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Contributions under lifetime CGT cap

Section: 2.9

It is important to note that amounts contributed under the lifetime CGT cap are treated as member contributions made by the member (even if made by a company or trust on the member's behalf). This means for members age 65 to 74, they must meet the work test or the work test exemption to be eligible to contribute amounts under the lifetime CGT cap, and cannot contribute these amounts from age 75.

An exception for particular circumstances involving look-through earnout rights may extend the period of time a member is eligible to contribute under the lifetime CGT cap.

Last modified: Tuesday, July 23, 2019