Words and Phrases - "LIRA"

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
22
y
2

8 July 2004 External T.I. 2004-0079771E5 F - Crédit pour pension - FRV

Summary Under
Tax Topics - Income Tax Act - Section 118 - Subsection 118(7) - Qualified Pension Income - Paragraph (a)
amounts from LIF not pension income

Is the taxpayer entitled to the pension credit regarding money received from a life income fund ("LIF"), with the money in the LIF coming from a...

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Words and Phrases
LIR LIRA

6 November 2014 External T.I. 2014-0528521E5 F - Payment of management fees by employer

Summary Under
Tax Topics - Income Tax Act - Section 146 - Subsection 146(1) - Retirement Savings Plan
LIRA treated as RRSP

Before going on to indicate that there generally is a taxable employment benefit where the employer pays the fund management fees for a group RRSP...

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Words and Phrases
LIRA
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) taxable benefit on employer payment of RRSP (including LIRA) and TFSA fund management fees but not those of DPSPs or SERPs 68