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The 6th edition of this book has been produced primarily to:
update the 5th edition to incorporate revisions to the Income Tax Act (Canada) and the Income Tax Regulations, effective as of December 31, 2016, as well as updated policies, rules and practices of the Canada Revenue Agency;
assist retirement plan sponsors, tax advisers, pension consultants and other interested individuals in understanding some of the complex tax rules that affect how Canadian organizations assist their employees in saving for their retirement;
assist plan administrators in understanding the requirements for the registration of pension plans and deferred profit sharing plans;
assist plan sponsors and plan administrators in understanding how to determine pension adjustments, past service pension adjustments and pension adjustment reversals and to provide information on reporting requirements; and
provide a general perspective of legislative, professional and administrative requirements for sponsoring pension and other retirement plans in Canada.
This book primarily covers three areas:
registered retirement savings plan (RRSP) contribution rules;
pension adjustments (PAs), past service pension adjustments (PSPAs), pension adjustment reversals (PARs); and
registration rules for registered pension plans (RPPs) and deferred profit sharing plans (DPSPs).
