Subsection 106(1)
Administrative Policy
7 February 2018 Internal T.I. 2017-0711961I7 - Withholding on RCA payment to partnership
A partnership that was the employer respecting a supplementary retirement plan that was a retirement compensation arrangement (RCA) submitted that...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 103 - Subsection 103(6) | withdrawal of RCA surplus was not a lump sum payment | 170 |
| 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 |