Subsection 103(1)
Articles
Bissell, "U.S. Employers with U.S. Employees in Canada May Be Reluctant to Withhold Canadian Tax", Taxation of Executive Compensation and Retirement, September 1991, p. 488.
Subsection 103(4)
Administrative Policy
27 January 2015 Internal T.I. 2014-0531331I7 F - Withholdings on retiring allowance
The Directorate noted that Reg. 103(4) rather than Reg. 102(1) applied where a retiring allowance was paid in instalments, so that a statement in...
7 October 2011 Roundtable, 2011-0420781C6 F - Transfert de RPA à un REER au décès.
The will of a deceased taxpayer, who had been a member of a registered pension plan ("RPP"), provided for the bequest of all his property to his...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 104 - Subsection 104(27) | designation respecting RPP lump sum received by estate respecting disabled minor daughter and transferred to her RRSP | 370 |
| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(l) - Subparagraph 60(l)(v) - Clause Subparagraph 60(l)(v)(B.01) | s. 60(l) deduction where RPP administrator pays RPP lump sum directly to RRSP of disabled minor daughter beneficiary of estate | 394 |
8 October 2010 Roundtable, 2010-0371921C6 F - RPA et RPDB - Montants versés à une succession
On the intestacy of the taxpayer in 2010, who was a member of a registered pension plan ("RPP") and had made no valid beneficiary designation at...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 104 - Subsection 104(13.1) | partial s. 104(13.1) designation can be made | 97 |
3 August 1995 External T.I. 9519725 - RRSP WITHHODING RATES
Upon an election by a taxpayer to receive a lump sum payment out of an RRSP, the withholding tax is calculated with respect to the payment made at...
Paragraph 103(4)(c)
Administrative Policy
2 October 2002 Internal T.I. 2002-0135807 F - Lumpsum Somme Forfaitaire Reg 102 / 103
Where a retiring allowance of $30,000 was paid in 30 equal weekly payments of $1,000 to a Quebec employee, the Directorate determined that the...
Subsection 103(6)
Administrative Policy
7 February 2018 Internal T.I. 2017-0711961I7 - Withholding on RCA payment to partnership
A retirement compensation arrangement (RCA) consists of a supplementary retirement plan (for one employee) that has developed surplus that the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(q) | members of a partnership treated as the payers of RCA withdrawals made to the partnership employees for source deduction purposes | 279 |
| Tax Topics - Income Tax Regulations - Regulation 106 - Subsection 106(1) | members of partnership were respective payers of RCA withdrawal | 165 |
16 February 1995 External T.I. 9500185 - WITHOLDING
No amount of tax is required to be withheld by the payer of a lump sum payment to a Canadian resident out of an RRSP after the death of an annuitant.
86 C.R. - Q.79
Where an employee is dismissed and is entitled to receive up to 12 monthly payments of $2500, such payments to cease when he secures another...
Paragraph 106(6)(d)
Administrative Policy
10 December 2003 Internal T.I. 2003-0047467 F - DESENREGISTREMENT D'UN REER
The issuer manages RRSPS of annuitants who have attained 69 and which hold shares of cooperatives which are illiquid. Currently, no financial...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 146 - Subsection 146(12) - Paragraph 146(12)(b) | appraiser not required, but issuer must make reasonable efforts to determine FMV of shares of illiquid co-op | 196 |