Search - 司法拍卖网 人民法院

...

...

...

...

...

...

Registered Plans Directorate Technical Manual On this page... 1 147.1(1), 248(1), 8300(1), 8500 – Definitions 1.1 Actuary – 147.1(1) (Actuaire) 1.2 Active Member – 8500(1), 8500(7) (Participant actif) 1.3 Additional Voluntary Contribution – 248(1) (Cotisation facultative) 1.4 Administrator – 147.1(1) (Administrateur) 1.5 Average Consumer Price Index – 8500(1) (Moyenne de l’indice des prix à la consommation) 1.6 Average Wage – 147.1(1) (Salaire moyen) 1.7 Beneficiary – 8500(1) (Bénéficiaire) 1.8 Benefit Provision – 8500(1) (Disposition d’un régime) 1.9 Bridging Benefit – 8500(1) (Prestation de raccordement) 1.10 Certifiable Past Service Event – 8300(1) (Fait à attester) 1.11 Common-Law Partner – 248(1) (Conjoint de fait) 1.12 Compensation – 147.1(1) (Rétribution) 1.13 Complete Period of Reduced Services – 8300(1) (Période complète de services réduits) 1.14 Connected Person – 8500(3) (Personne rattachée) 1.15 Consumer Price Index – 8500(1) (Indice des prix à la consommation) 1.16 Deemed Contribution- 8500(7) (cotisation réputée) 1.17 Defined Benefit Limit – 8500(1) (Plafond des prestations déterminées) 1.18 Defined Benefit Provision – 147.1(1) (Disposition à prestations déterminées) 1.19 Dependant – 8500(1) (Personne à charge) 1.20 Designated Plan – 8515 (régime désigné) 1.21 Disabled – 8500(1) (Invalide) 1.22 Eligible Period of Reduced Pay – 8500(1) (Période admissible de salaire réduit) 1.23 Eligible Period of Temporary Absence – 8500(1) (Période admissible d’absence temporaire) 1.24 Eligible Survivor Benefit Period – 8500(1) (Période admissible de prestations au survivant) 1.25 Grandfathered Plan – 8500(1) (Régime exclu) 1.26 Individual Pension Plan – 8300(1) (régime de retraite individuel) 1.27 IPP Minimum Amount – 8500(1) (Minimum RRI) 1.28 Lifetime Retirement Benefits – 8500(1) (Prestation viagère) 1.29 Member – 147.1(1), 8300(1) (Participant) 1.30 Money Purchase Limit – 147.1(1) (Plafond des cotisations déterminées) 1.31 Money Purchase Provision – 147.1(1) (disposition à cotisations déterminées) 1.32 Multi-Employer Plan – 147.1(1), 8500(1) (Régime interentreprises) 1.33 Participating Employer – 147.1(1) (Employeur participant) 1.34 Past Service Event – 147.1(1), 8300(1), 8300(2) (Fait lié aux services passés) 1.35 Pensionable Service – 8500(1) (Services validables) 1.36 Period of Disability – 8500(1) (Période d’invalidité) 1.37 Predecessor Employer – 8500(1) (employeur remplacé) 1.38 Pre-Reform Service & Post-Reform Service (Services avant et après la réforme) 1.39 Public Safety Occupation – 8500(1) (Profession liée à la sécurité publique) 1.40 Retirement Benefits – 8500(1) (Prestation de retraite) 1.41 Single Amount – 147.1(1) (Montant unique) 1.42 Specified Multi-Employer Plan – 147.1(1) (Régime interentreprises déterminé) 1.43 Spouse – 8500(5), 252(3) (Époux) 1.44 Surplus – 8500(1) & (1.1) (Surplus) 1.45 Totally and Permanently Disabled – 8500(1) (Invalidité totale et permanente) 1.46 Wage Measure – 147.1(1) (Mesure des gains) 1.47 Year's Maximum Pensionable Earnings – 8500(1) (Maximum des gains annuels ouvrant droit à pension) 1 147.1(1), 248(1), 8300(1), 8500 – Definitions Any reference in this manual to the Act is in reference to the Income Tax Act and any reference to the Regulations is in reference to the Income Tax Regulations. ... Cross references: Bridging Benefits – 8503(2)(a) Lifetime Retirement Benefits – 8504(1) Part-Time Employees – 8504(4) Retirement Benefits Before Age 65 – 8504(5) Pre-1990 Benefits – 8504(6) 1.36 Period of Disability – 8500(1) (Période d’invalidité) See definition of disabled under subsection 8500(1) of the Regulations. ... Cross references: Transfers – 147.3 Lifetime Retirement Benefits – 8503(2)(a) Lump Sum Payments on Termination – 8503(2)(h) Commuted Value – Pre-Retirement Death – 8503(2)(i) Lump Sum Payments on Death – 8503(2)(j) Commutation of Benefits – 8503(2)(m) Commutations – Beneficiary’s Benefits – 8503(2)(n) Offset Benefits – 8503(3)(j) Undue Deferral of Payment – 8503(4)(d) Commutation of Lifetime Retirement Benefits – 8503(7) 1.42 Specified Multi-Employer Plan – 147.1(1) (Régime interentreprises déterminé) A specified multi-employer plan (SMEP) has the meaning assigned by regulation. ...

Registered Plans Directorate Technical Manual On this page... 4 147.3 – Transfers 4.1 147.3(1) – Transfer – money purchase to money purchase, RRSP or RRIF 4.2 147.3(2) – Transfer – money purchase to defined benefit 4.3 147.3(3) – Transfer – defined benefit to defined benefit 4.4 147.3(4) – Transfer – defined benefit to money purchase, RRSP or RRIF 4.5 147.3(4.1) – Transfer of surplus – defined benefit to money purchase 4.6 147.3(5) – Transfer to RPP, RRSP or RRIF for spouse on marriage breakdown 4.7 147.3(6) – Transfer – pre-1991 contributions 4.8 147.3(7) – Transfer – lump sum benefits on death 4.9 147.3(7.1) – Transfer where money purchase plan replaces money purchase plan 4.10 147.3(8) – Transfer where money purchase plan replaces defined benefit plan 4.11 147.3(9) & 147.3(10) – Taxation of amount transferred 4.12 147.3(11) – Division of transferred amount 4.13 147.3(12) – Restriction re transfers 4.14 147.3(13) – Excess transfer 4.15 147.3(13.1) – Withdrawal of excessive transfers to RRSPs or RRIFs 4.16 147.3(14) – Deemed transfer 4.17 147.3(14.1) – Transfer of property between provisions 4 147.3 – Transfers Section 147.3 of the Act provides for the direct transfer of amounts out of an RPP. ... Cross references: Surplus – 8500(1) Surplus for 147.3(7.1) – 8500(1.1) Permissible Distribution – 8502(d)(ii) Commuted Value – Pre-Retirement Death – 8503(2)(i), (j), (n) 4.10 147.3(8) – Transfer where money purchase plan replaces defined benefit plan This transfer applies in conjunction with a transfer done under subsection 147.3(4) of the Act. ... Cross references: Pension Credit – MP – 8301(4) Surplus – 8500(1) Employer contributions not permitted – 8506(2)(c) 4.11 147.3(9) & 147.3(10) – Taxation of amount transferred Under subsection 147.3(9) of the Act, an amount transferred from an RPP in accordance with subsections 147.3(1) to (8) is not required to be included in the individual’s income. ...

Step 2 A = [(IYTD – FYTD – F2YTD – U1YTD) + (PR × (I – F – F2 – U1)) – F1 – HD]* + (B1 – F4)** * If the result is negative, enter $0. ** Result cannot be negative, and result cannot be negative after deducting CPP and EI. ... Step 1 A = Annual taxable income with the non-periodic payment payable now = [(IYTD – FYTD – F2YTD – U1YTD) + (PR × (I – F – F2 – U1)) – F1 – HD]* + (B – F3)**+ (B1 – F4)** = [($30,000 – $1,350 – $0 – $150) + (22 × ($1,100 – $45 – $0 – $5)) – $0 – $0] + ($2,500 – $1,000) + ($1,000 – $0) = $28,500 + (22 × $1,050) + $1,500 + $1,000 = $54,100 Step 2 A = Annual taxable income without the non-periodic payment payable now = [(IYTD − FYTD − F2YTD − U1YTD) + (PR × (I − F − F2 − U1)) − F1 − HD]* + (B1 − F4)** = [($30,000 − $1,350 − $0 − $150) + (22 × ($1,100 − $45 − $0 − $5)) − $0 − $0] + ($1,000 − $0) = $28,500 + (22 × $1,050) + $1,000 = $52,600 After you have calculated the annual taxable income, factor A, in steps 1 and 2, calculate the factors T1 and T2 in the same way as for regular remuneration. ... S = The lesser of: (i) T4 + V1; and (ii) [2 × ($235 + Y)] − [T4 + V1]. ...

Registered Plans Directorate technical manual On this page... 16 8509 – Transition Rules 16.1 8509(1) – Prescribed Conditions Applicable Before 1992 to Grandfathered Plans 16.1.1 8509(1)(a) – Primary Purpose 16.1.2 8509(1)(b) – Permissible Benefits 16.1.3 8509(1)(c) – Employer Contributions Under a Money Purchase Provision 16.1.4 8509(1)(d) – Acceptable to the Minister 16.1.5 8509(1)(e) – Additional Requirements 16.2 8509(2) – Post-91 Conditions for Grandfathered Plan 16.2.1 8509(2)(a) – Bridging Benefits 16.2.2 8509(2)(b) – Benefits 16.2.3 8509(2)(c) – Maximum Lifetime Retirement Benefits 16.3 8509(3) – Additional Prescribed Conditions for Grandfathered Plan After 1991 16.4 8509(4) & (4.1) – Defined Benefits Under Grandfathered Plan Exempt from Conditions 16.4.1 8509(4)(a) – Exemptions – Death Benefits 16.4.2 8509(4)(b) – Exemptions – Bridging Benefits 16.5 8509(4.1) – Benefits under Grandfathered Plan – Pre-1992 Disability 16.6 8509(5) – Conditions Not Applicable to Grandfathered Plan 16.6.1 8509(5)(a) – Not Applicable Before 1992 16.6.2 8509(5)(b) – Permissible Distributions 16.6.3 8509(5)(c) – Eligible Service & Benefit Accrual 16.7 8509(6) – PA Limits for Grandfathered Plan for 1991 16.8 8509(7) – Limit on Pre-Age 65 Benefits 16.9 8509(8) – Benefit Accrual Rate Greater Than 2% 16.9.1 8509(8)(a) – Benefit Accrual Rate 16.9.2 8509(8)(b) – Increases in Accrued Benefits 16.10 8509(9) – Benefits Under a Plan Other Than Grandfathered Plan 16.11 8509(10) –Money Purchase Benefits Exempt From Conditions 16.12 8509(10.1) – Stipulation Not Required for Pre-1992 Plans 16.13 8509(11) – Benefits Acceptable to Minister 16.14 8509(12) – PA Limits – 1996 to 2002 16 8509 – Transition Rules 16.1 8509(1) – Prescribed Conditions Applicable Before 1992 to Grandfathered Plans 16.1.1 8509(1)(a) – Primary Purpose Paragraph 8509(1)(a) of the Regulations, applicable to grandfathered plans, modifies the prescribed conditions for registration of a pension plan under paragraph 8501(1)(a). ... Cross references: Definition of Existing Plan – 8500(1) Definition of Grandfathered Plan – 8500(1) Conditions for Registration – 8501(1)(a) Permissible Benefits – 8502(c) 16.1.2 8509(1)(b) – Permissible Benefits Another prescribed condition for registration for grandfathered plans is set out in paragraph 8509(1)(b) of the Regulations. ... Cross references: Definition of Bridging Benefits – 8500(1) Bridging Benefits – 8503(2)(b) Additional Bridging Benefits – 8503(2)(l) Bridging Benefits – Cross-Plan Restrictions – 8503(3)(k) Commutation of Lifetime Retirement Benefits – 8503(7) Bridging Benefits and Election – 8503(7.1) Limits Dependent on CPI – 8503(12) Retirement Benefits Before Age 65 – 8504(5) DB Benefits Under Grandfathered Plan Exempt From Conditions – 8509(4)(b) Conditions Applicable to Amendments – 8511(1)(b) 16.2.2 8509(2)(b) – Benefits Paragraph 8509(2)(b) of the Regulations provides that certain conditions relating to lifetime retirement benefits apply to grandfathered plans for periods after 1991. ...