00000nam 2200000za 4500 9.822058 CaOODSP 20221107143615 cr ||||||||||| 160805s2002 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv48-3/78-18R6-2002E-PDF Canada Revenue Agency. Registered Retirement Income Funds [electronic resource]. [Ottawa] : Canada Revenue Agency, 2002. 8 p. 78-18R6 "Date: March 6, 2002." "This circular cancels and replaces Information Circular 78-18R5 dated June 17, 1996." Issued also in French under title: Fonds enregistrés de revenu de retraite. If you are the carrier of a retirement income fund (RIF), this circular will help you administer the fund. It explains certain provisions of the Income Tax Act (the Act) and outlines the registration requirements of the Canada Customs and Revenue Agency (CCRA). gccst Pensions gccst Taxation gccst Income tax gccst Taxation regulations Fonds enregistrés de revenu de retraite (CaOODSP)9.822060 Income tax information circular ; 78-18R6 (CaOODSP)9.821798 PDF 181 KB https://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-78-18R6-2002-eng.pdf