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.
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.822141&sl=1
| Ministère/Organisme | Canada Revenue Agency. |
|---|---|
| Titre | Prescribed compensation for registered pension plans . |
| Titre de la série | Income tax information circular ; IC98-2 |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | "Date: September 1, 1998." Issued also in French under title: Rétribution visée dans le cadre des régimes de pension agréés. |
| Information sur la publication | [Ottawa] : Canada Revenue Agency, 1998. |
| Description | 12 p. |
| Numéro de catalogue |
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| Descripteurs | Pensions Taxation Income tax Taxation regulations |