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.
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Department/Agency | Canada Revenue Agency. |
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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 |
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Subject terms | Taxation Income tax Taxation regulations |
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