See Also
Jacques v. The Queen, 2016 TCC 245
Graham J found that a 401(k) plan before him was a savings plan rather than a superannuation or pension fund or plan, so that a payment of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Superannuation or Pension Benefit | 401(k) plan a savings plan rather than superannuation or pension plan | 262 |
Administrative Policy
12 April 2018 External T.I. 2016-0640651E5 F - Swiss Pension
The Swiss employer of the taxpayer and the taxpayer had contributed regularly to the employer’s “second pillar” occupational pension plan....
Words and Phrases
superannuation or pension fund or plan| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(i) | a Canadian resident was not subject to Canadian tax on income accruing in a Swiss vested benefits policy | 157 |