Words and Phrases - "pension plan"

65
28
46
36
27
22
12
10
52
1
2
19
38
20
29
60
1
49
59
34
8
7
11
1

19 January 2015 External T.I. 2014-0547271E5 F - SERP and Lump-Sum Averaging

lump sum payment from funded or unfunded SERP is included

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 Phrases
pension plan
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 110.2 - Subsection 110.2(1) - Qualifying Amount generally available for lump sum commutation from funded or unfunded SERP/T1198 recommended 138

Jacques v. The Queen, 2016 TCC 245

401(k) plan a savings plan rather than superannuation or pension plan

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 Phrases
pension plan
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - superannuation or pension fund or plan 401(k) plan not a pension plan 127