What we heard – Income Tax Folio S5-F3-C1

The table What we heard summarizes the comments received from the public during the 3-month comment period that followed the publication of this Folio and which ended on January 9, 2021. It also reflects the action taken in respect of each comment. Any changes made to the Chapter are recorded in the Chapter History.

What we heard
Topic Par. # Comments we received Action Taken
Roth 401(k) 1.26 to 1.27 Provide clarification on whether the filing of the election would be beneficial in the case of a 401(k) plan with separate accounts and different contribution types. The Chapter has been updated by the addition of new paragraph 1.28 to expand the general information provided.
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