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Many internal and external users rely on the service standard results to react to resource demands and to ensure that all Canadians are receiving the best possible service. 2. ... Target date: Phase 1 – Present Agency Data and Information Strategy to AMC in March 2020 and recommend action to AMC by November 2020. Phase 2 – date will be determined following AMC-approved action plans 3.3. ...

Many of these modifications are based on the fact that small businesses have limited resources (both time and money) for dealing with tax administration, are less likely to be aware of tax rules that could benefit them, and may require more leniency to comply. ... A similar case was made for associated companies – it was requested that the filing and remitting requirements for associated companies be aligned. ... Participants felt that industry-specific training and resources for auditors could help to minimize this problem. ...

Many of these modifications are based on the fact that small businesses have limited resources (both time and money) for dealing with tax administration, are less likely to be aware of tax rules that could benefit them, and may require more leniency to comply. ... A similar case was made for associated companies – it was requested that the filing and remitting requirements for associated companies be aligned. ... Participants felt that industry-specific training and resources for auditors could help to minimize this problem. ...

Subparagraphs 146.1(2)(h)(i) & (ii) of the Act have been revised to permit contributions to a specified plan no later than the 35 th year following the year the plan was entered into and no later than the the 31 st year following the year the plan was entered into for a non-specified plan. ... Subparagraphs 146.1(2)(i)(i) & (ii) have been revised to change the deadline for plan termination for a specified plan to the 40 th year, and for a non-specified plan to the 35 th year, following the year the plan was entered into, respectively. ... You may also send your written enquiries to: Registered Plans Directorate Canada Revenue Agency 875 Heron Rd Ottawa ON K1A 0L5 Frequently asked questions and responses are posted regularly on our website under " What's New ". ...

In consideration for the transfer of property to the partnership or in recognition of its specialized expertise, Taxpayer A acquires a “preferred” partnership interest that entitles it to receive, in priority to some, or all, of the other partners a predetermined amount of partnership income, loss, resource pools or other partnership amounts relevant in the computation of a partner's income for purposes of the Act and a fixed entitlement to partnership capital in the event of liquidation or redemption of such partnership interest. Taxpayers B and C could acquire units that entitle them to a pro rata share of the remaining income, loss, resource pools or other amounts and capital of the partnership after satisfaction of Taxpayer A's interest. ... The Commentary to Article 1 of the OECD Model Tax Convention on Income and on Capital states, in part, at paragraph 9.4: … it is agreed that states do not have to grant the benefits of a double taxation convention where arrangements that constitute an abuse of the provisions of the convention have been entered into. ...

In consideration for the transfer of property to the partnership or in recognition of its specialized expertise, Taxpayer A acquires a “preferred” partnership interest that entitles it to receive, in priority to some, or all, of the other partners a predetermined amount of partnership income, loss, resource pools or other partnership amounts relevant in the computation of a partner's income for purposes of the Act and a fixed entitlement to partnership capital in the event of liquidation or redemption of such partnership interest. Taxpayers B and C could acquire units that entitle them to a pro rata share of the remaining income, loss, resource pools or other amounts and capital of the partnership after satisfaction of Taxpayer A's interest. ... The Commentary to Article 1 of the OECD Model Tax Convention on Income and on Capital states, in part, at paragraph 9.4: … it is agreed that states do not have to grant the benefits of a double taxation convention where arrangements that constitute an abuse of the provisions of the convention have been entered into. ...

In consideration for the transfer of property to the partnership or in recognition of its specialized expertise, Taxpayer A acquires a “preferred” partnership interest that entitles it to receive, in priority to some, or all, of the other partners a predetermined amount of partnership income, loss, resource pools or other partnership amounts relevant in the computation of a partner's income for purposes of the Act and a fixed entitlement to partnership capital in the event of liquidation or redemption of such partnership interest. Taxpayers B and C could acquire units that entitle them to a pro rata share of the remaining income, loss, resource pools or other amounts and capital of the partnership after satisfaction of Taxpayer A's interest. ... The Commentary to Article 1 of the OECD Model Tax Convention on Income and on Capital states, in part, at paragraph 9.4: … it is agreed that states do not have to grant the benefits of a double taxation convention where arrangements that constitute an abuse of the provisions of the convention have been entered into. ...

Note that a program of courses of a technical, or vocational nature that is designed to provide a person with skills, or to improve a person's skills, in an occupation qualifies for purposes of either program if the program is provided at an educational institution that is certified by the Minister of Human Resources and Skills Development (HRSDC) as an institution that provides such programs. ... Subparagraphs 146.1(2)(h)(i) & (ii) of the Act have been revised to permit contributions to a specified plan no later than the 35 th year following the year the plan was entered into and no later than the the 31 st year following the year the plan was entered into for a non-specified plan. ... Subparagraphs 146.1(2)(i)(i) & (ii) have been revised to change the deadline for plan termination for a specified plan to the 40 th year, and for a non-specified plan to the 35 th year, following the year the plan was entered into, respectively. ...

For more information, see Income Tax Folio S3-F10-C3, Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs. 2(l) Does the promoter have to keep track of the beneficiary's age for all the age-related rules? ... Some of the common types of qualified investments for an RESP are: money, GICs and other deposits most securities listed on a designated stock exchange, such as shares of corporations, warrants and options, and units of exchange-traded funds and real estate investment trusts mutual funds and segregated funds Canada Savings Bonds and provincial savings bonds debt obligations of a corporation listed on a designated stock exchange debt obligations that have an investment grade rating insured mortgages or hypothecs See Income Tax Folio S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs to find more in-depth information about qualified investments. 2(n) Are there any restrictions on foreign content? ... Please see the Forms tab on the Resources for Registered Education Savings Plan promoters page. 8(f) Can a family plan be split into non-family plans or non-family plans combined into a family plan? ...