TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
EXCLUDED PREMIUM [1 record]
Record 1 - internal organization data 1993-01-25
Record 1, English
Record 1, Subject field(s)
- Employment Benefits
- Taxation
Record 1, Main entry term, English
- excluded premium
1, record 1, English, excluded%20premium
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
"excluded premium" in respect of an individual means a premium under a registered retirement savings plan, where the premium (a) was designated by the individual for the purposes of paragraph 60(j), (j.1), (j.2) or (l) [of the Income Tax Act], (b) was an amount transferred directly from a registered retirement savings plan, registered pension plan, registered retirement income fund or deferred profit sharing plan, (c) was deductible under subsection 146(6.1) in computing the individual's income for any taxation year, or (d) was deducted in computing the individual's income for the 1991 taxation year; ... 1, record 1, English, - excluded%20premium
Record 1, French
Record 1, Domaine(s)
- Avantages sociaux
- Fiscalité
Record 1, Main entry term, French
- prime exclue
1, record 1, French, prime%20exclue
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
«prime exclue» Prime d'un particulier en vertu d'un régime enregistré d'épargne-retraite, qui remplit l'une des conditions suivantes : a) elle a été indiquée par le particulier dans sa déclaration de revenu pour l'application des alinéas 60j), j.1), j.2) ou l) [de la Loi de l'impôt sur le revenu] b) il s'agit d'un montant transféré directement d'un régime enregistré d'épargne-retraite, d'un régime de pension agréé, d'un fonds enregistré de revenu de retraite ou d'un régime de participation différée aux bénéfices; c) elle était déductible en application du paragraphe 146(6.1) dans le calcul du revenu du particulier pour une année d'imposition; d) elle a été déduite dans le calcul du revenu du particulier pour l'année d'imposition 1991. 1, record 1, French, - prime%20exclue
Record 1, Spanish
Record 1, Textual support, Spanish
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