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The Taxation of Single-Employer Target Benefit Plans – Where We Are and Where We Ought To Be
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Page Title: | The Taxation of Single-Employer Target Benefit Plans – Where We Are and Where We Ought To Be – C.D. Howe Institute |
Article Title: | The Taxation of Single-Employer Target Benefit Plans – Where We Are and Where We Ought To Be |
URL: | https://cdhowe.org/publication/taxation-single-employer-target-benefit-plans-where-we-are-and-where-we-ought-be/ |
Published Date: | March 4, 2015 |
Accessed Date: | February 14, 2025 |
Outline
Outline
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Ottawa needs to change federal tax rules so that they accommodate single-employer Target Benefit Plans (TBP), according to a new C.D. Howe Institute report. In “The Taxation of Single-Employer Target Benefit Plans – Where We Are and Where We Ought To Be,” authors Barry Gros, Karen Hall, Ian McSweeney and Jana Steele propose a tax treatment for single-employer TBPs that is consistent with the existing tax regime.
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