Words and Phrases - "constructive receipt"

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14 May 2012 Internal T.I. 2010-0367831I7 F - Régime de pension étranger. France

Summary Under
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1)
contributions paid by employer to voluntary French pension funds for expatriates were constructively received by employee member

Contributions were paid by the employer of a Canadian resident of French nationality to the Caisse de retraite pour la France et l’Extérieur...

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Words and Phrases
constructive receipt
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retirement Compensation Arrangement since employer acted as employee agent in making pension contributions, no RCA, EBP or SDA 73