Words and Phrases - "LIRA"
8 July 2004 External T.I. 2004-0079771E5 F - Crédit pour pension - FRV
Summary UnderTax 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...
6 November 2014 External T.I. 2014-0528521E5 F - Payment of management fees by employer
Summary UnderTax 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...
Words and PhrasesLIRA
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|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|