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Income Tax Regulations

Version of section 1501 from 2004-08-31 to 2007-05-30:

 For the purposes 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 forwarding by registered mail to the Deputy Minister of National Revenue for Taxation at Ottawa the following documents:

  • (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)

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