Deferred profit sharing plans . : Rv48-3/77-1R5-2007E-PDF
This circular explains the provisions of the Income Tax Act (the Act) and the Canada Revenue Agency’s (CRA) administrative rules that apply when registering a deferred profit sharing plan (DPSP). Information is also included on transfers and reporting requirements for a DPSP.
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.822016&sl=1
| Ministère/Organisme | Canada Revenue Agency. |
|---|---|
| Titre | Deferred profit sharing plans . |
| Titre de la série | Income tax information circular ; 77-1R5 |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | "Date: August 17, 2007." "This version is only available electronically." "This circular cancels and replaces Information Circular 77-1R4, Deferred Profit Sharing Plans, dated December 30, 1992." Issued also in French under title: Régimes de participation différée aux bénéfices. |
| Information sur la publication | [Ottawa] : Canada Revenue Agency, 2007. |
| Description | 9 p. |
| Numéro de catalogue |
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| Descripteurs | Taxation Income tax Taxation regulations |