Page 107 - A Canuck's Guide to Financial Literacy 2020
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               The custodian or the trustee is responsible to distribute the funds to the employee and
               withholds tax on the distributions. Canadians who are non residents are subject to 25%
               withholding tax.

               Th employee would receive a T4A-RCA Statement of Distributions from a Retirement
               Compensation Arrangement.
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