Income Tax Regulations

1501 For the purpose of the definition deferred profit sharing plan in subsection 147(1) of the Act, an application for registration of a plan shall be made by sending the following documents by registered mail to the Commissioner of Revenue at Ottawa:

• (a) a letter from the trustee and the employer whereby the trustee and the employer apply for the registration of the plan as a deferred profit sharing plan;

• (b) if the employer is a corporation, a certified copy of a resolution of the directors authorizing the application to be made; and

• (c) a copy of the agreement and any supplementary agreement setting out the plan.