Search - 包建铎违纪违法案件以案促改以案促治专题组织生活会 个人对照检查

Where benefits are paid in a form which has a lower actuarial equivalent than the normal form under the plan, the restrictions set out in A & B above must be respected. ... " (Signature) ^ (Position or rank of officer) ^ (c) Where benefits are provided through the use of an unallocated funding instrument (meaning, where some or all of the contributions are accumulated in an unallocated fund to be used to meet benefit payments as they come due or to purchase annuities for participants at retirement or on earlier termination of service with a vested right), the full valuation report of the actuary must be furnished giving the following data: (i) a brief history of the fund, (ii) a description of the benefits provided by the plan as at the valuation date, (iii) a statement, for both liabilities and assets, of the bases upon which the valuation was made. ...

Where benefits are paid in a form which has a lower actuarial equivalent than the normal form under the plan, the restrictions set out in A & B above must be respected. ... " (Signature) ^ (Position or rank of officer) ^ (c) Where benefits are provided through the use of an unallocated funding instrument (meaning, where some or all of the contributions are accumulated in an unallocated fund to be used to meet benefit payments as they come due or to purchase annuities for participants at retirement or on earlier termination of service with a vested right), the full valuation report of the actuary must be furnished giving the following data: (i) a brief history of the fund, (ii) a description of the benefits provided by the plan as at the valuation date, (iii) a statement, for both liabilities and assets, of the bases upon which the valuation was made. ...

For more information on the point-of-sale rebate, see Reason code 16 – Provincial point-of-sale rebate on qualifying items. ...

. * Revised paragraphs are indicated by a side bar in the right margin. ...

In addition to giving instructions to submit the receipt with the contributor's income tax return, the receipt has to include the following: (a) the name of the issuer of the RRSP; (b) the signature of an authorized official (we will accept a facsimile signature as long as the receipts are numbered serially and a copy is kept at the issuer's head office); (c) the contract or arrangement number; (d) the name, address, and social insurance number of the annuitant; (e) the name and social insurance number of the contributor if other than the annuitant; (f) the total amount of premiums paid; (g) the dates of payment of premiums (the receipt may show the amount received in the initial 60 days of the year and the amount received during the remainder of the year); and (h) whether the contributions (premiums) were in whole or in part in kind, using the following text: Contributions were in whole or in part in kind. () (check) You should advise the annuitant to submit an explanation of any contribution in kind with his or her income tax return. 34. ...

A connected person is similar to a " significant shareholder" as defined in paragraph 8(d) of the Circular, with the exception that the "connected person" has a broader meaning than "significant shareholder". ...

Three of the examples were about individuals caught for tax evasion, and there were several common elements to how participants reacted to descriptions of individual cases: The particular circumstances of any one case – e.g., the individual’s occupation, type of tax fraud, dollar amounts involved, etc.-- can limit its perceived direct target in terms of a deterrence message. ...

The CRA recognizes small businesses continue to be Canada's engine for job creation – for example, the number of self‐employed individuals has grown by 64% over the past 30 years. ...

., not subject to the requirements of subparagraphs 8503(4)(a)(i) or (ii) of the Regulations, the plan must restrict the total optional ancillary contributions that a member is allowed to make in a calendar year (including those for current service) to the amount, if any, by which a) the lesser of: 9% of the member's compensation for the year from employers participating in the plan; and $1,000 + 70% of the member's defined benefit pension credits for the year under the plan, exceeds b) the amount of current service contributions (other than optional ancillary contributions) that the member makes in the year under defined benefit provisions of the plan. 5. ...

Universities & public colleges Note: These provisions do not include meal plans at a university or public college. ...