In the course of a general discussion, and after describing the persons referenced in s. 147(2)(k.2) who came within the ambit of s. 147(10.3), CRA stated:
Subsection 147(10.3) provides that there shall be included in computing the income for a taxation year of such a person the total of amounts allocated or reallocated to the beneficiary in the year in respect of any amount contributed after December 1, 1982 by an employer to, or any forfeited amount under a deferred profit sharing plan or a plan the registration of which has been revoked pursuant to subsection 147(14) or 147(14.1). In the situation where subsection 147(10.3) applies, no amount should be entered in Box 14 of the T4 slip in respect of the amounts referred to in that subsection.