single amount definition
single amount means an amount that is not part of a series of periodic payments;
single amount means an amount that is not part of a series of periodic payments. History: 1991, c. 25, s. 157; 1994, c. 22, s. 294; 2000, c. 5, s. 219.
single amount means an amount that is not part of a series of periodic payments. History: 1991, c. 25, s. 157; 1994, c. 22, s. 294; 2000, c. 5, s. 219. (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement) and as amended by each amendment referred to in paragraph a or b of subsection 15 of section 147.1 of that Act, and includes all terms that are not contained in the documents constituting the plan but that are terms of the plan by reason of the Pension Benefits Standards Act, 1985 (Revised Statutes of Canada, 1985, chapter 32, 2nd Supplement) or a similar law of a province. History: 2000, c. 5, s. 220. DEDUCTIONS 965.0.2. There may be deducted in computing an employer’s income for a taxation year ending after 31 December 1990, the amount that, by virtue of paragraph q of subsection 1 of section 20 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), is allowed as a deduction for the year in computing the employer’s income for the purposes of that Act in respect of a contribution made to a registered pension plan. History: 1991, c. 25, s. 157; 2015, c. 21, s. 349.