Traduction de «Régime de participation des employés aux bénéfices » (Français → Anglais) :

employees profit sharing plan [ EPSP | profit-sharing plan | profit-sharing scheme | gain-sharing program | gain-sharing plan ]

employees' profit-sharing plan

Statement of Employee Profit Sharing Plan Allocations and Payments [ Statement of Employees' Profit Sharing Plan Allocations and Payments ]

Return of Allocations and Payments under an Employee Profit-Sharing Plan [ Return of Allocations and Payments Under Employees' Profit Sharing Plan ]

trust under an employees profit sharing plan

profit-sharing plan | profit-sharing scheme

deferred profit-sharing plan | DPSP

community of conquests, of acquisitions

(2) For the purposes of these Regulations, “deferred profit sharing plan” , “employee benefit plan” , “employee life and health trust” , “employee trust” , “employees profit sharing plan” , “investment corporation” , “mortgage investment corporation” , “mutual fund corporation” , “mutual fund trust” , “non-resident-owned investment corporation” , “registered disability savings plan” , “registered education savings plan” , “registered retirement income fund” , “registered retirement savings plan” , “registered supplementary unemployment benefit plan” , “retirement compensation arrangement” , “TFSA” and “unit trust” have ...[+++]the same meanings as in subsection 248(1) of the Income Tax Act.

(2) For the purposes of these Regulations, “deferred profit sharing plan” , “employee benefit plan” , “employee life and health trust” , “employee trust” , “employees profit sharing plan” , “investment corporation” , “mortgage investment corporation” , “mutual fund corporation” , “mutual fund trust” , “non-resident-owned investment corporation” , “registered disability savings plan” , “registered education savings plan” , “registered retirement income fund” , “registered retirement savings plan” , “registered supplementary unemployment benefit plan” , “retirement compensation arrangement” , “TFSA” and “unit trust” have ...[+++]the same meanings as in subsection 248(1) of the Income Tax Act.

(11) Where an employees profit sharing plan is accepted for registration by the Minister as a deferred profit sharing plan, the taxation year of the trust governed by the employees profit sharing plan shall be deemed to have ended immediately before the plan is deemed to have become registered as a deferred profit sharing plan pursuant to subsection 147(5).

(a) by a trust governed by a deferred profit sharing plan, an employee benefit plan, an employees profit sharing plan, a pooled registered pension plan, a registered disability savings plan, a registered education savings plan, a registered pension plan, a registered retirement income fund, a registered retirement savings plan, a registered supplementary unemployment benefit plan, a retirement compensation arrangement or a TFSA;