TERMIUM Plus®

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Record 1 1987-05-26

English

Subject field(s)
  • Employment Benefits
CONT

The tax reform outlined in the Budget papers would be based on the following items: A "recovery charge" payable if the actual contributions to money purchase arrangements plus 9 times the defined benefit exceed the allowable contributions under the comprehensive tax limit.

French

Domaine(s)
  • Avantages sociaux
CONT

La réforme fiscale dont il est question dans les documents budgétaires serait centrée sur les points suivants : [...] Imposer un "prélèvement de récupération" si les cotisations effectives dans le cadre d'un régime à cotisations déterminées majorées de 9 fois les prestations déterminées excèdent le plafond global de déduction.

Spanish

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