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Prescribed compensation for registered pension plans .Rv48-3/98-2-1998E-PDF

In 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.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.822141&sl=0

Publication information
Department/Agency
  • Canada Revenue Agency.
TitlePrescribed compensation for registered pension plans .
Series title
  • Income tax information circular ; IC98-2
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Note(s)
  • "Date: September 1, 1998."
  • Issued also in French under title: Rétribution visée dans le cadre des régimes de pension agréés.
Publishing information
  • [Ottawa] : Canada Revenue Agency, 1998.
Description12 p.
Catalogue number
  • Rv48-3/98-2-1998E-PDF
Subject terms
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