00000nam 2200000za 4500 9.822016 CaOODSP 20221107143609 cr ||||||||||| 160804s2007 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv48-3/77-1R5-2007E-PDF Canada Revenue Agency. Deferred profit sharing plans [electronic resource]. [Ottawa] : Canada Revenue Agency, 2007. 9 p. Income tax information circular ; 77-1R5 "Date: August 17, 2007." "This version is only available electronically." "This circular cancels and replaces Information Circular 77-1R4, Deferred Profit Sharing Plans, dated December 30, 1992." Issued also in French under title: Régimes de participation différée aux bénéfices. This circular explains the provisions of the Income Tax Act (the Act) and the Canada Revenue Agency’s (CRA) administrative rules that apply when registering a deferred profit sharing plan (DPSP). Information is also included on transfers and reporting requirements for a DPSP. gccst Taxation gccst Income tax gccst Taxation regulations Régimes de participation différée aux bénéfices (CaOODSP)9.822024 Income tax information circular ; 77-1R5 (CaOODSP)9.821798 PDF 192 KB https://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-77-1R5-2007-eng.pdf