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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

Publication information
Department/Agency
  • Canada Revenue Agency.
TitleRegistered supplementary unemployment benefit plans .
Series title
  • 72-5R2
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
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.
Description4 p.
Catalogue number
  • Rv48-3/72-5R2-2003E-PDF
Subject terms
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