Traduction de «régime express » (Français → Anglais) :

express conditions

express service (rail)

occupational pension scheme | occupational retirement pension scheme | occupational scheme

EU customs procedure [ Community customs procedure | European Union customs procedure ]

pass-through plan

International Institute of Law of the French-Speaking Countries

single payment scheme [ SAPS | SFPS | single area payment scheme | single farm payment | single farm payment scheme | single payment | SPS ]

EU financing arrangements [ Community financing arrangements | European Union financing arrangements ]

(b) In the case of the United States, the term “qualifying retirement plan” shall include the following and any identical or substantially similar plan that is established pursuant to legislation introduced after the date of signature of the Protocol: qualified plans under section 401(a) of the Internal Revenue Code (including section 401(k) arrangements), individual retirement plans that are part of a simplified employee pension plan that satisfies section 408(k), section 408(p) simple retirement accounts, section 403(a) qualified annuity plans, section 403(b) plans, section 457(g) trusts providing benefits under section 457(b) plans, ...[+++]the Thrift Savings Fund (section 7701(j)), and any individual retirement account under section 408(a) that is funded exclusively by rollover contributions from one or more of the preceding plans.

(a) In the case of Canada, the term “qualifying retirement plan” shall include the following and any identical or substantially similar plan that is established pursuant to legislation introduced after the date of signature of the Protocol: registered pension plans under section 147.1 of the Income Tax Act, registered retirement savings plans under section 146 that are part of a group arrangement described in subsection 204.2(1.32), deferred profit sharing plans under section 147, and any registered retirement savings plan under section 146 or registered retirement income fund under section 146.3 that is funded exclusively by rollover c ...[+++]ontributions from one or more of the preceding plans; and

(9) Where the requirements of subsection 147(5.1) in respect of a deferred profit sharing plan are not satisfied for a calendar year by reason that the pension credits of a beneficiary under the plan in respect of a particular employer do not comply with paragraph 147(5.1)(a) or the beneficiary’s pension credits or pension adjustments in respect of a particular employer and other employers who do not deal at arm’s length with the particular employer do not comply with paragraph 147(5.1)(b) or 147(5.1)(c), the particular employer is not entitled to a deduction under subsection 147(8) in computing the particular employer’s income for any taxation year in respect of an amount paid to a trustee under the plan in the calendar year except to t ...[+++]he extent expressly permitted in writing by the Minister, and, for the purposes of this subsection, an amount paid to a trustee of a deferred profit sharing plan in the first two months of a calendar year shall be deemed to have been paid in the immediately preceding year and not to have been paid in the year to the extent that the amount can reasonably be considered to be in respect of the immediately preceding year.

5. When a province of Canada has instituted a comprehensive pension plan within the meaning of the Canada Pension Plan, paragraphs 1 and 4 shall be read as if the expression “legislation of Canada” in paragraph 1 included the legislation of that province and as if the words “and to the comprehensive pension plan of that province” were added to paragraph 4 after the words “Canada Pension Plan”.