Words and Phrases - "constructive receipt"
14 May 2012 Internal T.I. 2010-0367831I7 F - Régime de pension étranger. France
contributions paid by employer to voluntary French pension funds for expatriates were constructively received by employee member
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Words and Phrasesconstructive 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||70|