Words and Phrases - "pension"

a
82
b
44
c
75
d
50
e
37
f
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g
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13
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71
j
2
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2
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30
m
52
n
25
o
38
p
79
q
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86
t
44
u
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6 April 2023 Internal T.I. 2022-0929731I7 - Articles 18(2) and (3) of the Canada-Italy Treaty

Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 18
CPP and OAS payments treated as pensions and social security payments under the Canada-Italy Treaty

Regarding the receipt by an individual resident in Italy of periodic Canada Pension Plan (“CPP”) and Old Age Security (“OAS”) benefit...

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Words and Phrases
pension
Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Income Tax Conventions Interpretation Act - Section 5 CPP and OAS are normally considered pensions for Treaty purposes 90

31 July 2002 Internal T.I. 2002-0136937 F - Placement Français "Assurance-salaire-vie

Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 18
withdrawal from French employee-contribution plan (assurance-salaire-vie) was not a “pension”

The holder in France of an "assurance-salaire-vie," which is similar to a registered retirement savings plan except that a withdrawal from it is...

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Words and Phrases
pension
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 233.3 - Subsection 233.3(1) - Reporting Entity cost amount of foreign retirement plan may have been stepped up under s. 128.1(1) 68