Employee Benefit Plan
21 October 1991 T.I. (Tax Window, No. 11, p. 5, ¶1532) -- attach -- Employee Benefit Plan
10 June 1991 T.I. (Tax Window, No. 4, p. 28, ¶1293) -- attach -- Employee Benefit Plan
2013 Ruling 2012-0470801R3 - Employee Benefit Plan - Redemption Window -- attach -- Employee Benefit Plan
redemption of notional units
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. -- attach -- Employee Benefit Plan
D. Bruce Ball, Brenda Dietric H., "Canadian Taxation of Foreign Pensions", Personal Tax Planning, 2000 Canadian Tax Journal, Vol. 48, No. 6, p. 1908. -- attach -- Employee Benefit Plan
MNR v. Chrysler Canada Ltd., 92 DTC 6346, [1992] 2 CTC 95 (FCTD) -- attach -- Employee Benefit Plan
James R. Crighton v. Minister of National Revenue, 91 DTC 511, [1991] 1 CTC 2318 (TCC) -- attach -- Employee Benefit Plan
Louis-Phillipe Bédard v. Minister of National Revenue, 91 DTC 573, [1991] 1 CTC 2323 (TCC) -- attach -- Employee Benefit Plan
Re MNR and Chrysler Canada Ltd., 91 DTC 5526, [1991] 2 CTC 156 (FCTD) -- attach -- Employee Benefit Plan
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