Deferred profit sharing plans .: Rv48-3/77-1R5-2007E-PDF

This circular explains the provisions of the Income Tax Act (the Act) and the Canada Revenue Agency’s (CRA) administrative rules that apply when registering a deferred profit sharing plan (DPSP). Information is also included on transfers and reporting requirements for a DPSP.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.822016&sl=0

Publication information
Department/Agency Canada Revenue Agency.
Title Deferred profit sharing plans .
Series title Income tax information circular ; 77-1R5
Publication type Series - View Master Record
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) "Date: August 17, 2007."
"This version is only available electronically."
"This circular cancels and replaces Information Circular 77-1R4, Deferred Profit Sharing Plans, dated December 30, 1992."
Issued also in French under title: Régimes de participation différée aux bénéfices.
Publishing information [Ottawa] : Canada Revenue Agency, 2007.
Description 9 p.
Catalogue number
  • Rv48-3/77-1R5-2007E-PDF
Subject terms Taxation
Income tax
Taxation regulations
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