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RGIMES DE PENSION AGRS ARTICLE 147.1 L.I.R.. DFINITIONSUn rgime de pension agr (RPA) est un rgime tabli par l'employeur dans le but de garantir une rente viagre ses employs la retraite. Un RPA se dfinit comme un rgime de pension que le Ministre du Revenu national a agr aux fins f

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Fiscalit II 32-952-06

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