Words and Phrases - "annuity"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
23
y
2

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...

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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