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ST-EUSTACHE J7R $823.41 DOMAINE DE LA COLLINE DE COOKSHIRE INC COOKSHIRE J0B $517.75 DOMAINE DES PINS BLANCS BAIE-COMEAU G5C $1,594.79 DOUGLAS RESIDENCE INC. / RESIDENCE DOUGLAS INC. ... LAC-MEGANTIC G6B $462.04 LOGIS 12 + MONTREAL H1E $598.42 M R C BELLECHASSE SAINT-LAZARE-DE-BELLECHASSE G0R $84,354.23 M.R.C. ... VICTORIAVILLE G6P $3,497.86 SAINT-ANTOINE 50+ COMMUNITY CENTRE / CENTRE COMMUNAUTAIRE SAINT-ANTOINE 50+ MONTREAL H3H $2,211.71 SERVICE DE SECURITE INCENDIE DE LA REGION DE RICHMOND RICHMOND J0B $10,118.32 SERVICE DE TRANSPORT ADAPTÉ DE LA CAPITALE (STAC) QUEBEC G1P $137,247.95 SERVICE DE TRANSPORT ADAPTÉ LA CARAVELLE INC. ...

Business owners provided valuable, high-level feedback on their own experiences and interactions with CRA – including areas where they had difficulty finding information, issues they were unclear about, and tools that would be helpful to them going forward. ... In the case of a refund, participants want to be able to use My Business Account to specify where the money should be directed – either towards payment on an account, to a bank account of their choice, to a trust account, or to a third party through a letter of direction. ... A similar case was made for associated companies – it was requested that the filing and remitting requirements for associated companies be aligned. ...

Training for select employees – As of April 1, 2011, the CRA will ensure all procurement officers with procurement authority have received green procurement training Performance Measure GHG DPR Target Status Exceeded Percentage of procurement officers with procurement authority that have received green procurement training. 71% (2010-11) Progress against performance measure in the given fiscal year. 100% 97% Strategies/Comments Why This Self-Selected Target is SMART: Specific: Refers to all CRA procurement officers with procurement authority Measurable: Information is available from CRA training and learning tracking systems Achievable: Green procurement training is a requirement for obtaining procurement authority and the Canada School of Public Service offers an appropriate on-line course (C215) at no cost to the CRA through Campus Direct Relevant: Ensuring procurement officers with procurement authority are trained in green procurement will contribute directly to CRA commitments to integrate environmental considerations into CRA procurement Time-bound: Date established for target implementation and completion Scope of target: Applies to all procurement officers with procurement authority. ... Management processes and controls – By March 31, 2014, the CRA will ensure 75% of procurement management processes and controls include environmental considerations. ...

Subparagraphs 146.1(2)(h)(i) & (ii) of the Act have been revised to permit contributions to a specified plan no later than the 35 th year following the year the plan was entered into and no later than the the 31 st year following the year the plan was entered into for a non-specified plan. ... Subparagraphs 146.1(2)(i)(i) & (ii) have been revised to change the deadline for plan termination for a specified plan to the 40 th year, and for a non-specified plan to the 35 th year, following the year the plan was entered into, respectively. ...

If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... When bills of lading are not used in the relevant trade, the parties should either use the terms “Free Carrier (name point)” or “Freight/Carriage paid to (name point)” or alternatively, stipulate in the F.O.B., C & F. and C.I.F. terms that the seller should provide the buyer with the usual documents or other evidence of the delivery of the goods to the carrier; customs broker’s or freight forwarder’s invoice relating to the supply; import documentation required by the country where the goods are exported; and copy of the document from the foreign regulatory authority if the property has been licensed in the case of automotive vehicles, boats, ships, and aircraft. ...

PAGEAU DU CHRIST-ROI JOLIETTE J6E $449.66 LA COOPÉRATIVE D'HABITATION TERRASSES CHAMBORD (MONTRÉAL) MONTREAL H2E $223.27 LA COOPÉRATIVE D'HABITATION TOIT ET MOI (GATINEAU) GATINEAU J8T $173.58 LA COOPÉRATIVE D'HABITATION VENT D'EST MONTREAL H1X $98.62 LA COOPÉRATIVE D'HABITATION VIE DE QUARTIER (QUÉBEC) QUEBEC G1R $315.27 LA CORPORATION D'HABITATION DES DEUX COTEAUX LES COTEAUX J7X $1,793.64 LA CORPORATION D'HABITATIONS JEANNE-MANCE MONTREAL H2X $143,404.24 LA CORPORATION DE L'HORIZON D'OR DE GRENVILLE & AGGLOMÉRATION LTÉE GRENVILLE J0V $900.14 LA CORPORATION DE LOGEMENT COMMUNAUTAIRE HOLLAND QUEBEC G1J $1,776.47 LA CORPORATION DE TRANSPORT LA CADENCE C T L C PLESSISVILLE G6L $9,689.43 LA CORPORATION DES TRANSPORTS ADAPTE ET COLLECTIF DE PAPINEAU INC PAPINEAUVILLE J0V $7,348.79 LA CORPORATION TRANSPORT ADAPTE FRAN-CHE-MONT (C.T.A.F.C.M.) ... LAC-MEGANTIC G6B $1,006.57 LOGIS 12 + MONTREAL H1E $903.96 LOISIRS FRÈRE ANDRÉ INC. ... SAINT-LUDGER G0M $206.99 RÉSEAU DE TRANSPORT COLLECTIF DE LA GASPÉSIE ET DES ÎLES-DE-LA-MADELEINE GASPÉ G4X $8,690.01 RÉSIDENCE DE LA SEIGNEURIE DE SOULANGES SAINT-POLYCARPE J0P $997.41 RÉSIDENCE DES GENS HEUREUX SAINT-HYACINTHE J2T $1,640.24 RÉSIDENCE STE-MONIQUE SAINT-FÉLICIEN G8K $1,737.96 RÉSIDENCES BONAVENTURE QUÉBEC G1N $2,201.83 SAINT-ANTOINE 50+ COMMUNITY CENTRE / CENTRE COMMUNAUTAIRE SAINT-ANTOINE 50+ MONTREAL H3H $867.84 SERVICE DE SECURITE INCENDIE DE LA REGION DE RICHMOND RICHMOND J0B $5,282.37 SERVICE DE TRANSPORT ADAPTÉ DE LA CAPITALE (STAC) QUEBEC G1P $207,132.63 SERVICE DE TRANSPORT ADAPTÉ ET COLLECTIF RÉGIONAL DE LA MRC DE PIERRE-DE SAUREL SOREL-TRACY J3P $6,486.74 SERVICE DE TRANSPORT ADAPTÉ LA CARAVELLE INC. ...

SHAWINIGAN G9N $445.18 LES IMMEUBLES DE CAP CHAT INC CAP-CHAT G0J $687.77 LES IMMEUBLES ROPERY / SHEARER MONTRÉAL H3K $17,924.02 LES JARDINS D'EUGÉNIE MONTRÉAL H1A $958.71 LES JARDINS JEAN-BOSCO INC. ... LAC-MÉGANTIC G6B $1,138.33 LOGIS 12 + MONTRÉAL H1E $1,118.35 LOISIRS FRÈRE ANDRÉ INC. ... SAINT-LUDGER G0M $147.56 RÉSEAU DE TRANSPORT COLLECTIF DE LA GASPÉSIE ET DES ÎLES-DE-LA-MADELEINE GASPÉ G4X $51,597.74 RÉSIDENCE DES GENS HEUREUX SAINT-HYACINTHE J2T $764.05 RÉSIDENCE GRONDINES VIE NOUVELLE GRONDINES G0A $637.13 RÉSIDENCE STE-MONIQUE SAINT-FÉLICIEN G8K $1,308.68 RÉSIDENCES BONAVENTURE QUÉBEC G1N $8,382.21 SAINT-ANTOINE 50+ COMMUNITY CENTRE / CENTRE COMMUNAUTAIRE SAINT-ANTOINE 50+ MONTRÉAL H3H $758.05 SERVICE DE SECURITE INCENDIE DE LA REGION DE RICHMOND RICHMOND J0B $6,938.96 SERVICE DE TRANSPORT ADAPTÉ DE LA CAPITALE (STAC) QUÉBEC G1P $172,095.81 SERVICE DE TRANSPORT ADAPTÉ ET COLLECTIF RÉGIONAL DE LA MRC DE PIERRE-DE SAUREL SOREL-TRACY J3P $4,887.19 SERVICE DE TRANSPORT ADAPTÉ LA CARAVELLE INC. ...

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. ...

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". ...

Without a designated beneficiary or a spouse or common law partner at the time of the member's death, the balance of the account will be paid to the estate.   ...