Words and Phrases - "participating employer"

a
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b
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26 June 2019 Internal T.I. 2019-0791761I7 - Participating employer in RPP

Summary Under
Tax Topics - Income Tax Act - Section 147.1 - Subsection 147.1(2) - Paragraph 147.1(2)(a) - Subparagraph 147.2(2)(a)(vi)
contributing employer who ceases to exist nonetheless considered to be an “employer [who] participates”

Does the apportionment condition in s. 147.2(2)(a)(vi) apply where one of the employers ceases to have any involvement with the plan, e.g.,...

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Words and Phrases
participating employer
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 147.1 - Subsection 147.1(1) - Participating Employer dissolved corporation can be a “participating employer” in an RPP 141
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(3) expansive phrase was as defined in short phrase definition 29