This comprehensive look at tax rules for retirement income programs in Canada covers all types of plans including defined benefit plans, defined contribution plans, RRSPs and deferred profit sharing plans. Appropriate for plan sponsors and those who provide support to pension plans, this book includes:
- Details on registration rules
- Guidance on determining pension adjustments and reversals
- Relevant minimum standards pension legislation
- Employer strategies for providing retirement income to highly paid employees
- Updated forms and filing requirements
- Charts of relevant and commonly used reference data including CPP/QPP/YMPE, average wage, interest rates and relevant Income Tax Act limits.
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Keywords: Deferred profit-sharing plans|Income Tax Act|Pension and Retirement|Defined benefit plans|Defined contribution plans|Pension adjustments|Registered Retirement Savings Plans|Canadian