Section 32.1

Subsection 32.1(1) - Employee benefit plan deductions

Administrative Policy

1 August 2019 Internal T.I. 2018-0781951I7 - Employee benefit plan and recharge agreement

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 7 - Subsection 7(3) - Paragraph 7(3)(b) no s. 7(3)(b) prohibition where at employer’s option to settle PSPs in cash or in shares 230
Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(a) s. 7 rules do not apply to shares purchased through a trust 166
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Employee Benefit Plan custodial PSP arrangement was an EBP 182
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose recharge payments made for employees participating in parent-administered PSP not deductible to extent they were employed by affiliates during vesting period 233
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) request for deduction not to be allowed if based on case decision rather than error 259

20 January 1994 T.I. 940075 HAA4735-1 (C.T.O. "EBPs, EPSPs, DPSPs and Section 7")

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Tax Topics - Income Tax Act - Section 147 - Subsection 147(8) 31

ATR-17 9 February 1987 (Cancelled)

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Tax Topics - General Concepts - Fair Market Value - Shares public shares valued at 5-day average 137