Words and Phrases - "annuity"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
73
s
85
t
44
u
14
v
8
w
20
y
2
“
1

14 May 2019 CLHIA Roundtable Q. 14, 2019-0799191C6 - CLHIA Q. 14 - IPPs and pension splitting

Summary Under
Tax Topics - Income Tax Act - Section 118 - Subsection 118(7) - Pension Income - Paragraph (a) - Subparagraph (a)(i)
required top-up payments to satisfy the minimum-amount IPP rules do not qualify for income-splitting

The definition of “permissible distributions” in Reg. 8502(d) seems to provide that the portion of the individual pension plan minimum amount...

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

Words and Phrases
annuity
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 60.03 - Subsection 60.03(1) - Eligible Pension Income - Paragraph (a) minimum IPP top-up amounts are ineligible 112