,canada ,cu/oms
& ,rev5ue ,ag5cy

          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act--
  ,adm9i/rative ,co/s ( ,p5.n ,plans
,numb]3 ,,it-#aje
,date3 ,may #cj1 #aigc
,ref];e3 ,p>agraph #bj7#a77q7 7,al
  ,sec;n #ah7

  ,? ,bullet9 replaces & c.els
,9t]pret,n ,bullet9 ,numb] ,,it-#h1 dat$
,april #bb1 #aiga4
  ,! deducti# am.t ( an employ]'s curr5t
s]vice 3tribu;n 6a regi/]$ p5.n plan is
limit$ 0! provi.ns ( p>agraph #bj7#a77q7
(! ,act & sec;n #bgjj (! ,9come ,tax
,regul,ns4
  ,? limit,n applies only 6! am.t 2+ pd
96! fund 0! employ]4 ,x does n apply
6exp5se 9curr$ 0! employ] 9 3nec;n )!
adm9i/r,n (! plan1 z ^! >e n am.ts pd
96! fund4 ,s* co/s >e a deducti#      #a
               ,,it-#aje
busi;s exp5se & >e n prohibit$ 0any
provi.n ( ,sec;n #ah (! ,act z l;g z !y
>e r1sona# 9 ! circum/.es4




















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