Words and Phrases - "superannuation or pension fund or plan"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

12 April 2018 External T.I. 2016-0640651E5 F - Swiss Pension

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - superannuation or pension fund or plan
Swiss vested benefits policy was a “superannuation or pension fund or plan”

The Swiss employer of the taxpayer and the taxpayer had contributed regularly to the employer’s “second pillar” occupational pension plan....

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Words and Phrases
superannuation or pension fund or plan
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(i) a Canadian resident was not subject to Canadian tax on income accruing in a Swiss vested benefits policy 157