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Chapter 9- 8503(1) & 8503(2) – Defined Benefit Provisions On this page... 9.1 8503(1) – Net Contribution Account 9.2 8503(2) – Permissible Benefits 9.3 8503(2)(a) – Lifetime retirement benefits 9.3.1 8503(2)(a)(i) – Death benefits 9.3.2 8503(2)(a)(ii) – Cost-of-living adjustments 9.3.3 8503(2)(a)(iii) – Ad hoc increases 9.3.4 8503(2)(a)(iv) – Additional lifetime retirement benefits 9.3.5 8503(2)(a)(v) – Early retirement 9.3.6 8503(2)(a)(vi) – Disability benefits 9.3.7 8503(2)(a)(vii) – Optional forms – Increased 9.3.8 8503(2)(a)(viii) – Optional forms – Decreased 9.3.9 8503(2)(a)(ix) – Retirement benefits while remunerated 9.3.10 8503(2)(a)(x) – Adjustments approved by the Minister 9.4 8503(2)(b) – Bridging benefits 9.5 8503(2)(c) – Guarantee period 9.6 8503(2)(d) Post-retirement survivor benefits 9.7 8503(2)(e) – Pre-retirement survivor benefits 9.8 8503(2)(f) – Pre-retirement survivor benefits – Alternative rule 9.9 8503(2)(g) – Pre-retirement survivor benefits – Guarantee period 9.10 8503(2)(h) – Lump sum payments on termination 9.11 8503(2)(i) Commuted value – Pre-retirement death 9.12 8503(2)(j) – Lump sum payment on death 9.13 8503(2)(k) – Additional post-retirement death benefits 9.14 8503(2)(l) – Additional bridging benefits 9.15 8503(2)(l.1) – Survivor bridging benefits 9.16 8503(2)(m) – Commutation of benefits 9.17 8503(2)(n) – Commutation – Beneficiary's benefits 9.18 8503(2.1) – Rule for Commutation of Benefits 9.1 8503(1) – Net Contribution Account Under the Regulations, the net contribution account is a concept, rather than an actual account, which exists in order to ensure that members retain their rights to their own contributions plus amounts transferred in from other plans or provisions, plus interest, to the extent that they have not been used to pay the benefits promised under the plan. ... Cross references: Pre-Retirement Survivor Benefits – Guarantee Period – 8503(2)(g) Lump Sum Payments on Termination – 8503(2)(h) Lump Sum Payments on Death – 8503(2)(j) Commutation of Benefits – 8503(2)(n) Limits Dependent on CPI – 8503(12) Transfer – Lump Sum Benefits on Death – 147.3(7) IC72-13R8, Employees' Pension Plans 9.8 8503(2)(f) – Pre-retirement survivor benefits – Alternative rule The basic difference between paragraphs 8503(2)(e) and 8503(2)(f) of the Regulations is that under paragraph 8503(2)(e) an annual amount is determined. ... Cross references: Transfer – DB to MP, RRSP or RRIF – 147.3(4) Definition of Money Purchase Provision – 8500(1) Conditions for Registration – 8501(1)(e) Determination of Amounts – 8502(j) Rule for Commutation of Benefits – 8503(2.1) Commutation of Lifetime Retirement Benefits – 8503(7) Payment from Account – 8506(1)(f) Commutation of Benefits – 8506(1)(h) Benefits Under Plan Other Than Grandfathered Plans – 8509(9) Prescribed Amount – 8517 Newsletter No. 94-2, Technical Questions and Answers Newsletter No. 92-12, Commutation and Opting Out of a Pension Plan 9.17 8503(2)(n) – Commutation – Beneficiary's benefits Plans may provide that death benefits payable as periodic payments may be commuted. ...

Offshore Compliance Advisory Committee – Agenda – December 14, 2018 Friday, December 14, 2018 8:30 a.m. – 4:30 p.m. ... Deeper dive into programs, operations and projects Sue Murray / Alexandra MacLean / Stephane Bonin 12:00 Lunch 12:45 6. Department of Justice presentation Lynn Lovett / Daniel Bourgeois 13:15 7. ...

Lines 151 to 157 – Partnership information Refer to the " Partnerships " section of this guide. ... PPA = [A × 65%] – [A × 5% × B/D] – [A × 10% × C/D] Where: A = salary base B = number of 2013 calendar days in the tax year C = number of days after 2013 in the tax year D = number of days in the tax year Overall cap on PPA – The objective of the overall cap is to ensure that the total qualified SR&ED expenditures and PPA and other deductions specifically allowed under the Income Tax Act are not greater than the total business expenditures made in the tax year. ... Example If out of five scientists and engineers engaged in SR&ED, one works solely on SR&ED projects and the remaining four devote only one-quarter of their working time to SR&ED, then line 632 = 1 + ¼ + ¼ + ¼ + ¼ = 2 full time equivalents (FTE)s. ...

Appendix B – Data elements – TFSA return summary When a monetary value is required you must report the amount in Canadian dollars and cents. ... Summary type code Original = O Amendment = A An amended return cannot contain an original slip. ... Filer name – line 1 If an ampersand (&) is used in the name area, enter as "&amp. ...

Remit (pay) payroll deductions and contributions Types of remitters When to remit (pay) Payroll correspondence you need to remit (pay) Statement of account for current source deductions – Regular and quarterly remitters – PD7A Statement of account for current source deductions – Accelerated remitters – PD7A(TM) Remittance voucher booklets for accelerated remitters – PD7A-RB Remittance voucher for Payment on Filing (PoF) Source Deductions – PD7R Request for tax deductions, CPP and EI information if you remit late – PD1114 Statement of account and partial payment for arrears balance remittance voucher – PD7D(AR) Statement of account and payment on existing balance remittance voucher – PD7D(X) How to remit (pay) Confirm your remittance (payment) and view statements Make corrections after you remit (pay) Statement of account for current source deductions – Regular and quarterly remitters – PD7A On this page What is a PD7A How often is a PD7A sent What to do if you received a PD7A What is a PD7A The PD7A is sent to regular and quarterly remitters. ... YOUR CONTACT INFORMATION – Appears in the left corner” “2. STATEMENT DATE INFORMATION – Organized so you can easily identify your statement details” “3. ACTION YOU NEED TO TAKE – Provides your information and if actions are required” “4. ...

She does this as follows: GST at 5% of $37,000 = $1,850 PST at 8% of $37,000 = $2,960 Therefore, Vivienne's capital cost is $41,810 ($37,000 + $1,850 + $2,960). ... Example First-year enhanced allowance Acquisition cost $65,000 First-year CCA $61,000 × 75% = $45,750 Undepreciated capital cost (UCC) $61,000 − $45,750 = $15,250 Proceeds of disposition $30,000 Part of proceeds of disposition to be deducted from the UCC $30,000 × ($45,750 ÷ $65,000) = $21,115 Class 55 (40%) Include in Class 55 zero-emission vehicles that would normally be included in Class 16. ... Capital cost calculation – Change in use Actual cost of the property $ Blank space for dollar value Line 1 FMV of the property $ Blank space for dollar value Line 2 Amount from line 1 $ Blank space for dollar value Line 3 Line 2 minus line 3 (if negative, enter "0") $ Blank space for dollar value Line 4 Enter all capital gains deductions claimed for the capital gains related to the depreciable property $ Blank space for dollar value × 2 = $ Blank space for dollar value Line 5 Line 4 minus line 5 (if negative, enter "0") $ Blank space for dollar value × ½ = $ Blank space for dollar value Line 6 Capital cost (line 1 plus line 6) $ Blank space for dollar value Line 7 Enter the capital cost of the property from line 7 in column 3 of Area B or C. ...

Example – Instalment base – Amalgamations Example Corporations A, B and C each have a tax year that begins on January 1 st and ends on December 31 st. ... This amount is the total of the predecessor corporations' tax payable for 2015 ($4,000 + $5,000 + $6,000) for their last tax year before amalgamation. $7,500 for the second instalment base amount for the successor's 2016 tax year. This amount is the total of the predecessor corporations' first instalment base amounts ($2,000 + $2,500 + $3,000) for the 2015 tax year. ...

T2 Corporation – Income Tax Guide – Appendices From: Canada Revenue Agency On this page... ... For more information go to Email notifications from the CRA – Businesses. ... Mailing address You may write to: Sudbury Tax Centre PO Box 20000, STN A Sudbury ON P3A 5C1 CANADA Fax 705-671-3994 Index Active business income – Schedule 7 Amalgamated corporations Final tax year before amalgamation First tax year – Schedule 24 Appeals Associated corporations – Schedules 23 and 49 Authorizing representatives and employees Available-for-use rule Balance-due day Base amount of Part I tax Books and records Business limit – Schedule 23 Business number Canadian film or video production tax credit – Form T1131 Capital cost allowance (CCA) – Schedule 8 Capital gains refund (federal) – Schedule 18 Capital gains refund (provincial or territorial) – Schedule 18 CCA rates and classes Charitable donations – Schedule 2 Control Acquisition of Definition Losses and changes in control Country-by-country reporting Credit unions Allocation in proportion to borrowing – Schedule 17 Deferred income plans – Schedule 15 Digital services Direct deposit Dispositions of capital property – Schedule 6 Dividends – Schedule 3 Paid Received Refund Subject to Part IV tax Earned depletion base – Schedule 12 Election not to be associated – Schedule 28 Eligible dividend General Rate Income Pool (GRIP) Low Rate Income Pool (LRIP) Election to not be a CCPC Excessive dividend designations Exemption from tax under section 149 Federal qualifying environmental trust tax credit Federal qualifying environmental trust tax credit refund Federal tax abatement Filing requirements Acceptable formats Filing deadlines Where to file Who has to file Film or video production services tax credit – Form 1177 Final return (dissolution) Foreign Affiliates (investment in) – Form T1134, Schedule 25 Business income tax credit – Schedule 21 Non-business income tax credit – Schedule 21 Property Tax deductions, addition to taxable income Functional currency General Index of Financial Information (GIFI) Gifts, Ecological – Schedule 2 Gifts of cultural property – Schedule 2 Inactive corporations Information reporting of tax avoidance transactions – Form RC312 Instalment due dates Instalment payments Internet business activities – Schedule 88 International Financial Reporting Standards (IFRS) Investment Corporation deduction Income – Schedule 7 Tax credit – Schedule 31 Tax credit recapture Tax credit refund Journalism labour tax credit Logging tax credit – Schedule 21 Losses Allowable business investment And changes in control Carry-back – Schedule 4 Continuity and application – Schedule 4 Farm Limited partnership Listed personal property Net capital Non-capital Restricted farm Mandatory electronic filing Mandatory electronic filing for tax preparers Manufacturing and processing profits deduction – Schedule 27 NAICS codes Net income (or loss) for income tax purposes – Schedule 1 New corporations – Schedule 24 Non-profit organizations Exempt from tax Information return – Form T1044 Non-resident Corporations Discretionary trust – Schedule 22 Non-arm's length transactions with non-resident persons – Form T106 Ownership – Schedule 19 Payments to – Schedule 29 Part I tax Part II.2 tax Part III.1 Tax – Schedule 55 Part IV tax – Schedule 3 Part IV.1 tax – Schedule 43 Part VI tax – Schedules 38, 39, 42 Part VI.1 tax – Schedules 43, 45 Part VI.1 tax deduction Part VI.2 tax – Schedule 67 Part XIII.1 tax – Schedule 92 Part XIV tax – Schedule 20 Partnerships Information slip T5013 Limiting deferral of corporation tax Patronage dividend deduction – Schedule 16 Payments to non-residents – Schedule 29 Payments to residents – Schedule 14 Penalties Permanent establishment Personal services business Provincial and territorial tax and credits British Columbia Manitoba New Brunswick Newfoundland and Labrador Northwest Territories Nova Scotia Nunavut Ontario Prince Edward Island Saskatchewan Yukon Provincial or territorial Dual income tax rates Foreign tax credits Jurisdiction Tax credits and rebates Tax payable – Schedule 5 Reassessments Reduced business limit Refundable dividend tax on hand (eligible and non-eligible) Refundable portion of Part I tax Related corporations – Schedule 9 Reserves Capital gains Continuity – Schedule 13 Return of fuel charge proceeds to farmers tax credit – Schedule 63 Scientific research and experimental development expenditures – Form T661 Shareholder information – Schedule 50 Short return (T2) Small business deduction Specified investment business Specified partnership income or loss Tax rate (basic) Tax reduction General Tax shelter loss or deduction – Form T5004 Tax withheld at source Taxable income Addition for foreign tax deductions Calculation Used to calculate small business deduction Transactions Non-arm's length – Schedule 44 With shareholders, officers, or employees – Schedule 11 Wind-up of a subsidiary – Schedule 24 Previous page Table of contents Page details Date modified: 2025-04-01 ...

Example – Instalment base – Wind-ups Example On July 31, 2016, a subsidiary corporation wound up and dissolved, and all its assets were distributed to its parent corporation. ... Seven instalment payments of $1,000 each ($12,000 ÷ 12) are due up to July 31, 2016. ... Calculate this amount as follows: ($6,000 × 7) ÷ 12 = $3,500. The second instalment base amount of $18,000 is the total of the parent's normal first instalment base amount of $12,000 for its 2016 tax year and the subsidiary's first instalment base amount of $6,000 for its 2016 tax year. ...

Example – Instalment base – Transfers or rollovers Example On October 31, 2015, a corporation (transferor) disposed of all its property, through a section 85 rollover, to another corporation it was not dealing with at arm's length (transferee). ... Four instalment payments of $1,000 each ($12,000 ÷ 12) are due up to October 31, 2015. ... Calculate this amount as follows: ($6,000 × 4) ÷ 12 = $2,000. The second instalment base amount of $18,000 is the total of the transferee's normal first instalment base amount of $12,000 for its 2016 tax year and the transferor's first instalment base amount of $6,000 for its 2016 tax year. ...