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008160808s2016    onc    #o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv48-3/99-1R1-2016E-PDF
1102 |aCanada Revenue Agency.
24510|aRegistered Disability Savings Plans |h[electronic resource].
260 |a[Ottawa] : |bCanada Revenue Agency, |c2016.
300 |a15 p.
4901 |aIncome tax information circular ; |vIC99 – 1R1
500 |a"Date: February 10, 2016."
500 |a"This version is only available electronically."
500 |aIssued also in French under title: Régimes enregistrés d'épargne-invalidité.
5200 |aThis circular explains the rules of the Income Tax Act (ITA) and the Canada Revenue Agency’s (CRA) conditions for registering disability savings plans (DSPs). It also provides information on the Canada disability savings grant (grant) and the Canada disability savings bond (bond).
69207|2gccst|aTaxation
69207|2gccst|aIncome tax
69207|2gccst|aTaxation regulations
77508|tRégimes enregistrés d'épargne-invalidité |w(CaOODSP)9.822179
830#0|aIncome tax information circular ;|vIC99 – 1R1 |w(CaOODSP)9.821798
85640|qPDF|s272 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-99-1R1-2016-eng.pdf