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Income Tax Regulations

Version of section 1501 from 2007-05-31 to 2022-09-11:


 For the purpose of the definition deferred profit sharing plan in subsection 147(1) of the Act, an application for registration of a plan shall be made by sending the following documents by registered mail to the Commissioner of Revenue at Ottawa:

  • (a) a letter from the trustee and the employer whereby the trustee and the employer apply for the registration of the plan as a deferred profit sharing plan;

  • (b) if the employer is a corporation, a certified copy of a resolution of the directors authorizing the application to be made; and

  • (c) a copy of the agreement and any supplementary agreement setting out the plan.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/92-51, s. 4
  • SOR/94-686, s. 79(F)
  • SOR/2007-116, s. 5
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