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Make the cheque or money order payable to Receiver General for Canada Specify the name of the benefit you are repaying Indicate which eligibility period you are repaying Include your Social Insurance Number (SIN) Mail the cheque or money order to: Revenue Processing – Repayment of CEB Sudbury Tax Centre 1050 Notre Dame Avenue Sudbury ON P3A 0C3 If your payment is not honoured, the CRA will charge a fee. ...

Forms and publications Guide T4012, T2 Corporation – Income Tax Guide Page details Date modified: 2024-09-09 ...

How can a QCJO request a determination of eligible subscription(s) A QCJO can complete and submit Form T622, Digital News Subscription Tax Credit – Eligible Subscription to request confirmation that the subscriptions it offers are eligible as qualifying subscriptions. ...

Technical Manual RPP Technical Manual Newsletters 2021 No. 21-1, Additional Conditions Applicable to Individual Pension Plans and Designated Plans 2020 No. 20-1, Registered Pension Plan Annuity Contracts 2018 No. 18-1, Repayments to Registered Pension Plans 2016 No. 16-3, Transfers from underfunded individual pension plans No. 16-2, Annual Information Return — reminder of filing obligation and late-filing penalties No. 16-1, Qualifying Transfers to Individual Pension Plans 2015 No. 15-1, Comprehensive Risk-Based Cyclical Review of Registered Pension Plans 2014 No. 14-2, IPP minimum amount No. 14-1, Reviewing earnings and service for IPPs 2009 No. 09-1, Administrative Relief Procedures for Retroactive Lump-Sum Catch-Up Payments 2004 No. 04-2R, Registered Pension Plan Applications- Processing an Incomplete Application No. 04-1, Transfers from a Defined Benefit Provision to a Money Purchase Provision, an RRSP, or a RRIF and Transfers between Defined Benefit Provisions 2003 No. 03-1, Joint Annual Information Return- New Participating Pension Supervisory Authority 2001 No. 01-3, Tailored Individual Pension Plan (TIPPs) No. 01-2, Joint Annual Information Return- New Participating Pension Supervisory Authorities 2000 No. 00-1, Foreign Service Newsletter Update 1999 No. 99-1, Proportionality Condition for pre-1990 Pension Benefits 1998 No. 98-2, Treating Excess Member Contributions Under a Registered Pension Plan No. 98-1, Simplified Pension Plans 1996 No. 96-3R1, Flexible Pension Plans No. 96-2, Waiving the Requirement to File a Registered Pension Plan Annual Information Return for an Inactive Plan 1995 No. 95-LR, Quebec Simplified Pension Plans No. 95-6R1, Specimen Pension Plans- Speeding up the Process No. 95-5, Conversion of a Defined Benefit Provision to a Money Purchase Provision No. 95-4, New Filing Requirements for the Registered Pension Plan Annual Information Return No. 95-3, Actuarial Report Content 1994 No. 94-4, Wind-Up Valuation Report No. 94-3R1, Using Assumptions to Compute the Present Value of Benefits No. 94-2, Technical Questions and Answers 1993 No. 93-5, Surplus Allocation on Termination or Conversion of a Defined Benefit Provision No. 93-2, Foreign Service Newsletter 1992 No. 92-12, Commutation and Opting Out of a Pension Plan No. 92-9, Downsizing Programs No. 92-8R, Eligible Service No. 92-7, Pre-Reform Early Retirement Provisions and Post-Retirement Indexing No. 92-6, Pre-Reform Disability and Bridging Benefits No. 92-5, Pre-Reform Death Benefits 1991 No. 91-5SR, Transitional Rules and Other Administrative Issues for Pension Plans No. 91-5, Transitional Rules and Other Administrative Issues for Pension Plans No. 91-4R, Registration Rules for Money Purchase Provisions No. 91-1, Transitional Registration Rules for Pension Plans Page details Date modified: 2020-07-10 ...

Learn more: Registering for source deductions – Revenu Québec What to do if you are a non-resident employer with non-resident employees working in Canada If you have a place of business outside Canada and you are sending non-resident employees to work in Canada, you may become a qualifying non-resident employer by filling out Form RC473, Application for Non-Resident Employer Certification. ...

Non-profit Organizations- Government funding (Form GST523-1) Form GST523-1, Non-profit Organizations – Government Funding, can be filed electronically using the Non-profit organizations- government funding web form. ...

Treaty based waivers involving Regulation 102 withholding Important notice Effective January 1, 2017, employees can no longer use Form R102-J, Regulation 102 Treaty Based Waiver Application- Joint Employer / Employee. ...

Frequently asked questions listed by topic Benefits- General Alberta and British Columbia's pre-retirement death benefit Application of the equal and periodic rule to pensions in pay Seamless pension plans Seamless pension plans Transfer of survivor benefits (Same sex partners) Benefits- DB Plans Actuarial increase after age 60, instead of age 65, for public safety occupations Consumer price index (CPI) indexing of pre-retirement benefits Designated plan- Termination funding Designated plan waiver (no more accruals) Distribution of surplus to a terminated employee Early retirement eligibility service Excess surplus issue Growing in rule Guarantee period when a joint and survivor option is elected with a dependant as the beneficiary Incorporation of 2010 DB limit in preparing an actuarial valuation report Incorrect pension- over and under payments Increase in joint and survivor option Increase in the surplus threshold under the Income Tax Act from 10% to 25% Industrial aggregate wage index Lump-sum payment of retroactive unpaid benefits Maximum 2% accrual rate Maximum transfer value Regulation 8517 Measure for Members of Registered Pension Plans Sponsored by Employers who have Commenced Bankruptcy and Insolvency Proceedings Minimum accrual under a defined benefit provision Optional form exceeding 2% Paragraph 8515(7)(c) of the Income Tax Regulations- Indexing assumptions Periodic distribution of an actuarial surplus to retired members Phased retirement Proposed 8517(3) Amendment – Underfunded Pension Plan Transfer Limit Comfort Letter Quebec's additional pension benefit Quebec's indexing benefit Quebec's indexing benefit- Lump-sum payment on tax deferred transfer Quebec's indexing benefit where plan benefit at maximum Receiving a maximum pension benefit from two different defined benefit provisions Reciprocal transfer involving a plan with an unfunded liability Subsection 8303(6) of the Income Tax Regulations- Qualifying transfer to pension plan Surplus used on plan wind up to provide stand alone ancillary benefits Use of "banked hours" to increase benefits Benefits- MP Plans Conversion from defined contribution (DC) provision to defined benefit (DB) provision Variable benefits paid out from a money purchase provision Paying indexing from a registered pension plan (RPP) after annuity purchase Self-annuitized money purchase plans Status of legislation on variable benefits paid out from a money purchase provision Contributions Allocation of Surplus in a flexible pension plan Contributions for former employees of a predecessor employer Contributions to a Plan With No Participating Employer Elimination of excess surplus after valuation Employer contributions in a designated plan Employer flex contributions Excess contributions to an RPP due to reasonable errors Flex Plans Including stock options in compensation for pension plan purposes Increase in the surplus threshold under the Income Tax Act from 10 per cent to 25 per cent Issues Arising out of the Monsanto Case (2004) Issues arising out of the Monsanto case (2005) Issues Arising out of the Transamerica Case (2004) Issues arising out of the Transamerica case (2005) Over-contribution to a registered pension plan (RPP)- Tax treatment of return to employee or employer Recommended Contributions to a Designated Plan Refund of employer contributions made in error Refund of Excess Contributions Prior to T4 Preparation Retroactive contributions to a defined contribution pension plan Return of a member's contribution that was transferred from another defined benefit plan Under-contributions to money purchase accounts- Foregone earnings Withholding Tax on Refunds of Excess Contributions Eligible Service New provincial requirements for parental leave Payment to an employee in lieu of termination notice Periods of layoff in excess of five years Proportionality condition and the 50/50 test Proportionality Newsletter issues Recognition of past service Recognition of pre-reform service previously commuted Severance pay as pensionable earnings and credited service PA/PSPA/PAR Determination of normalized pension for a hybrid plan PA during period of disability leave PSPA calculation- New limits PARs Plan Administration Amending a pension plan when the plan is winding up due to bankruptcy Amendment to subparagraph 8502(d)(iv) of the Income Tax Regulation s Administrator's obligation to send T10 when employee's address is unknown Demutualization Disclosure of personal and private information Individual Pension Plans established primarily to accept a transfer of funds from a prior registered pension plan Locked-in designation Multi-employer plan (MEP) and specified multi-employer plan (SMEP) Quebec's Bill 102 Retroactive application (Same sex partners) Same sex partners The payment of related fees or reimbursement to the employer Unable to locate members Budget- Questions and Answers 2011 Budget Other- Questions and Answers Proposed tax changes related to the Saskatchewan Pension Plan Page details Date modified: 2018-07-23 ...

For information on how to file amended T4 slips, go to RC4120 Employers' Guide – Filing the T4 Slip and Summary. ...

For more information, see Part II – RDSP Administration, Specimen Plan Approval Process in IC99-1R Registered Disability Savings Plans. ...