00000000nam 2200000za 4500
0019.822141
003CaOODSP
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008160805s1998    onc    #o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv48-3/98-2-1998E-PDF
1102 |aCanada Revenue Agency.
24510|aPrescribed compensation for registered pension plans |h[electronic resource].
260 |a[Ottawa] : |bCanada Revenue Agency, |c1998.
300 |a12 p.
4901 |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.
5200 |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.
69207|2gccst|aPensions
69207|2gccst|aTaxation
69207|2gccst|aIncome tax
69207|2gccst|aTaxation regulations
77508|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
85640|qPDF|s75 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-98-2-1998-eng.pdf