1501 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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