Words and Phrases - "participating employer"

a
88
b
44
c
79
d
53
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

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.,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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