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Specimen Plan approvals- RSP & RIF The following comments and checklists will help you comply with the requirements of the Registered Plans Directorate and the Income Tax Act when preparing specimens for Retirement Savings Plans (RSPs) and Retirement Income Funds (RIFs). ... "Registered " and "RRSP/RRIF" The terms "registered", "RRSP" and "RRIF" are not acceptable in these documents. ... Depositary Application and Plan Terms or Terms & Conditions. Administrative Requirements for RSPs and RIFs RSP Application Form the contract number, name, address, SIN and the DOB of the annuitant the name and SIN of the spouse/common-law partner if a spousal or common-law partner plan is possible the annuitant must request the issuer to apply for registration of the contract the annuitant's signature the issuer's signature RIF Application Form the contract number, name, address, SIN and the DOB of the annuitant the name, SIN and DOB of spouse/common-law partner if spouse's age is to be used as the basis for the calculation of the "minimum amount" the name of the spouse/common law partner as subsequent annuitant the annuitant must request the carrier to apply for registration of the contract the annuitant's signature the carrier's signature Broker a clause stating that the ultimate responsibility for administering the plan or fund lies with the issuer (RSP) or carrier (RIF) Insured a clause stating that provisions of the RSP/RIF endorsement override the policy Agent/Broker if applicable, a clause stating that the agent may submit registration listings Group Plans (RSPs only) a clause stating that only the issuer has the authority to amend the plan a clause stating that the ultimate responsibility for administering the plan lies with the issuer if the plan is an employer sponsored plan, it must only be available to an employee of the employer or their spouse/common-law partner if contributions are by payroll deduction, the application form must authorize the employer to act as the agent for the purpose of contributions Statutory Requirements for RSPs ITA Reference Statutory Requirement 146(2)(a) The plan cannot provide for payment of any benefit before maturity except a refund of premiums and a payment to the annuitant. 146(2)(b) The RSP cannot provide for the payment of any benefit after maturity except: (i) retirement income to the annuitant; (ii) full or partial commutation of retirement income under the plan to the annuitant; and (iii) commutation of annuity that would be payable to someone other than the annuitant. 146(2)(b.1) Retirement income (including the remaining portion after partial commutation) must be provided in equal annual or more frequent payments. ...

Email notifications from the CRA – Individuals Some taxpayers may have received an email notification from the CRA. ... How to know if the email notification you received is from the CRA Emails sent from the CRA’s email notification service will have the sender name Canada Revenue Agency / Agence du Revenu du Canada. ... Audit enquiries – If you included an email address on your original audit enquiry submission form, we will email you when our response is available for you to view in My Account. ...

This audit dealt with information received by the CRA under the MOU with the Workplace Health, Safety & Compensation Commission (WHSCC) of the Province of Newfoundland and Labrador (NF&L), signed on April 1, 2004. ... Additionally, the names of some employers were referred to the NF&L Tax Services Office (Non-Filer / Non Registrant Section) for further follow up. ... In addition, a separate document entitled Security Standards – CRA and Non-Federal Organizations Protection of Information was also jointly signed by the CRA and the WHSCC. ...

Softwood Lumber Products Export Charge Act, 2006 – Authorization to exercise powers or perform duties of the Minister of National Revenue Last updated on May 24, 2022 The delegations listed below were first approved on January 25, 2007 and replaced on August 6, 2008. ... Schedule Softwood Lumber Products Export Charge Act, 2006 Section 2 – Definition of “prescribed”, paragraphs (a) and (b) May authorize a form or the manner of filing a form, and specify the information to be given on or with a form Headquarters Positions Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch Director General, Appeals Branch Director General, Business Returns and Payments Processing Directorate Director General, Excise and Specialty Tax Directorate Director, Business Registration and Corporation Programs Division Director, Excise and Specialty Tax Directorate Manager, Excise and Specialty Tax Directorate Manager, Excise Operations, Business Registration and Corporation Programs Division Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division Field Positions Director, Tax Services Office Assistant Director, Legislative Policy and Regulatory Affairs Programs Manager, Excise Duty History: Delegation in respect of section 2 – definition of “prescribed”, paragraph (a) and (b) was amended on May 24, 2022 and October 19, 2020. ...

Stock exchange – Designated Guidance Reference number CG-005 Issued August 15, 2011 This guidance product replaces Summary policy CSP-P17, Prescribed stock exchange and Summary policy CSP-S15, Stock exchange. ...

Non-qualified investment – Tax liability Guidance Reference number CG-006 Issued August 15, 2011 This guidance replaces Summary policy CSP-N04, Non-qualified investment. ...

Line 23210 – Federal COVID-19 benefits repayment This line applies only to tax years 2021 and 2022. ...

Allowable motor vehicle expenses – Salaried employee expenses You can deduct your motor vehicle expenses if you meet all of the following conditions: You were normally required to work away from your employer's place of business or in different places Under your contract of employment, you had to pay your own motor vehicle expenses. ...

Budget 2016 – Restricting the Relief of Excise Tax on Diesel Fuel and Aviation Fuel From: Canada Revenue Agency June 2016 The purpose of this notice is to provide information on two proposed excise tax amendments to the Excise Tax Act (the Act) included in the federal budget tabled by the Minister of Finance on March 22, 2016. ... To make a general or technical enquiry on excise taxes and other levies or to request a ruling or interpretation related to taxes, go to Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge. ...

GST/HST Rulings – Experts in GST/HST Legislation Our commitment GST/HST Rulings is the centre of technical expertise on the goods and services tax/harmonized sales tax (GST/HST) in the Canada Revenue Agency (CRA). ...