B.7.3 Plans with life insurance companies and pension funds (Section 10(2) of PAL)

Contents

This section describes how the transitional deduction is calculated for plans with life insurance companies and pension funds mentioned in Section 4(1) of PAL. See Section 10(2) of PAL.

The section contains:

Which plans are covered? (B.7.3.1)
Rules on determining the transitional deduction (B.7.3.2)