00000nam 2200000za 4500 9.821916 CaOODSP 20221107143554 cr ||||||||||| 160803s2003 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv48-3/72-5R2-2003E-PDF Canada Revenue Agency. Registered supplementary unemployment benefit plans [electronic resource]. [Ottawa] : Canada Revenue Agency, 2003. 4 p. 72-5R2 "Date: January 3, 2003." "This circular cancels and replaces Information Circular 72-5R, Registration of Supplementary Unemployment Benefit Plans, dated July 8, 1974." Issued also in French under title: Régimes enregistrés de prestations supplémentaires de chômage. This circular informs employers, trustees, benefit consultants, and other interested parties about the provisions of the Income Tax Act (the Act) and the Canada Customs and Revenue Agency’s (CCRA) administrative rules that apply when registering a supplementary unemployment benefit plan (SUBP). Information is also included on deducting contributions, filing plan amendments, winding up a plan, and reporting requirements for a plan trust. gccst Employment insurance gccst Taxation gccst Income tax gccst Taxation regulations Régimes enregistrés de prestations supplémentaires de chômage (CaOODSP)9.821919 Income tax information circular ; 72-5R2 (CaOODSP)9.821798 PDF 34 KB https://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-72-5R2-2003-eng.pdf