Registered supplementary unemployment benefit plans .: Rv48-3/72-5R2-2003E-PDF
This circular informs employers, trustees, benefit consultants, and other interested parties about the provisions of the Income Tax Act (the Act) and the Canada Customs and Revenue Agency’s (CCRA) administrative rules that apply when registering a supplementary unemployment benefit plan (SUBP). Information is also included on deducting contributions, filing plan amendments, winding up a plan, and reporting requirements for a plan trust.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.821916&sl=0
| Department/Agency | Canada Revenue Agency. |
|---|---|
| Title | Registered supplementary unemployment benefit plans . |
| Series title | 72-5R2 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | "Date: January 3, 2003." "This circular cancels and replaces Information Circular 72-5R, Registration of Supplementary Unemployment Benefit Plans, dated July 8, 1974." Issued also in French under title: Régimes enregistrés de prestations supplémentaires de chômage. |
| Publishing information | [Ottawa] : Canada Revenue Agency, 2003. |
| Description | 4 p. |
| Catalogue number |
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| Subject terms | Employment insurance Taxation Income tax Taxation regulations |