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The Taxation of Single-Employer Target Benefit Plans – Where We Are and Where We Ought To Be
Summary:
| Citation | Barry Gros. 2015. "The Taxation of Single-Employer Target Benefit Plans – Where We Are and Where We Ought To Be." ###. Toronto: C.D. Howe Institute. |
| 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: | June 14, 2025 |
Outline
Outline
Related Topics
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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