Words and Phrases - "participating employer"
26 June 2019 Internal T.I. 2019-0791761I7 - Participating employer in RPP
Summary UnderTax 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”
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Words and Phrasesparticipating 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||129|
|Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(3)||expansive phrase was as defined in short phrase definition||27|