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Income Tax Act – Workgroup Cross-Reference Chart From: Canada Revenue Agency We have archived this page and will not be updating it. ... Contents Table 1 – Cross-references to Sections 1-9 Table 2 – Cross-references to Sections 10-19 Table 3 – Cross-references to Sections 20-29 Table 4 – Cross-references to Sections 30-39 Table 5 – Cross-references to Sections 40-49 Table 6 – Cross-references to Sections 50-59 Table 7 – Cross-references to Sections 60-69 Table 8 – Cross-references to Sections 70-79 Table 9 – Cross-references to Sections 80-89 Table 10 – Cross-references to Sections 90-99 Table 11 – Cross-references to Sections 100-109 Table 12 – Cross-references to Sections 110-119 Table 13 – Cross-references to Sections 120-129 Table 14 – Cross-references to Sections 130-139 Table 15 – Cross-references to Sections 140-149 Table 16 – Cross-references to Sections 150-159 Table 17 – Cross-references to Sections 160-169 Table 18 – Cross-references to Sections 170-179 Table 19 – Cross-references to Sections 180-189 Table 20 – Cross-references to Sections 190-199 Table 21 – Cross-references to Sections 200-209 Table 22 – Cross-references to Sections 210-219 Table 23 – Cross-references to Sections 220-229 Table 24 – Cross-references to Sections 230-239 Table 25 – Cross-references to Sections 240-249 Table 26 – Cross-references to Sections 250-260 [Income Tax – Technical News No. 29] [Next] Page details Date modified: 2017-06-22 ...

Cross references: PA Limits – 147.3(8), 147.3(9) IPP defined – 8300(1) IPP minimum amount – 8500(1) Eligible Service – 8503(3)(a) Past Service Employer Contributions – 8503(15) IPP – Minimum Withdrawal – 8503(26) Non-payment of Minimum Amount – Plan Revocable – 8506(4) Minimum Amount – 8506(5) Periods of Reduced Pay – 8507 Pension benefits standards legislation – 8513 Newsletter No. 93-3, Service in Canada Newsletter No. 92-8R, Eligible Service 7.2 8501(2) – Conditions Applicable to Registered Pension Plans Subsection 8501(2) of the Regulations lists all the conditions, as modified by sections 8509 and 8510, that apply to an RPP. ... The conditions are: For all RPPs, the following conditions apply: 8502(b) – Permissible Contributions 8502(d) – Permissible Distributions 8502(g) – Funding Media 8502(h) – Investments 8502(i) – Borrowing 8502(j) – Determination of Amounts 8502(k) – Transfer of Property between Provisions 8502(m) – Participants in GSRAs For all RPPs that contain a DB provision, these conditions also apply: 8503(3)(a) – Eligible Service 8503(3)(b) – Benefit Accruals after Pension Commencement 8503(3)(d) – Increased Benefits for Disabled Member 8503(3)(j) – Offset Benefits 8503(3)(k) – Bridging Benefits – Cross-plan Restriction 8503(3)(l) – Division of Benefits on Breakdown of Marriage or Common-law Partnership 8503(4)(b) – Pre-payment of Member Contributions 8503(4)(d) – Undue Deferral of Payments 8503(4)(e) – Evidence of Disability 8503(4)(f) – Evidence of Disability For all RPPs that contain a MP provision, these conditions also apply: 8506(2)(b) – Employer Contributions with Respect to Particular Members 8506(2)(b.1) – Allocation of Employer Contributions 8506(2)(c) – Employer Contributions not Permitted 8506(2)(c.1) – Contributions not Permitted 8506(2)(e) – Allocation of Earnings 8506(2)(f) – Payment or reallocation of Forfeited Amounts 8506(2)(g) – Retirement Benefits 8506(2)(h) – Undue Deferral of Payment – Death of the Member 8506(2)(i) – Undue Deferral of Payment – Death of Specified Beneficiary 7.3 8501(3) – Permissive Rules The Regulations include terms or benefits that a pension plan may provide. ... Cross references: Transfer from a DB to an RRSP, RRIF or MP – 147.3(4) Termination Conditions – RPP – 8304.1(14) Benefits Provided With Surplus on Plan Wind-up – Minister’s Approval – 8517(3.1) Page details Date modified: 2018-06-14 ...

Chart 1 – Recalculation of Adjusted Cost Base (ACB) Chart 1 – Recalculation of adjusted cost base (ACB) Date Description Total cost in $ (A) Number of units (B) Average cost per unit (A ÷ B) March 12, 2018 Purchase at $14.75 per unit 20,000.00 1,355.9322 $14.75 December 31, 2018 Reinvested distribution at $16.40 per unit + 1,427.82 + 87.0622 $16.40 ACB 21,427.82 1,442.9944 $14.85 April 15, 2019 Purchase at $17.29 per unit + 5,000.00 + 289.1845 $17.29 ACB 26,427.82 1,732.1789 $15.26 December 31, 2020 Reinvested distribution at $13.77 per unit + 962.11 + 69.8700 $13.77 ACB 27,389.93 1,802.0489 $15.20 June 30, of the year Redemption of 200 units at $17.42 per unit Footnote 1 − 3,040.00 − 200.0000 $15.20 ACB 24,349.93 1,602.0489 $15.20 December 31, of the year Reinvested distribution at $15.00 per unit Footnote 2 + 750.00 + 50.0000 Return of capital of $500 Footnote 2 − 500.00 ACB 24,599.93 1,652.0489 $14.89 Footnotes Footnote 1 Kate determines her proceeds of disposition based on the selling price of $17.42 per unit. ...

The possible values are: • OECD602 – OBAN – Other Bank Account Number • OECD603 – ISIN – International Securities Information Number (follows a known structure) • OECD604 – OSIN – Other Securities Information Number • OECD605 – Other – Any other type of account number e.g., insurance contract Note: Canadian banks and credit unions enter OECD602for OBAN <UndocumentedAccount></UndocumentedAccount>- Required, 1 alpha- Indicate whether or not the account is undocumented.- Enter “Y”, if it is an undocumented account.- Otherwise, enter “N”.- Note: If you enter “Y” to indicate that the account is undocumented and you do not have the residence country of the pre-existing individual account holder, enter “CA” for Canada as a default value in the account holder’s Residence Country Code tag. ... The possible values are: OECD202 = individual OECD203 = alias OECD204 = nick name OECD205 = also known as OECD207 = legal OECD208 = at birth <FirstName></FirstName>- Required, 30 characters- Enter the first name of the individual. ... The possible values are: OECD202 = individual OECD203 = alias OECD204 = nick name OECD205 = also known as OECD207 = legal OECD208 = at birth <FirstName></FirstName>- Required, 30 characters- Enter the first name of the controlling person. ...

Chapter 16- 8509 – Transition Rules On this page... 16.1 8509(1) – Prescribed Conditions Applicable Before 1992 to Grandfathered Plans 16.1.1 8509(1)(a) – Primary Purpose 16.1.2 8509(1)(b) – Permissible Benefits 16.1.3 8509(1)(c) – Employer Contributions Under a Money Purchase Provision 16.1.4 8509(1)(d) – Acceptable to the Minister 16.1.5 8509(1)(e) – Additional Requirements 16.2 8509(2) – Post-91 Conditions for Grandfathered Plan 16.2.1 8509(2)(a) – Bridging Benefits 16.2.2 8509(2)(b) – Benefits 16.2.3 8509(2)(c) – Maximum Lifetime Retirement Benefits 16.3 8509(3) – Additional Prescribed Conditions for Grandfathered Plan After 1991 16.4 8509(4) & (4.1) – Defined Benefits Under Grandfathered Plan Exempt from Conditions 16.4.1 8509(4)(a) – Exemptions – Death Benefits 16.4.2 8509(4)(b) – Exemptions – Bridging Benefits 16.5 8509(4.1) – Benefits under Grandfathered Plan – Pre-1992 Disability 16.6 8509(5) – Conditions Not Applicable to Grandfathered Plan 16.6.1 8509(5)(a) – Not Applicable Before 1992 16.6.2 8509(5)(b) – Permissible Distributions 16.6.3 8509(5)(c) – Eligible Service & Benefit Accrual 16.7 8509(6) – PA Limits for Grandfathered Plan for 1991 16.8 8509(7) – Limit on Pre-Age 65 Benefits 16.9 8509(8) – Benefit Accrual Rate Greater Than 2% 16.9.1 8509(8)(a) – Benefit Accrual Rate 16.9.2 8509(8)(b) – Increases in Accrued Benefits 16.10 8509(9) – Benefits Under a Plan Other Than Grandfathered Plan 16.11 8509(10) –Money Purchase Benefits Exempt From Conditions 16.12 8509(10.1) – Stipulation Not Required for Pre-1992 Plans 16.13 8509(11) – Benefits Acceptable to Minister 16.14 8509(12) – PA Limits – 1996 to 2002 16.1 8509(1) – Prescribed Conditions Applicable Before 1992 to Grandfathered Plans 16.1.1 8509(1)(a) – Primary Purpose Paragraph 8509(1)(a) of the Regulations, applicable to grandfathered plans, modifies the prescribed conditions for registration of a pension plan under paragraph 8501(1)(a). ... Cross references: Definition of Existing Plan – 8500(1) Definition of Grandfathered Plan – 8500(1) Conditions for Registration – 8501(1)(a) Permissible Benefits – 8502(c) 16.1.2 8509(1)(b) – Permissible Benefits Another prescribed condition for registration for grandfathered plans is set out in paragraph 8509(1)(b) of the Regulations. ... Cross references: Definition of Bridging Benefits – 8500(1) Bridging Benefits – 8503(2)(b) Additional Bridging Benefits – 8503(2)(l) Bridging Benefits – Cross-Plan Restrictions – 8503(3)(k) Commutation of Lifetime Retirement Benefits – 8503(7) Bridging Benefits and Election – 8503(7.1) Limits Dependent on CPI – 8503(12) Retirement Benefits Before Age 65 – 8504(5) DB Benefits Under Grandfathered Plan Exempt From Conditions – 8509(4)(b) Conditions Applicable to Amendments – 8511(1)(b) 16.2.2 8509(2)(b) – Benefits Paragraph 8509(2)(b) of the Regulations provides that certain conditions relating to lifetime retirement benefits apply to grandfathered plans for periods after 1991. ...

The possible values are: OECD202 = individual OECD203 = alias OECD204 = nick name OECD205 = also known as OECD207 = legal OECD208 = at birth <FirstName></FirstName>- Required, 30 characters- Enter the first name of the individual. ... The possible values are: OECD202 = individual OECD203 = alias OECD204 = nick name OECD205 = also known as OECD207 = legal OECD208 = at birth <FirstName></FirstName>- Required, 30 characters- Enter the first name of the controlling person. ... The possible values are: • OECD206 = does business as • OECD207 = legal <NameLine1Text></NameLine1Text> Reporting Financial Institution Name- Line 1- Required, 35 characters- Enter the name of the reporting financial institution. ...

Box 15 – Type code of securities Indicate the type of security by entering one of the following codes: BON – Bonds BO1 – A bulk transaction in bonds for which the quantity cannot be determined DOB – Debt obligations in bearer form DO1 – A bulk transaction in debt obligations in bearer form for which the quantity cannot be determined ELN – Equity linked notes FUT – Futures MET – Precious metals MFT – Units in a mutual fund trust or investment fund trust MSC – Miscellaneous OPC – Option contracts PTI – Publicly traded interest in a trust or partnership RTS – Rights SHS – Shares UNT – Units (for example, a unit consisting of a bond and a warrant) WTS – Warrants These codes are the same as field 35A in the International Standard ISO 15022. ...

Chapter 1- 147.1(1), 248(1), 8300(1), 8500 – Definitions On this page... 1 147.1(1), 248(1), 8300(1), 8500 – Definitions 1.1 Actuary – 147.1(1) (Actuaire) 1.2 Active Member – 8500(1), 8500(7) (Participant actif) 1.3 Additional Voluntary Contribution – 248(1) (Cotisation facultative) 1.4 Administrator – 147.1(1) (Administrateur) 1.5 Average Consumer Price Index – 8500(1) (Moyenne de l’indice des prix à la consommation) 1.6 Average Wage – 147.1(1) (Salaire moyen) 1.7 Beneficiary – 8500(1) (Bénéficiaire) 1.8 Benefit Provision – 8500(1) (Disposition d’un régime) 1.9 Bridging Benefit – 8500(1) (Prestation de raccordement) 1.10 Certifiable Past Service Event – 8300(1) (Fait à attester) 1.11 Common-Law Partner – 248(1) (Conjoint de fait) 1.12 Compensation – 147.1(1) (Rétribution) 1.13 Complete Period of Reduced Services – 8300(1) (Période complète de services réduits) 1.14 Connected Person – 8500(3) (Personne rattachée) 1.15 Consumer Price Index – 8500(1) (Indice des prix à la consommation) 1.16 Deemed Contribution- 8500(7) (cotisation réputée) 1.17 Defined Benefit Limit – 8500(1) (Plafond des prestations déterminées) 1.18 Defined Benefit Provision – 147.1(1) (Disposition à prestations déterminées) 1.19 Dependant – 8500(1) (Personne à charge) 1.20 Designated Plan – 8515 (régime désigné) 1.21 Disabled – 8500(1) (Invalide) 1.22 Eligible Period of Reduced Pay – 8500(1) (Période admissible de salaire réduit) 1.23 Eligible Period of Temporary Absence – 8500(1) (Période admissible d’absence temporaire) 1.24 Eligible Survivor Benefit Period – 8500(1) (Période admissible de prestations au survivant) 1.25 Grandfathered Plan – 8500(1) (Régime exclu) 1.26 Individual Pension Plan – 8300(1) (régime de retraite individuel) 1.27 IPP Minimum Amount – 8500(1) (Minimum RRI) 1.28 Lifetime Retirement Benefits – 8500(1) (Prestation viagère) 1.29 Member – 147.1(1), 8300(1) (Participant) 1.30 Money Purchase Limit – 147.1(1) (Plafond des cotisations déterminées) 1.31 Money Purchase Provision – 147.1(1) (disposition à cotisations déterminées) 1.32 Multi-Employer Plan – 147.1(1), 8500(1) (Régime interentreprises) 1.33 Participating Employer – 147.1(1) (Employeur participant) 1.34 Past Service Event – 147.1(1), 8300(1), 8300(2) (Fait lié aux services passés) 1.35 Pensionable Service – 8500(1) (Services validables) 1.36 Period of Disability – 8500(1) (Période d’invalidité) 1.37 Predecessor Employer – 8500(1) (employeur remplacé) 1.38 Pre-Reform Service & Post-Reform Service (Services avant et après la réforme) 1.39 Public Safety Occupation – 8500(1) (Profession liée à la sécurité publique) 1.40 Retirement Benefits – 8500(1) (Prestation de retraite) 1.41 Single Amount – 147.1(1) (Montant unique) 1.42 Specified Multi-Employer Plan – 147.1(1) (Régime interentreprises déterminé) 1.43 Spouse – 8500(5), 252(3) (Époux) 1.44 Surplus – 8500(1) & (1.1) (Surplus) 1.45 Totally and Permanently Disabled – 8500(1) (Invalidité totale et permanente) 1.46 Wage Measure – 147.1(1) (Mesure des gains) 1.47 Year's Maximum Pensionable Earnings – 8500(1) (Maximum des gains annuels ouvrant droit à pension) 1 147.1(1), 248(1), 8300(1), 8500 – Definitions Any reference in this manual to the Act is in reference to the Income Tax Act and any reference to the Regulations is in reference to the Income Tax Regulations. ... Cross references: Pension Adjustment Limits – 147.1(8) Pension Adjustment Limits – Multi-Employer Plans – 147.1(9) Member Contributions – 8503(4)(a) Lifetime Retirement Benefits – 8504(1) Highest Average Compensation – 8504(2) Alternate Compensation Rules – 8504(3) Part-time Employees – 8504(4) Additional Lifetime Retirement Benefits – 8505(3)(d) Prescribed Compensation – 8507 1.13 Complete Period of Reduced Services – 8300(1) (Période complète de services réduits) A complete period of reduced services of a member is a period of reduced services that is not part of a longer period of reduced services. ... Cross references: Transfers – 147.3 Lifetime Retirement Benefits – 8503(2)(a) Lump Sum Payments on Termination – 8503(2)(h) Commuted Value – Pre-Retirement Death – 8503(2)(i) Lump Sum Payments on Death – 8503(2)(j) Commutation of Benefits – 8503(2)(m) Commutations – Beneficiary’s Benefits – 8503(2)(n) Offset Benefits – 8503(3)(j) Undue Deferral of Payment – 8503(4)(d) Commutation of Lifetime Retirement Benefits – 8503(7) 1.42 Specified Multi-Employer Plan – 147.1(1) (Régime interentreprises déterminé) A specified multi-employer plan (SMEP) has the meaning assigned by regulation. ...

Chapter 8- 8502 – Conditions Applicable to all Pension Plans On this page... 8.1 8502(a) – Primary Purpose 8.2 8502(b) – Permissible Contributions 8.3 8502(c) – Permissible Benefits 8.4 8502(d) – Permissible Distributions 8.5 8502(e) – Payment of Pension 8.6 8502(f) – Assignment of Rights 8.7 8502(g) – Funding Media 8.8 8502(h) – Investments 8.9 8502(i) – Borrowing 8.10 8502(j) – Determination of Amounts 8.11 8502(k) – Transfer of Property Between Provisions 8.12 8502(l) – Appropriate Pension Adjustments 8.13 8502(m) – Participants in GSRAs 8.1 8502(a) – Primary Purpose The main purpose of a pension plan is to provide periodic payments to members after retirement and until death in respect of their service as employees. ... Cross references: Reasonable error – 147.1(19) Transfer – Pre-1991 Contributions – 147.3(6) Net Contribution Accounts – 8503(l) Return of Contributions – 8503(4)(c) IPP – Minimum Withdrawal – 8503(26) Payment or Reallocation of Forfeited Amounts – 8506(2)(f) Extension of Reallocation of Forfeitures – 8506(3)(b) Special Rules – Member-Funded Pension Plans – 8510(9) Conditions Applicable to Amendments – Return of Contributions – 8511(2) 8.5 8502(e) – Payment of Pension A plan has to provide that the member's LRBs will commence no later than the end of the year in which the member turns 71 years of age. ... Cross references: Pre-Retirement Survivor Benefits – Alternate Rule – 8503(2)(f) Pre-Retirement Survivor Benefits – MP – 8506(1)(e) Variable Benefits – 8506(1)(e.1) Variable payment life annuity – 8506(1)(e.2) VPLA fund – 8506(13) 8.6 8502(f) – Assignment of Rights The plan must stipulate that no right of a person under the plan is capable of being assigned, charged, anticipated, given as security or surrendered. ...

Example – GST370 charts 1 and 2 Chart 1 – Eligible expenses (other than CCA) on which you paid GST/HST Type of expenses Expenses other than CCA (1) Total expenses 13% HST (2) Non-eligible portion of expenses 13% HST (3) Eligible expenses (col. 1 minus col. 2) 13% HST Accounting and legal fees 0 0 0 Advertising and promotion 0 0 0 Food, beverages and entertainment 779.84 0 779.84 Lodging 0 0 0 Parking 0 0 0 Supplies 178.25 0 178.25 Other expenses (please specify) 623.13 0 623.13 Tradesperson's tools expenses (for employees) 0 0 0 Apprentice mechanic tools expenses (for employees) 0 0 0 Labour mobility deduction 0 0 0 Musical instrument expenses other than CCA 0 0 0 Artists' employment expenses 0 0 0 Union, professional or similar dues 0 0 0 Motor vehicle expenses: Fuel 3,230.55 807.64 1 2,422.91 Maintenance and repairs 467.67 116.92 2 350.75 Insurance, licence, registration, and interest (not eligible for rebate) 0 0 0 Leasing 0 0 0 Other expenses (Car washes) 84.50 21.13 3 63.37 Work space in home 0 0 0 Electricity, heat, water 0 0 0 Maintenance 0 0 0 Insurance and property taxes (not eligible for rebate) 0 0 0 Other expenses (please specify) 0 0 0 Total of eligible expenses in column 3 = 4,418.25. ... Chart 2 – GST/HST paid on expenses on which you claimed Capital Cost Allowance (CCA) Type of expenses (1) Total expenses 13% HST (2) Non-eligible portion of expenses 13% HST (3) Eligible expenses (col. 1 minus col. 2) 13% HST Capital Cost Allowance (CCA) on motor vehicles, musical instruments, and aircraft 8,644.50 2,161.13 4 6,483.37 1. $3,230.55 × (7,500/30,000) = $807.64 2. $467.67 × (7,500/30,000) = $116.92 3. $84.50 × (7,500/30,000) = $21.13 4. $8,644.50 × (7,500/30,000) = $2,161.13 Page details Date modified: 2024-01-23 ...