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Versions of s. 147.1(1), definition “designated money purchase provision”

I-3.3 — Income Tax Act · 1 version · View current text

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

  1. 2023-06-22 to present available View Source

    designated money purchase provision, in a calendar year, means a money purchase provision of a registered pension plan under which accounts are maintained in respect of at least 10 members throughout the year or under which the total contributions made for the year on behalf of an individual described in paragraph 8515(4)(a) or (b) of the Income Tax Regulations do not exceed 50% of the total contributions made for the year; (disposition à cotisations déterminées désignée)