Retirement Compensation Arrangement

Administrative Policy

14 May 2012 Internal T.I. 2010-0367831I7 F - Régime de pension étranger. France

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) contributions paid by employer to voluntary French pension funds for expatriates were constructively received by employee member 250

May 1998 Conference for Advanced Life Underwriting Round Table, Q. 3, No. 9807000

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29 January 1996 External T.I. 5-960042 -

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27 January 1994 T.I. HAA7284-1 (C.T.O. "Pension Plan Wind-up")

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1 April 1993 T.I. (Tax Window, No. 30, p. 12, ¶2492)

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22 July 1992 External T.I. 5-921803 -

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18 June 1992 External T.I. 5-921789 -

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4 June 1992 Internal T.I. 7-921449 -

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24 January 1992 External T.I. 5-913334 -

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8 November 1991 T.I. (Tax Window, No. 13, p. 1, ¶1590)

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6 September 1991 T.I. (Tax Window, No. 10, p. 21, ¶1475)

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19 September 1991 T.I. (Tax Window, No. 9, p. 13, ¶1455)

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Dath and Fuoco, "Flexible Employee Benefit Arrangements", 1991 Corporate Management Tax Conference Report, c. 6

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16 July 1991 T.I. (Tax Window, No. 6, p. 11, ¶1351)

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90 C.R. - Q6

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18 October 89 Meeting with Quebec Accountants, Q.10 (April 90 Access Letter, ¶1166)

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88 C.R. - Q.29

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Articles

Jim Kahane, Uros Karadzic, Simon Létourneau-Laroche, "A Fresh Look at Retirement Compensation Arrangement: A Flexible Vehicle for Retirement Planning", Canadian Tax Journal (2013) 61:2, 479 – 502.

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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.

David Ross, "Secular Trust: An Alternative to a Retirement Compensation Arrangement in the Right Circumstances", Taxation of Executive Compensation in Retirement, Vol. 16, No. 1, July/August 2004, p. 431.

T. Moriarty, "The Use of Supplementary Executive Retirement Plans for the Mobile Employee", Taxation of Executive Compensation and Retirement, Vol. 9, No. 10, June 1998.

Stephens, "Use of Life Insurance Policies as Funding Vehicles", Taxation of Executive Compensation and Retirement, Vol. 9, No. 1, July/august 1997, p. 3.

Marilyn Lurz, "A Practical Guide to Administering a Retirement Compensation Arrangement", Taxation of Executive Compensation and Retirement, Volume 8, No. 4, November 1996, p. 211.

Dionne, "RCA Cash Flow Problems May be Alleviated by Filing Early Trust Tax Return", Taxation of Executive Compensation and Retirement, December 1990/January 1991, p. 371.

Singer, "Personal Guarantee by Shareholder May Avoid RCA Tax on Supplemental Pension Funding", Taxation of Executive Compensation and Retirement, June 1990, p. 293.

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