Traduction de «fiducie au bénéfice des employés » (Français → Anglais) :

employee benefit trust | employee trust | EBT [Abbr.]

in trust for

Ontario Government Employees Charity Trust

employees' profit-sharing plan

(j) if the contributor is an amateur athlete trust, a cemetery care trust, an employee life and health trust, an employee trust, an inter vivos trust deemed by subsection 143(1) to exist in respect of a congregation that is a constituent part of a religious organization, a related segregated fund trust (within the meaning assigned by paragraph 138.1(1)(a)), a trust described in paragraph 149(1)(o.4) or a trust governed by an eligible funeral arrangement, an employees profit sharing plan, a registered disability savings plan, a registered education savings plan, a registered supplementary unemployment benefit plan or a TFSA, the particula ...[+++]r trust is the same type of trust.

(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.

107.1 If at any time any property of an employee life and health trust, an employee trust, a trust governed by an employee benefit plan or a trust described in paragraph (a.1) of the definition “trust” in subsection 108(1) has been distributed by the trust to a taxpayer who was a beneficiary under the trust in satisfaction of all or any part of the taxpayer’s interest in the trust, the following rules apply: