Journal, Vol. 48, No. 6, p. 1908.

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