147.1(1)

IT167R6- Registered Pension Funds or Plans – Employee’s Contributions

NO: IT-167R6 DATE: SEPTEMBER 14, 1995 SUBJECT: INCOME TAX ACT Registered Pension Plans – Employee’s Contributions REFERENCE: Subsection 147.2(4) and paragraph 8(1)(m) (also sections 5, 6, and 149, subsections 18(11), 126(1), the definitions of “defined benefit provision” and “money purchase provision,” in subsection 147.1(1), and (10), 147.2(5) and the definitions of “additional voluntary contribution” and “registered […]

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IT124R6- Contributions to Registered Retirement Savings Plans

NO: IT-124R6 DATE: January 31, 1995 SUBJECT: INCOME TAX ACT Contributions to Registered Retirement Savings Plan REFERENCE: REFERENCE:Subsections 146(5) and (5.1) (also sections 60.01 and 204.1 to 204.3 and the definition of “disposition” in section 54; subsections 104(10.2), (27) and (27.1), 146(1), (2), (3), (6.1), (8.2), (8.21) and (8.3), 146.3(5.1), 147.1(1), 147.3(13.1) and 152(6); and paragraphs

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