Ministère de l'Emploi et de la Solidarité sociale
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I-3 - Taxation Act

Section 962
Disposition versions

Full text
962. (1)  For the purposes of this Part, a supplementary unemployment benefit plan is an arrangement under which an employer pays to a trust sums of money to be used exclusively to pay a periodic amount to an employee or former employee of the employer who is laid off for a temporary or indefinite period.
(2)  The plan contemplated in subsection 1 does not include however an arrangement in the nature of a pension plan or a profit sharing plan.
(3)  A supplementary unemployment benefit plan is registered when approved by the Minister for registration for the purposes of this Part and the regulations in respect of its constitution and operations for the taxation year under consideration.
1972, c. 23, s. 694.
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