28 October 2008 External T.I. 2008-0274281E5 F - Société gestion de pension, moyen de financement -- summary under Clause 149(1)(o.1)(i)(A)

CRA noted that s. 149(1)(o.1)(i)(A establishes a two-pronged test: whether it was incorporated solely to administer a registered pension plan; and whether it was operated solely for the purpose of administering such a plan (the application of which was a question of fact).

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d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
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