Regulation 8502 - Conditions Applicable to All Plans

Cases

Pension Plan for Presidents of 1398874 Ontario Inc. v. Canada (National Revenue), 2010 DTC 5030 [at 6634], 2010 FCA 14

The taxpayer was incorporated by a retiring police officer to set up an individual pension plan, into which he transferred the commuted value of...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Administrative Policy

23 July 1992 Internal T.I. 7-921856

The controlling shareholders of corporations that collectively formed a partnership would be entitled to be members of a defined benefit plan...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Paragraph 8502(a) - Primary Purpose

See Also

Ross v. The Queen, 2013 DTC 1250 [at 1400], 2013 TCC 333

In 2001, the first taxpayer transferred the commuted value of his entitlements under his registered pension plan with OMERS to a new pension plan...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Paragraph 8502(c) - Permissible Benefits

Administrative Policy

26 April 1994 Internal T.I. 9409486 - RPP PAYMENTS TO BENEFICIARIES AS PRIZES OR BENEFITS

Prizes paid to beneficiaries in order to induce them to purchase past service represent distributions described in Regulation 8502(d) and benefits...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Paragraph 8502(i)

Administrative Policy

15 June 2020 External T.I. 2020-0850981E5 - CECRA – Pension plan eligibility

The CECRA program contemplates the making of loans to commercial landlords to partially fund their providing rent relief to qualifying tenants,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(o.2) - Subparagraph 149(1)(o.2)(ii) - Clause 149(1)(o.2)(ii)(C) CECRA loans give rise to income from real property and thus are not a disqualified borrowing 241

10 May 2016 Internal T.I. 2016-0644761I7 - RPP borrowing

As the amount of borrowing in respect of certain real estate properties of a pension plan exceeded their cost, the Directorate considered “that...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(o.2) - Subparagraph 149(1)(o.2)(iii) 149(1)(o.2)(ii) corp. could incur purchase price indebtedness on internal transfer in excess of vendor’s cost 161

Articles

Hersh Joshi, Jack Silverson, "Understanding and Doing Business with Tax-Exempt Entities", 2018 Conference Report (Canadian Tax Foundation), 29:1 – 35

Potential for deemed loan JV provisions to constitute borrowing ((p. 29-4)

Many joint venture agreements contain a clause providing that if one of...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.