| 000 | 00000nam 2200000za 4500 |
| 001 | 9.822016 |
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| 003 | CaOODSP |
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| 005 | 20221107143609 |
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| 007 | cr ||||||||||| |
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| 008 | 160804s2007 onc #o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv48-3/77-1R5-2007E-PDF |
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| 110 | 2 |aCanada Revenue Agency. |
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| 245 | 10|aDeferred profit sharing plans |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2007. |
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| 300 | |a9 p. |
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| 490 | 1 |aIncome tax information circular ; |v77-1R5 |
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| 500 | |a"Date: August 17, 2007." |
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| 500 | |a"This version is only available electronically." |
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| 500 | |a"This circular cancels and replaces Information Circular 77-1R4, Deferred Profit Sharing Plans, dated December 30, 1992." |
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| 500 | |aIssued also in French under title: Régimes de participation différée aux bénéfices. |
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| 520 | 0 |aThis 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. |
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| 692 | 07|2gccst|aTaxation |
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| 692 | 07|2gccst|aIncome tax |
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| 692 | 07|2gccst|aTaxation regulations |
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| 775 | 08|tRégimes de participation différée aux bénéfices |w(CaOODSP)9.822024 |
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| 830 | #0|aIncome tax information circular ;|v77-1R5|w(CaOODSP)9.821798 |
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| 856 | 40|qPDF|s192 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-77-1R5-2007-eng.pdf |
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