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You must also provide the result of this calculation: The sum of the present value of member contributions (PVFEEC) for each active member ÷ The sum of the present value of future benefits (PVFB) for each active member The calculations must include all active members of the plan and cannot be done on an individual basis. ...

This results in excess member contributions of $5,000 [$50,000_ (50 % of $90,000)]. ...

Please fax one copy of your request to 613-954-3398 or send it to: Canada Revenue Agency CPP/EI Rulings Division Social Security Unit Tower A 320 Queen Street Ottawa ON K1A 0L5 For more information 1-877-598-2408 (for calls from within Canada and the United States) 613-948-4708 (for calls from other countries – we accept collect calls) International Social Security Agreements and the Canada Pension Plan Legislative references Section 6 of the Canada Pension Plan Section 34.1 of the Canada Pension Plan Regulations Related topics Employment outside Canada International Social Security Agreements and the Canada Pension Plan Date modified: 2017-03-08 ...

Legislative references Section 12 Canada Pension Plan Subsection 2(1) Insurable Earnings & Collection of Premiums Regulations Date modified: 2012-03-16 ...

The 2015 Budget proposed legislation and subsequent proposed changes are available on the Department of Finance Web site.   ...

Reporting period – Filers may report payments on either a calendar or fiscal-year basis. ...

What's new for partnerships New code for Box 002 of Form T5013, Statement of Partnership Income As of January 1, 2017, a new code is implemented for Box 002 of Form T5013, Statement of Partnership Income, and for line 106 of Form T5013 SCH 50, Partner’s Ownership and Account Activity – Schedule 50. ...

The Ontario Provincial Land & Emergency Response Vehicle Standard clearly states that an ambulance must meet very specific requirements. ...

Since Katie and John lived in the prescribed zone for a continuous period of at least six consecutive months (March 15, 2016 to December 31, 2016 = 8.5 months [292 days]), they are each entitled to claim the basic residency amount of $11.00 for each day for 292 days in 2016. ...

John Fort Ware 1 Fowler Georgie 17 Germansen Landing Goodlow Grand Haven Groundbirch Gundy Haida Gwaii Halfway Lodge Halfway Ranch Halfway River 168 Hasler Flat Hickethier Ranch Hudson's Hope Hulcross Ingenika Ingenika Mine Iracard Kelly Lake Kilkerran Kisgegas Kiskatinaw Klewaduska 6 (Cataract) Kotsine 2 (Skutsil) Kshwan 27 Kshwan 27A Kuldo Kuldoe 1 Lexau Ranch Lone Prairie Lynx Creek Mackenzie, District Municipality of Manson Creek Mason Creek McKearney Ranch McLean Ranch Mesilinka River Meziadin Lake Mile 62 1 / 2 Moberly Lake Moberly Lake 168A Moberly Lake 169 Monias Montney Murdale North Pine North Tacla Lake 10 (Bates Creek) North Tacla Lake 11A (North End Meadow) North Tacla Lake 12 Old Hogem Parkland Peejay Pine Valley Pineview Pink Mountain Police Meadow 2 Pouce Coupe Premier Prespatou Progress Queen Charlotte Islands Reine-Charlotte, (îles de la) Rolla Rose Prairie Scamakounst 19 Seven Mile Corner Shearer Dale Sikanni Chief Simpson Ranch South Dawson South Parcel of Beaton River 204 Stewart Stikine Strandberg Creek Sucker Lake 2 Sundance Sunrise Valley Sunset Prairie Sweetwater Taylor Teko Tomslake Tremblay Tsaytut Island 1C Tsupmeet 5 (Patcha Creek) Tumbler Ridge Tupper Twidwell Bend Two Rivers Upper Cutbank Upper Halfway Urquhart Valley View Wabi Wagner Ranch Ware West Moberly Lake 168A Willow Valley Willowbrook Wonowon (Mile 101) Worth Date modified: 2016-01-05 ...