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Correcting Contribution Errors in Respect of Defined Contribution Pension Plans—New Rules Now in Force

On June 22, 2023, Bill C-47 received royal assent, implementing a variety of amendments to the Income Tax Act (Canada) (ITA) and its regulations (ITA Regulations) tabled as part of the 2023 Federal Budget. As we previously...more

Fixing Contribution Errors for Defined Contribution Pension Plans

What You Need to Know About Draft Amendments to the Federal Income Tax Act and Regulations - On February 4, 2022, the Canadian federal government released draft legislation to implement a variety of proposed tax measures,...more

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