Versions of s. 123(1), definition “master pension factor”

E-15 — Excise Tax Act · 2 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2018-12-13 to present available View Source

master pension factor means, in respect of a pension plan for a fiscal year of a master pension entity, the amount (expressed as a percentage) determined by the formula A/B where A is the total value, on the first day of the fiscal year, of the units or shares of the master pension entity that are held by pension entities of the pension plan on that day, and B is the total value, on the first day of the fiscal year, of the units or shares of the master pension entity; (facteur d’entité de gestion principale)

Full text

master pension factor means, in respect of a pension plan for a fiscal year of a master pension entity, the amount (expressed as a percentage) determined by the formula A/B where A is the total value, on the first day of the fiscal year, of the units or shares of the master pension entity that are held by pension entities of the pension plan on that day, and B is the total value, on the first day of the fiscal year, of the units or shares of the master pension entity; (facteur d’entité de gestion principale)
2017-12-14 to 2018-12-13 View Source

master pension factor means, in respect of a pension plan for a fiscal year of a master pension entity, the amount (expressed as a percentage) determined by the formula A/B where A is the total value, on the first day of the fiscal year, of the units or shares of the master pension entity that are held by pension entities of the pension plan on that day, and B is the total value, on the first day of the fiscal year, of the units or shares of the master pension entity; (facteur d’entité de gestion principale)