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| 01733cam 2200313za 4500 |
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| 001 | 9.821916 |
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| 003 | CaOODSP |
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| 005 | 20221107143554 |
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| 007 | cr ||||||||||| |
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| 008 | 160803s2003 onc #o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv48-3/72-5R2-2003E-PDF |
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| 110 | 2 |aCanada Revenue Agency. |
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| 245 | 10|aRegistered supplementary unemployment benefit plans |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2003. |
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| 300 | |a4 p. |
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| 490 | 1 |v72-5R2 |
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| 500 | |a"Date: January 3, 2003." |
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| 500 | |a"This circular cancels and replaces Information Circular 72-5R, Registration of Supplementary Unemployment Benefit Plans, dated July 8, 1974." |
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| 500 | |aIssued also in French under title: Régimes enregistrés de prestations supplémentaires de chômage. |
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| 520 | 0 |aThis 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. |
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| 692 | 07|2gccst|aEmployment insurance |
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| 692 | 07|2gccst|aTaxation |
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| 692 | 07|2gccst|aIncome tax |
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| 692 | 07|2gccst|aTaxation regulations |
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| 775 | 08|tRégimes enregistrés de prestations supplémentaires de chômage |w(CaOODSP)9.821919 |
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| 830 | #0|aIncome tax information circular ;|v72-5R2|w(CaOODSP)9.821798 |
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| 856 | 40|qPDF|s34 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-72-5R2-2003-eng.pdf |
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