Subsection 8515(1)
Administrative Policy
Newsletter 21-1, Additional Conditions Applicable to Individual Pension Plans and Designated Plans, 16 March 2021
Effective prohibition of the avoidance of designated plan status through using hybrid defined benefit/money purchase provisions
- A s. 147.1(5)...
Locations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 147.1 - Subsection 147.1(5) | 589 | |
Tax Topics - Income Tax Act - Section 147.2 - Subsection 147.2(2) - paragraph 147.2(2)(d) | 151 |