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List updated as of: February 26, 2016 List of municipalities Name Type Status Effective date Notes Alma Village Registered 2012-01-01 Aroostook Village Registered 2012-01-01 Athoville Village Registered 2012-01-01 Baker-Brook Village Registered 2012-01-01 Balmoral Village Registered 2012-01-01 Bas-Caraquet Village Registered 2012-01-01 Bath Village Registered 2012-01-01 Bathurst City Registered 2012-01-01 Beaubassin-est/East Rural Community Registered 2012-01-01 Belledune Village Registered 2012-01-01 Beresford Town Registered 2012-01-01 Bertrand Village Registered 2012-01-01 Blacks Harbour Village Registered 2012-01-01 Blackville Village Registered 2012-01-01 Bouctouche Town Registered 2012-01-01 Cambridge-Narrows Village Registered 2012-01-01 Campbellton City Registered 2012-01-01 Campobello Island Rural Community Registered 2012-01-01 Canterbury Village Registered 2012-01-01 Cap-Pelé Village Registered 2012-01-01 Caraquet Town Registered 2012-01-01 Centreville Village Registered 2012-01-01 Charlo Village Registered 2012-01-01 Chipman Village Registered 2012-01-01 Clair Village Registered 2012-01-01 Cocagne Rural Community Registered 2014-05-23 Dalhousie Town Registered 2012-01-01 Dieppe City Registered 2012-01-01 Doaktown Village Registered 2012-01-01 Dorchester Village Registered 2012-01-01 Drummond Village Registered 2012-01-01 Edmundston City Registered 2012-01-01 Eel River Crossing Village Registered 2012-01-01 Florenceville-Bristol Town Registered 2012-01-01 Fredericton City Registered 2012-01-01 Fredericton Junction Village Registered 2012-01-01 Gagetown Village Registered 2012-01-01 Grand Bay-Westfield Town Registered 2012-01-01 Grand Manan Village Registered 2012-01-01 Grande-Anse Village Registered 2012-01-01 Grand-Sault / Grand Falls Town Registered 2012-01-01 Hampton Town Registered 2012-01-01 Hanwell Rural Community Registered 2014-05-23 Hartland Town Registered 2012-01-01 Harvey Village Registered 2012-01-01 Hillsborough Village Registered 2012-01-01 Kedgwick Rural Community Registered 2012-07-01 Lac-Baker Village Registered 2012-01-01 Lamèque Town Registered 2012-01-01 Le Goulet Village Registered 2012-01-01 Maisonette Village Registered 2012-01-01 McAdam Village Registered 2012-01-01 Meductic Village Registered 2012-01-01 Memramcook Village Registered 2012-01-01 Millville Village Registered 2012-01-01 Minto Village Registered 2012-01-01 Miramichi City Registered 2012-01-01 Moncton City Registered 2012-01-01 Nackawic Town Registered 2012-01-01 Neguac Village Registered 2012-01-01 New Maryland Village Registered 2012-01-01 Nigadoo Village Registered 2012-01-01 Norton Village Registered 2012-01-01 Oromocto Town Registered 2012-01-01 Paquetville Village Registered 2012-01-01 Perth-Andover Village Registered 2012-01-01 Petitcodiac Village Registered 2012-01-01 Petit-Rocher Village Registered 2012-01-01 Plaster Rock Village Registered 2012-01-01 Pointe-Verte Village Registered 2012-01-01 Port Elgin Village Registered 2012-01-01 Quispamsis Town Registered 2012-01-01 Rexton Village Registered 2012-01-01 Richibucto Town Registered 2012-01-01 Riverside-Albert Village Registered 2012-01-01 Riverview Town Registered 2012-01-01 Rivière-Verte Village Registered 2012-01-01 Rogersville Village Registered 2012-01-01 Rothesay Town Registered 2012-01-01 Sackville Town Registered 2012-01-01 Saint Andrews Town Registered 2012-01-01 Saint John City Registered 2012-01-01 Saint-André Rural Community Registered 2012-01-01 Saint-Antoine Village Registered 2012-01-01 Sainte-Anne-de-Madawaska Village Registered 2012-01-01 Sainte-Marie-Saint-Raphaël Village Registered 2012-01-01 Saint-François-de-Madawaska Village Registered 2012-01-01 Saint-Hilaire Village Registered 2012-01-01 Saint-Léolin Village Registered 2012-01-01 Saint-Léonard Town Registered 2012-01-01 Saint-Louis-de-Kent Village Registered 2012-01-01 Saint-Quentin Town Registered 2012-01-01 Salisbury Village Registered 2012-01-01 Shediac Town Registered 2012-01-01 Shippagan Town Registered 2012-01-01 St. ...

Charities Directorate Canada Revenue Agency Ottawa ON K1A 0L5 Mailing or bringing the return to another Canada Revenue Agency location, such as a tax services office, may result in processing delays.   ...

Alberta Alberta Culture and Tourism: Community and Voluntary Services Alberta Gaming and Liquor Commission: Gaming for Charities Government of Alberta: Nonprofit/Voluntary Organizations Service Alberta: Charitable & Non-profit Organizations British Columbia B.C. ...

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 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 Regulations 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 Date modified: 2016-02-23 ...

Property and services acquired in the Yukon Tax relief outlined in Technical Information Bulletin (TIB) B-039R3, GST/HST Administrative Policy – Application of the GST/HST to Indians no longer applies to First Nations and their members in the Yukon with or without a final land claim agreement, as there are no reserves in the Yukon for purposes of section 87 of the Indian Act. ...

For example, if your 2014 tax return was filed on April 15, 2015, and your 2014 notice of assessment is dated May 28, 2015, the CRA can reassess your 2014 tax return until May 28, 2018 (May 28, 2015 + three years). for any years that the taxpayer or person filing the return has made any misrepresentation that is attributable to neglect, carelessness, or willful default or the taxpayer has committed any fraud in filing a return, or supplying information under the Income Tax Act. ...

Forms and publications Form T1171, Tax Withholding Waiver on Accumulated Income Payments from RESPs Form T2030, Direct Transfer Under Subparagraph 60(l)(v) Interpretation Bulletin IT-337, Retiring Allowances Interpretation Bulletin IT-500, Registered Retirement Savings Plans – Death of an Annuitant Interpretation Bulletin IT-528, Transfers of Funds Between Registered Plans Date modified: 2016-11-09 ...

Benefit and credit payment dates reminders Receive payment date email reminders for the Canada child benefit, goods and services tax / harmonized sales tax (GST/HST) credit and working income tax benefit (advance payments). ...

Tax Preparation Clinics- CHÂTEAUGUAY QC Name & Address Types Returns prepared Languages Clientele Centre d'action bénévole du Grand Châteauguay By appointments Current year and prior year returns English, French General Public Impôt-Bénévoles du Suroît (Châteauguay) 8 rue Rainville J6K 4H3 Walk-ins Current year and prior year returns English, French General Public Impôt-Bénévoles du Suroît (Châteauguay) Âge d'Or Saint-Joachim. ...

He or she: has been living with you in a conjugal relationship, and this current relationship has lasted at least 12 continuous months Note In this definition, 12 continuous months includes any period you were separated for less than 90 days because of a breakdown in the relationship.   ...