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CUMULATIVE EXCESS AMOUNT [1 record]

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Record 1 1993-01-25

English

Subject field(s)
  • Taxation
CONT

204.1(2.1) Tax payable by individuals -- contributions after 1990. Where, at the end of any month after December 1990, an individual has a cumulative excess amount in respect of registered retirement savings plans, the individual shall, in respect of that month, pay a tax under this Part equal to 1% of that cumulative excess amount.

OBS

Source: The Income Tax Act. Chapter 63, S.C. 1970-71-72 as amended. Part X.1-- Tax in Respect of Over-Contributions to Deferred Income Plans.

French

Domaine(s)
  • Fiscalité
CONT

204.1(2.1) Impôt payable par les particuliers -- cotisations postérieures à 1990. Le particulier qui, à la fin d'un mois donne postérieur au mois de décembre 1990, a un excédent cumulatif au titre de régimes enregistrés d'épargne-retraite doit, pour ce mois, payer un impôt selon la présente partie égal à 1% de cet excédent.

Spanish

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