| 000 | 00000nam 2200000za 4500 |
| 001 | 9.822141 |
| 003 | CaOODSP |
| 005 | 20221107143625 |
| 007 | cr ||||||||||| |
| 008 | 160805s1998 onc #o f000 0 eng d |
| 040 | |aCaOODSP|beng |
| 043 | |an-cn--- |
| 086 | 1 |aRv48-3/98-2-1998E-PDF |
| 110 | 2 |aCanada Revenue Agency. |
| 245 | 10|aPrescribed compensation for registered pension plans |h[electronic resource]. |
| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c1998. |
| 300 | |a12 p. |
| 490 | 1 |aIncome tax information circular ; |vIC98-2 |
| 500 | |a"Date: September 1, 1998." |
| 500 | |aIssued also in French under title: Rétribution visée dans le cadre des régimes de pension agréés. |
| 520 | 0 |aIn this circular we at Revenue Canada explain our administrative requirements which apply to prescribed amounts of compensation. Prescribing compensation enables defined benefits to be provided, or money purchase contributions to be made, for periods of reduced services under a registered pension plan (RPP) without violating the pension adjustment limits in subsections 147.1(8) and (9) of the Income Tax Act. This circular will be of interest primarily to RPP administrators and the pension industry. Although RPP members may find it interesting, they should consult their plan administrators if they have questions about benefits provided under their RPPs. |
| 692 | 07|2gccst|aPensions |
| 692 | 07|2gccst|aTaxation |
| 692 | 07|2gccst|aIncome tax |
| 692 | 07|2gccst|aTaxation regulations |
| 775 | 08|tRétribution visée dans le cadre des régimes de pension agréés |w(CaOODSP)9.822142 |
| 830 | #0|aIncome tax information circular ;|vIC98-2|w(CaOODSP)9.821798 |
| 856 | 40|qPDF|s75 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-98-2-1998-eng.pdf |