Register a supplementary unemployment benefit plan - Conditions for registration

From Canada Revenue Agency

2. Conditions for registration

In order for a supplementary unemployment benefit plan (SUBP) to be registered under section 145 of the Income Tax Act by the Canada Revenue Agency (CRA), it must meet certain conditions.

Plan and trust conditions

The following conditions must be met:

The plan must not be, in nature or operation, a superannuation, pension, retirement savings, deferred profit sharing, or an employees’ profit sharing plan.

The following plans will not qualify for registration:

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