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008160805s2002    onc    #o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv48-3/78-18R6-2002E-PDF
1102 |aCanada Revenue Agency.
24510|aRegistered Retirement Income Funds |h[electronic resource].
260 |a[Ottawa] : |bCanada Revenue Agency, |c2002.
300 |a8 p.
4901 |v78-18R6
500 |a"Date: March 6, 2002."
500 |a"This circular cancels and replaces Information Circular 78-18R5 dated June 17, 1996."
500 |aIssued also in French under title: Fonds enregistrés de revenu de retraite.
5200 |aIf 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).
69207|2gccst|aPensions
69207|2gccst|aTaxation
69207|2gccst|aIncome tax
69207|2gccst|aTaxation regulations
77508|tFonds enregistrés de revenu de retraite |w(CaOODSP)9.822060
830#0|aIncome tax information circular ;|v78-18R6|w(CaOODSP)9.821798
85640|qPDF|s181 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-78-18R6-2002-eng.pdf