The Taxation of Single-Employer Target Benefit Plans – Where We Are and Where We Ought To Be

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.