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Registered Plans Directorate technical manual On this page... 10 8503(3) – Conditions applicable to benefits 10.1 8503(3)(a) – Eligible service 10.1.1 8503(3)(a)(i) – Participating employer 10.1.2 8503(3)(a)(ii) – Predecessor employer 10.1.3 8503(3)(a)(iii) – Periods of temporary absence 10.1.4 8503(3)(a)(iv) – Disability 10.1.5 8503(3)(a)(v) & (vi) – Former employer 10.1.6 8503(3)(a)(vii) – Acceptable to the Minister 10.2 8503(3)(b) – Benefit accruals after pension commencement 10.3 8503(3)(c) – Early retirement 10.4 8503(3)(d) Increased benefits for disabled member 10.5 8503(3)(e) – Pre-1991 benefits 10.6 8503(3)(f) – Determination of retirement benefits 10.7 8503(3)(g) – Benefit accrual rate 10.8 8503(3)(h) – Increase in accrued benefits 10.9 8503(3)(i) – Increase in accrued benefits 10.10 8503(3)(j) – Offset benefits 10.11 8503(3)(k) – Bridging benefits – cross-plan restriction 10.12 8503(3)(l) – Division of benefits on breakdown of the marriage or common-law partnership 10 8503(3) – Conditions applicable to benefits For the purposes of subsection 8501(2) and subparagraph 8502(c)(i) of the Regulations, these conditions apply to the benefits provided under each DB provision of an RPP. 10.1 8503(3)(a) – Eligible service Other than additional LRBs provided to a member because the member is totally and permanently disabled at the time the member’s retirement benefits start to be paid, the only LRBs provided under a DB provision to a member, other than the portion of a period that is after the calendar year in which the member turns 71, are for one or more of the following periods: 8503(3)(a)(i) – a period of employment in Canada where the member receives remuneration from a participating employer, 8503(3)(a)(ii) – a period of employment in Canada with a predecessor employer, 8503(3)(a)(iii) – an eligible period of temporary absence with respect to a participating employer or predecessor employer, 8503(3)(a)(iv) – a period of disability, 8503(3)(a)(v) – a period of service with a former employer, in which the member accrued MP or DB benefits under the former employer’s RPP and the member is no longer a member of that RPP, 8503(3)(a)(vi) – an eligibility period for the participation of the member in the RPP of a former employer, and 8503(3)(a)(vii) – a period of foreign service acceptable to the Minister. ... Cross references: Definition of MEP – 8500(1) Suspension or Cessation of Pension – 8503(8) Re-Employed Member – 8503(9) Statutory Plans – Special Rules – 8503(13) Phased Retirement – 8503(16) – (23) 10.3 8503(3)(c) – Early retirement Early retirement eligibility service This paragraph provides that LRBs under a DB provision can be paid without a reduction on account of early retirement if the LRBs commence on or after specified periods set out in this paragraph. ... Cross references: Definition of Totally and Permanently Disabled – 8500(1) Definition of MEP – 8500(1) Early Retirement – 8503(3)(c) Undue Deferral of Payment – 8503(4)(d) Evidence of Disability – 8503(4)(e) & (f) Limits Dependent on CPI – 8503(12) Excluded Benefits – 8504(10) Excluded Benefits – 8504(11) Benefits Under Grandfathered Plan – Pre-1992 Disability – 8509(4.1) Condition Not Applicable to Grandfathered Plans – 8509(5)(a) Special Rules – MEP – 8510(5) 10.5 8503(3)(e) – Pre-1991 benefits Paragraph 8503(3)(e) of the Regulations allows the CRA to continue to apply a number of restrictions in IC72-13R8, to pre-1991 benefits, that have not been included in the Regulations or that differ from the restrictions in the Regulations. ...

Cross references: PA Limits – 147.3(8), 147.3(9) IPP defined – 8300(1) IPP minimum amount – 8500(1) Eligible Service – 8503(3)(a) Past Service Employer Contributions – 8503(15) IPP – Minimum Withdrawal – 8503(26) Non-payment of Minimum Amount – Plan Revocable – 8506(4) Minimum Amount – 8506(5) Periods of Reduced Pay – 8507 Pension benefits standards legislation – 8513 Newsletter No. 93-3, Service in Canada Newsletter No. 92-8R, Eligible Service 7.2 8501(2) – Conditions Applicable to Registered Pension Plans Subsection 8501(2) of the Regulations lists all the conditions, as modified by sections 8509 and 8510, that apply to an RPP. ... The conditions are: For all RPPs, the following conditions apply: 8502(b) – Permissible Contributions 8502(d) – Permissible Distributions 8502(g) – Funding Media 8502(h) – Investments 8502(i) – Borrowing 8502(j) – Determination of Amounts 8502(k) – Transfer of Property between Provisions 8502(m) – Participants in GSRAs For all RPPs that contain a DB provision, these conditions also apply: 8503(3)(a) – Eligible Service 8503(3)(b) – Benefit Accruals after Pension Commencement 8503(3)(d) – Increased Benefits for Disabled Member 8503(3)(j) – Offset Benefits 8503(3)(k) – Bridging Benefits – Cross-plan Restriction 8503(3)(l) – Division of Benefits on Breakdown of Marriage or Common-law Partnership 8503(4)(b) – Pre-payment of Member Contributions 8503(4)(d) – Undue Deferral of Payments 8503(4)(e) – Evidence of Disability 8503(4)(f) – Evidence of Disability For all RPPs that contain a MP provision, these conditions also apply: 8506(2)(b) – Employer Contributions with Respect to Particular Members 8506(2)(b.1) – Allocation of Employer Contributions 8506(2)(c) – Employer Contributions not Permitted 8506(2)(c.1) – Contributions not Permitted 8506(2)(e) – Allocation of Earnings 8506(2)(f) – Payment or reallocation of Forfeited Amounts 8506(2)(g) – Retirement Benefits 8506(2)(h) – Undue Deferral of Payment – Death of the Member 8506(2)(i) – Undue Deferral of Payment – Death of Specified Beneficiary 7.3 8501(3) – Permissive Rules The Regulations include terms or benefits that a pension plan may provide. ... Cross references: Transfer from a DB to an RRSP, RRIF or MP – 147.3(4) Termination Conditions – RPP – 8304.1(14) Benefits Provided With Surplus on Plan Wind-up – Minister’s Approval – 8517(3.1) Date modified: 2014-01-17 ...

Eligible purchases and expenses Eligible purchases or expenses Province in which the supply is made Amount paid multiplied by applicable GST/HST rate Tax paid Province and percentage of intended use Rent Ontario $5,000 × 13% $650 HST Ontario – 100% Computer Alberta $1,000 × 5% $50 GST Alberta – 100% Paper Ontario $60 × 13% $7.80 HST Ontario – 100% Software supplied electronically Ontario $500 × 13% $65 HST Ontario – 60% Alberta – 20% Nova Scotia – 20% Hotel Prince Edward Island $400 × 14% $56 HST Prince Edward Island – 100% Accounting services Nova Scotia $1,200 × 15% $180 HST Ontario – 50% Alberta – 10% Nova Scotia – 40% The qualifying NPO was not eligible to claim any ITCs or any other rebate, refund, or remission of the GST/HST. ... Federal non-creditable HST charged Eligible purchases or expenses HST Rate Multiply HST paid by appropriate fraction Federal part of HST Subtract ITCs, other rebates, refunds, or remissions Federal non-creditable HST charged Rent 13% $650 × 5/13 $250 − $0 $250 Paper 13% $7.80 × 5/13 $3 − $0 $3 Software 13% $65 × 5/13 $25 − $0 $25 Hotel 14% $56 × 5/14 $20 − $0 $20 Accounting services 15% $180 × 5/15 $60 − $0 $60 The total federal non-creditable HST charged is $358 ($250 + $3 + $25 + $20 + $60), which is the total of all amounts entered in the last column. ... Extent of use in each province Eligible purchases or expenses Extent of use In Ontario Add extent of use in Nova Scotia Add extent of use in Alberta Add extent of use outside the provinces in which you are resident Total Rent 100% + 0% + 0% + 0% = 100% Paper 100% + 0% + 0% + 0% = 100% Software 60% + 20% + 20% + 0% = 100% Hotel 0% + 0% + 0% + 100% = 100% Accounting services 50% + 40% + 10% + 0% = 100% Step 9 – Calculate your PSB rebate of the provincial part of the HST Using the information in the tables in Steps 7 and 8, the following tables show how the qualifying NPO calculated its PSB rebate of the provincial part of the HST using the calculation described in Step 9. ...

K2P = [(0.098 × (P × C, maximum $2,564.10)) + (0.098 × (P × EI, maximum $836.19))]* V1 = Where T4 ≤$12,500, V1 = $0 Where T4 > $12,500, S and LCP = $0 Saskatchewan: T2 =T4 + V1 − S − LCP If the result is negative, T2 = $0. ... Prince Edward Island T2 = T4 + V1 − S − LCP If the result is negative, T2 = $0. ... K2P = [(0.098 × (P × C, maximum $2,454.10)) + (0.098 × (P × EI, maximum $836.19))]* V1 = Where T4 ≤ $12,500, V1 = $0 Where T4 > $12,500, V1 S and LCP = $0 Saskatchewan T2 = T4 + V1 − S − LCP If the result is negative, T2 = $0. ...

Registered Plans Directorate technical manual On this page... 12 8504 – Maximum Benefits 12.1 8504(1) – Lifetime Retirement Benefits 12.1.1 8504(1)(a)(i) – Maximum for connected persons 12.1.2 8504(1)(a)(ii) – Maximum for non-connected years 12.1.3 8504(1)(b) – Indexing 12.2 8504(2) – Highest Average Compensation 12.3 8504(2.1) – Predecessor Employer 12.4 8504(3) – Alternative Compensation Rules 12.5 8504(4)- Part-Time Employees 12.5.1 8504(4)(a), (b), (c) – Compensation 12.5.2 8504(4)(d) – Eligible periods 12.6 8504(5) – Retirement Benefits Before Age 65 12.7 8504(6) – Pre-1990 Benefits 12.8 8504(7) – Limit Not Applicable 12.9 8504(8) – Cross-Plan Restrictions 12.10 8504(9) – Associated Defined Benefit Provisions 12.11 8504(10) – Excluded Benefits 12.12 8504(11) – [Idem]– Excluded Benefits 12.13 8504(12) – [Idem]– Excluded Benefits 12.14 8504(13)-(15) – Alternative CPI Indexing 12 8504 – Maximum Benefits 12.1 8504(1) – Lifetime Retirement Benefits Paragraph 8504(1)(a) of the Regulations has a maximum limit on LRBs which may be paid from a DB provision to a member in the year that the member starts receiving his pension. ... Cross references: Participating Employer – 147.1(1) Definition of Bridging Benefit – 8500(1) Definition of Predecessor Employer – 8500(1) Connected person – 8500(3) Pre-1991 Benefits – 8503(3)(e) Highest Average Compensation – 8504(2) Retirement Benefits Before Age 65 – 8504(5) Excluded Benefits – 8504(10) 12.1.1 8504(1)(a)(i) – Maximum for connected persons The maximum in subparagraph 8504(1)(a)(i) of the Regulations only applies to benefits for a calendar year if: the year is after 1990; the member was connected to the employer at any time in the year; and the employer participated in the plan in the year for the benefit of the member. ... Cross references: Definition of Compensation – 147.1(1) Definition of Predecessor Employer – 8500(1) Connected person – 8500(3) Special Rules – MEP – 8510(5) 12.1.2 8504(1)(a)(ii) – Maximum for non-connected years For years in which the member is not connected with a participating employer under the RPP, the maximum LRB payable to the member in the year of pension commencement is determined by the formula F x G. ...

YMPE amounts for the years 1990‑2008 are: 1990 – $28,900; 1991 – $30,500; 1992 – $32,200; 1993 – $33,400; 1994 – $34,400; 1995 – $34,900; 1996 – $35,400; 1997 – $35,800; 1998 – $36,900. 1999 – $37,400 2000 – $37,600 2001 – $38,300 2002 – $39,100 2003 – $39,900 2004 – $40,500 2005 – $41,100 2006 – $42,100 2007 – $43,700 2008 – $44,900 For years after 2008, you can get the YMPE from the Registered Plans Directorate by calling 1‑800‑267‑3100. 3. ... Example 9 Pension formula: 2% × average of final 3 years of earnings minus 1/35 × actual CPP benefits Maximum service: 35 years Member's earnings: $70,000 Member's service: less than 35 years * YMPE: $42,100 CPP offset: 25% × $42,100 × 1/35 = $300.71 Benefit earned: (2% × $70,000) – $300.71 = $1,099.29 Pension credit: (9 × $1,099.29) – $600 = $ 9,294 (rounded) *. ... Example 16 Pension formula: 1.5% of final average earnings up to YMPE plus 2% of final average earnings above YMPE Employer A: actual earnings: $13,000 for 3 months employment (3/12 of a year) annualized earnings: ($13,000 ÷3) × 12 = $52,000 benefit earned: (1.5% × $42,100) + [2% × ($52,000 – $42,100)] = $631.5 + $198 = $829.50 benefit earned apportioned for service: $829.50 × 3/12 = $207.38 pension credit: (9 × $207.38) – ($600 × 3/12) = $1,866.42 – $150 = $1,716 (rounded) Employer B: actual earnings: $45,000 for 9 months employment (9/12 of a year) annualized earnings: ($45,000 ÷ 9) × 12 = $60,000 benefit earned: (1.5% × $42,100) + [2% × ($60,000 – $42,100)] = $631.50 + $358 = $989.50 benefit earned apportioned for service: $989.50 × 9/12 = $742.13 pension credit: (9 × $742.13) – ($600 × 9/12) = $6,679.17 – $450 = $6,229 (rounded) You can ask for a waiver of these modified rules that require you to annualize earnings and prorate the $600 offset by writing to our Registered Plans Directorate. ...

Eligible purchases and expenses Eligible purchases or expenses Province in which the supply is made Amount paid multiplied by applicable GST/HST rate Tax paid Province and percentage of intended use Rent Ontario $5,000 × 13% $650 HST Ontario – 100% Computer Alberta $1,000 × 5% $50 GST Alberta – 100% Paper Ontario $60 × 13% $7.80 HST Ontario – 100% Software supplied electronically Ontario $500 × 13% $65 HST Ontario – 60% Alberta – 20% Nova Scotia – 20% Hotel Prince Edward Island $400 × 14% $56 HST Prince Edward Island – 100% Accounting services Nova Scotia $1,200 × 15% $180 HST Ontario – 50% Alberta – 10% Nova Scotia – 40% The charity was not eligible to claim any ITCs or any other rebate, refund, or remission of the GST/HST. ... Federal non-creditable HST charged Eligible purchases or expenses HST Rate Multiply HST paid by appropriate fraction Federal part of HST Subtract ITCs, other rebates, refunds, or remissions Federal non-creditable HST charged Rent 13% $650 × 5/13 $250 − $0 $250 Paper 13% $7.80 × 5/13 $3 − $0 $3 Software 13% $65 × 5/13 $25 − $0 $25 Hotel 14% $56 × 5/14 $20 − $0 $20 Accounting services 15% $180 × 5/15 $60 − $0 $60 The total federal non-creditable HST charged is $358 ($250 + $3 + $25 + $20 + $60), which is the total of all amounts entered in the last column. ... Extent of use in each province Eligible purchases or expenses Extent of use in Ontario Add extent of use in Nova Scotia Add extent of use in Alberta Add extent of use outside the provinces in which you are resident Total Rent 100% + 0% + 0% + 0% = 100% Paper 100% + 0% + 0% + 0% = 100% Software 60% + 20% + 20% + 0% = 100% Hotel 0% + 0% + 0% + 100% = 100% Accounting services 50% + 40% + 10% + 0% = 100% Step 8 – Calculate your PSB rebate of the provincial part of the HST Using the information in the tables in Steps 6 and 7, the following tables show how the charity calculated its PSB rebate of the provincial part of the HST using the calculation described in Step 8. ...

The following formula illustrates how the rebate factor of 1.112 can be used to determine the value of the consideration payable for a unit where the purchaser is not entitled to claim the Nova Scotia rebate: Consideration = Stated price net of rebate ÷ Rebate factor Example To determine the value of the consideration payable for a unit located in a participating province where the purchaser is not entitled to the Nova Scotia rebate, with a stated price net of rebate of $100,000, the rebate factor is applied as follows: Consideration = $100,000 ÷ 1.112 = $89,928.06 HST payable: Once the value of the consideration is determined, the amount of the HST payable and the GST/HST new housing rebate may be determined as follows: HST payable = Consideration × 13% = $89,928.06 × 13% = $11,690.65 GST/HST new housing rebate: GST/HST new housing rebate = HST payable × 5/13 ×36% = $11,690.65 × 5/13 × 36% = $1,618.71 Appendix 1: Tables for new housing rebate calculations 15. ... The following formula illustrates how the rebate factor of 1.097 can be used to determine the value of the consideration payable for a unit where the purchaser is entitled to claim the Nova Scotia rebate: Consideration = Stated price net of rebates ÷ Rebate factor Example To determine the value of the consideration payable for a unit situated in Nova Scotia with a stated price net of rebates of $100,000, the rebate factor is applied as follows: Consideration = $100,000 ÷ 1.097 = $91,157.70 HST payable: Once the value of the consideration is determined, the amount of the HST payable, the GST/HST new housing rebate and the Nova Scotia rebate may be determined as follows: HST payable = Consideration × 13% = $91,157.70 × 13% = $11,850.50 GST/HST new housing rebate: GST/HST new housing rebate = HST payable × 5/13 × 36% = $11,850.50 × 5/13 × 36% = $1,640.84 Nova Scotia rebate: Nova Scotia rebate = HST payable × 8/13 × 18.75% = $11,850.50 × 8/13 × 18.75% = $1,367.37 The total of both rebates is $3,008.21 ($1,640.84 + $1,367.37). ... Case 1 – Stated price net of rebates is $109,700 or less Calculation method Consideration = Stated price net of rebates ÷ 1.097 Footnote 3 HST payable = Consideration × 13% GST/HST new housing rebate = HST payable × 5/13 × 36% Nova Scotia rebate = HST payable × 8/13 × 18.75% to a maximum of $1,500 Table method Stated Price Net of Rebates Consideration HST Payable GST/HST New Housing Rebate Nova Scotia Rebate $50,000 $45,578.85 $5,925.25 $820.42 $683.68 $55,000 $50,136.74 $6,517.78 $902.46 $752.05 $60,000 $54,694.62 $7,110.30 $984.50 $820.42 $65,000 $59,252.51 $7,702.83 $1,066.55 $888.79 $70,000 $63,810.39 $8,295.35 $1,148.59 $957.16 $75,000 $68,368.28 $8,887.88 $1,230.63 $1,025.52 $80,000 $72,926.16 $9,480.40 $1,312.67 $1,093.89 $85,000 $77,484.05 $10,072.93 $1,394.71 $1,162.26 $90,000 $82,041.93 $10,665.45 $1,476.75 $1,230.63 $95,000 $86,599.82 $11,257.98 $1,558.80 $1,299.00 $100,000 $91,157.70 $11,850.50 $1,640.84 $1,367.37 $105,000 $95,715.59 $12,443.03 $1,722.88 $1,435.73 $109,700 $100,000.00 $13,000.00 $1,800.00 $1,500.00 Case 2 – Stated price net of rebates is greater than $109,700 but less than or equal to $387,700 Calculation method Consideration = (Stated price net of rebates + $1,500) ÷ 1.112 Footnote 4 HST payable = Consideration × 13% GST/HST new housing rebate = HST payable × 5/13 × 36% to a maximum of $6,300 Nova Scotia rebate = $1,500 Table method Stated Price Net of Rebates Consideration HST Payable GST/HST New Housing Rebate Nova Scotia Rebate $109,701 $100,000.89 $13,000.12 $1,800.02 $1,500 $110,000 $100,269.78 $13,035.07 $1,804.86 $1,500 $115,000 $104,766.18 $13,619.60 $1,885.79 $1,500 $120,000 $109,262.59 $14,204.14 $1,966.73 $1,500 $125,000 $113,758.99 $14,788.67 $2,047.66 $1,500 $130,000 $118,255.40 $15,373.20 $2,128.60 $1,500 $135,000 $122,751.80 $15,957.73 $2,209.53 $1,500 $140,000 $127,248.20 $16,542.27 $2,290.47 $1,500 $145,000 $131,744.60 $17,126.80 $2,371.40 $1,500 $150,000 $136,241.01 $17,711.33 $2,452.34 $1,500 $155,000 $140,737.41 $18,295.86 $2,533.27 $1,500 $160,000 $145,233.81 $18,880.40 $2,614.21 $1,500 $165,000 $149,730.22 $19,464.93 $2,695.14 $1,500 $170,000 $154,226.62 $20,049.46 $2,776.08 $1,500 $175,000 $158,723.02 $20,633.99 $2,857.01 $1,500 $180,000 $163,219.42 $21,218.53 $2,937.95 $1,500 $185,000 $167,715.83 $21,803.06 $3,018.88 $1,500 $190,000 $172,212.23 $22,387.59 $3,099.82 $1,500 $195,000 $176,708.63 $22,972.12 $3,180.76 $1,500 $200,000 $181,205.04 $23,556.65 $3,261.69 $1,500 $205,000 $185,701.44 $24,141.19 $3,342.63 $1,500 $210,000 $190,197.84 $24,725.72 $3,423.56 $1,500 $215,000 $194,694.24 $25,310.25 $3,504.50 $1,500 $220,000 $199,190.65 $25,894.78 $3,585.43 $1,500 $225,000 $203,687.05 $26,479.32 $3,666.37 $1,500 $230,000 $208,183.45 $27,063.85 $3,747.30 $1,500 $235,000 $212,679.86 $27,648.38 $3,828.24 $1,500 $240,000 $217,176.26 $28,232.91 $3,909.17 $1,500 $245,000 $221,672.66 $28,817.45 $3,990.11 $1,500 $250,000 $226,169.06 $29,401.98 $4,071.04 $1,500 $255,000 $230,665.47 $29,986.51 $4,151.98 $1,500 $260,000 $235,161.87 $30,571.04 $4,232.91 $1,500 $265,000 $239,658.27 $31,155.58 $4,313.85 $1,500 $270,000 $244,154.68 $31,740.11 $4,394.78 $1,500 $275,000 $248,651.08 $32,324.64 $4,475.72 $1,500 $280,000 $253,147.48 $32,909.17 $4,556.65 $1,500 $285,000 $257,643.88 $33,493.71 $4,637.59 $1,500 $290,000 $262,140.29 $34,078.24 $4,718.53 $1,500 $295,000 $266,636.69 $34,662.77 $4,799.46 $1,500 $300,000 $271,133.09 $35,247.30 $4,880.40 $1,500 $305,000 $275,629.50 $35,831.83 $4,961.33 $1,500 $310,000 $280,125.90 $36,416.37 $5,042.27 $1,500 $315,000 $284,622.30 $37,000.90 $5,123.20 $1,500 $320,000 $289,118.71 $37,585.43 $5,204.14 $1,500 $325,000 $293,615.11 $38,169.96 $5,285.07 $1,500 $330,000 $298,111.51 $38,754.50 $5,366.01 $1,500 $335,000 $302,607.91 $39,339.03 $5,446.94 $1,500 $340,000 $307,104.32 $39,923.56 $5,527.88 $1,500 $345,000 $311,600.72 $40,508.09 $5,608.81 $1,500 $350,000 $316,097.12 $41,092.63 $5,689.75 $1,500 $355,000 $320,593.53 $41,677.16 $5,770.68 $1,500 $360,000 $325,089.93 $42,261.69 $5,851.62 $1,500 $365,000 $329,586.33 $42,846.22 $5,932.55 $1,500 $370,000 $334,082.73 $43,430.76 $6,013.49 $1,500 $375,000 $338,579.14 $44,015.29 $6,094.42 $1,500 $380,000 $343,075.54 $44,599.82 $6,175.36 $1,500 $385,000 $347,571.94 $45,184.35 $6,256.29 $1,500 $387,700 $350,000.00 $45,500.00 $6,300.00 $1,500 Case 3 – Stated price net of rebates is greater than $387,700 but less than or equal to $507,000 Calculation method Consideration = (Stated price net of rebate + $ 29,850) ÷ 1.193 Footnote 5 HST payable = Consideration × 13% GST/HST new housing rebate = $6,300 × ($450,000 – Consideration) ÷ $100,000 Nova Scotia rebate = $1,500 Table method Stated Price Net of Rebates Consideration HST Payable GST/HST New Housing Rebate Nova Scotia rebate $390,000 $351,927.91 $45,750.63 $6,178.54 $1,500 $395,000 $356,119.03 $46,295.47 $5,914.50 $1,500 $400,000 $360,310.14 $46,840.32 $5,650.46 $1,500 $405,000 $364,501.26 $47,385.16 $5,386.42 $1,500 $410,000 $368,692.37 $47,930.01 $5,122.38 $1,500 $415,000 $372,883.49 $48,474.85 $4,858.34 $1,500 $420,000 $377,074.60 $49,019.70 $4,594.30 $1,500 $425,000 $381,265.72 $49,564.54 $4,330.26 $1,500 $430,000 $385,456.83 $50,109.39 $4,066.22 $1,500 $435,000 $389,647.95 $50,654.23 $3,802.18 $1,500 $440,000 $393,839.06 $51,199.08 $3,538.14 $1,500 $445,000 $398,030.18 $51,743.92 $3,274.10 $1,500 $450,000 $402,221.29 $52,288.77 $3,010.06 $1,500 $455,000 $406,412.41 $52,833.61 $2,746.02 $1,500 $460,000 $410,603.52 $53,378.46 $2,481.98 $1,500 $465,000 $414,794.64 $53,923.30 $2,217.94 $1,500 $470,000 $418,985.75 $54,468.15 $1,953.90 $1,500 $475,000 $423,176.87 $55,012.99 $1,689.86 $1,500 $480,000 $427,367.98 $55,557.84 $1,425.82 $1,500 $485,000 $431,559.09 $56,102.68 $1,161.78 $1,500 $490,000 $435,750.21 $56,647.53 $897.74 $1,500 $495,000 $439,941.32 $57,192.37 $633.70 $1,500 $500,000 $444,132.44 $57,737.22 $369.66 $1,500 $505,000 $448,323.55 $58,282.06 $105.62 $1,500 $507,000 $450,000.00 $58,500.00 $0 $1,500 Case 4 – Stated price net of rebate is greater than $507,000 Calculation method Consideration = (Stated price net of rebate + $1,500) ÷ 1.13 Footnote 6 HST payable = Consideration × 13% GST/HST new housing rebate = $0 Nova Scotia rebate = $1,500 Table method Stated Price Net of Rebate Consideration HST Payable GST/HST New Housing Rebate Nova Scotia Rebate $508,000 $450,884.95 $58,615.04 $0 $1,500 $510,000 $452,654.87 $58,845.13 $0 $1,500 $515,000 $457,079.65 $59,420.35 $0 $1,500 $520,000 $461,504.42 $59,995.58 $0 $1,500 $525,000 $465,929.20 $60,570.80 $0 $1,500 $550,000 $488,053.10 $63,446.90 $0 $1,500 $575,000 $510,176.99 $66,323.01 $0 $1,500 $600,000 $532,300.88 $69,199.11 $0 $1,500 $625,000 $554,424.78 $72,075.22 $0 $1,500 $650,000 $576,548.67 $74,951.33 $0 $1,500 $675,000 $598,672.57 $77,827.43 $0 $1,500 $700,000 $620,796.46 $80,703.54 $0 $1,500 $725,000 $642,920.35 $83,579.65 $0 $1,500 $750,000 $665,044.24 $86,455.75 $0 $1,500 $775,000 $687,168.14 $89,331.86 $0 $1,500 $800,000 $709,292.04 $92,207.96 $0 $1,500 $825,000 $731,415.93 $95,084.07 $0 $1,500 $850,000 $753,539.82 $97,960.18 $0 $1,500 $875,000 $775,663.72 $100,836.28 $0 $1,500 $900,000 $797,787.61 $103,712.39 $0 $1,500 $925,000 $819,911.50 $106,588.50 $0 $1,500 $950,000 $842,035.40 $109,464.60 $0 $1,500 $975,000 $864,159.29 $112,340.71 $0 $1,500 $1,000,000 $886,283.19 $115,216.81 $0 $1,500 $1,025,000 $908,407.08 $118,092.92 $0 $1,500 $1,050,000 $930,530.97 $120,969.03 $0 $1,500 $1,075,000 $952,654.87 $123,845.13 $0 $1,500 $1,100,000 $974,778.76 $126,721.23 $0 $1,500 $1,125,000 $996,902.65 $129,597.35 $0 $1,500 $1,150,000 $1,019,026.55 $132,473.45 $0 $1,500 $1,175,000 $1,041,150.44 $135,349.56 $0 $1,500 $1,200,000 $1,063,274.34 $138,225.66 $0 $1,500 $1,225,000 $1,085,398.20 $141,101.76 $0 $1,500 Footnotes Footnote 1 The formula to determine the value of the consideration for Case 1, where P is the stated price net of rebate and C is the value of the consideration payable for the unit, was derived as follows: P = C + HST payable – GST/HST new housing rebate C = P – HST payable + GST/HST new housing rebate C = P – (0.13 × C) + (0.36 × 0.05 × C) C = P – 0.13C + 0.018C C = P – 0.112C 1.112C = P C = P ÷ 1.112 Return to footnote 1 referrer Footnote 2 The formula to determine the value of the consideration for Case 2, where P is the stated price net of the rebate and C is the value of the consideration payable for a unit, was derived as follows: P = C + HST payable – GST/HST new housing rebate C = P – HST payable + GST/HST new housing rebate C = P – (0.13 × C) + {$6,300 × [($450,000 – C) ÷ $100,000]} C = P – 0.13C + {$6,300 × [4.5 – (C ÷ $100,000)]} C = P – 0.13C + $28,350 – 0.063C C = P – 0.193C + $28,350 1.193C = P + $28,350 C = (P + $28,350) ÷ 1.193 Return to footnote 2 referrer Footnote 3 The formula to determine the value of consideration for Case 1 is, where P is the stated price net of rebates and C is the value of consideration payable for a unit, was derived as follows: P = C + HST payable – GST/HST new housing rebate – Nova Scotia rebate C = P – HST payable + GST/HST new housing rebate + Nova Scotia rebate C = P – (0.13 × C) + (0.36 × 0.05 × C) + (0.1875 × 8/13 × 0.13 × C) C = P – 0.13C + 0.018C + 0.015C C = P- 0.097C 1.097C = P C = P ÷ 1.097 Return to footnote 3 referrer Footnote 4 The formula to determine the value of the consideration for Case 2, where P is the stated price net of rebates and C is the value of the consideration payable for a unit, was derived as follows: P = C + HST payable – GST/HST new housing rebate – Nova Scotia rebate C = P – HST payable + GST/HST new housing rebate + Nova Scotia rebate C = P – (0.13 × C) + [0.36 × (C × 0.05)] + $1,500 C = P – 0.13C + 0.018C + $1,500 C = P – 0.112C + $1,500 1.112C = P + $1,500 C = (P + $1,500) ÷ 1.112 Return to footnote 4 referrer Footnote 5 The formula to determine the value of the consideration for Case 3, where P is the stated price net of the rebates and C is the value of the consideration payable for a unit, was derived as follows: P = C + HST payable – GST/HST new housing rebate – Nova Scotia rebate C = P – HST payable + GST/HST new housing rebate + Nova Scotia rebate C = P – (0.13 × C) + {$6,300 × [($450,000 – C) ÷ $100,000]} + $1,500 C = P – 0.13C + {$6,300 × [4.5 – (C ÷ $100,000)]} + $1,500 C = P – 0.13C + $28,350 – 0.063C + $1,500 C = P – 0.193C + $29,850 1.193C = P + $29,850 C = (P + $ 29,850) ÷ 1.193 Return to footnote 5 referrer Footnote 6 The formula to determine the value of the consideration for Case 4, where P is the stated price net of the rebate and C is the value of the consideration payable for a unit, was derived as follows: P = C + HST payable – Nova Scotia rebate C = P – HST payable + Nova Scotia rebate C = P – (0.13 × C) + $1,500 C = P – 0.13C + $1,500 1.13C = P + $1,500 C = (P + $ 1,500) ÷ 1.13 Return to footnote 6 referrer Date modified: 2008-01-11 ...

Alberta: T2 = T4 + V1 − S − LCP If the result is negative, T2 = $0. Where: T4 = (V × A) − KP − K1P − K2P − K3P Where V and KP are based on the value of A in the October 2015 Alberta tax rates and income thresholds- Option 1 table. ... Alberta: T2 = T4 + V1 − S − LCP If the result is negative, T2 = $0. Where: T4 = (V × A) − KP − K1P − K2P − K3P Where V and KP are based on the value of A in the October 2015 Alberta tax rates and income thresholds- Option 2 table. October 2015 Alberta tax rates and income thresholds- Option 2 Annual taxable income (A) More than – Not more than ($) Rate (V) Constant ($) (KP) 0 – 125,000 0.1000 0 125,000 – 150,000 0.1050 625 150,000 – 200,000 0.1075 1,000 200,000 – 300,000 0.1100 1,500 300,000 – and over 0.1125 2,250 K1P = 0.10 × TCP K2P = [(0.10 × (P × C, maximum $2,479.95)) + (0.10 × (P × EI, maximum $930.60))]* V 1, S, and LCP = $0 Date modified: 2015-08-07 ...

Registered Plans Directorate technical manual On this page... 18 Section 8511 to 8514 18.1 8511(1) – Conditions Applicable to Amendments 18.2 8511(2) – Conditions Applicable to Amendments 18.3 8512(1) – Registration 18.4 8512(2) and (3) – Amendment 18.5 8513 – Designated Laws 18.6 8514 – Prohibited Investments 18.7 8514(2)(e) – Mortgages 18.8 8514(2.1) – Prohibited Investments – MEP 18 Section 8511 to 8514 18.1 8511(1) – Conditions Applicable to Amendments Subsection 147.1(4) of the Act provides that the CRA is not to accept an amendment to an RPP unless certain conditions are satisfied, including the requirement that the plan as amended complies with the prescribed conditions for registration and that the amendment complies with prescribed conditions. ... Cross references: Definition of bridging benefits – 8500(1) Bridging benefit – 8503(2)(b) Additional bridging benefits – 8503(2)(l) Increase in accrued benefits – 8503(3)(h) Increase in accrued benefits – Part-timers – 8503(3)(i) Bridging benefits – Cross-plan restriction – 8503(3)(k) Commutation of LRBs – 8503(7) Retirement Benefits Before Age 65 – 8504(5) Conditions applicable after 1991 to benefits under grandfathered plan – 8509(2)(a) Defined benefits under grandfathered plan exempt from conditions – 8509(4)(b) 18.2 8511(2) – Conditions applicable to amendments Where a plan is amended to provide for the return of DB contributions to a member, in accordance with subparagraph 8502(d)(iv) of the Regulations, the plan must pay out the contributions as soon as practicable after the amendment is made. ... Cross references: Normalized pensions – 8302(3)(m) Permissible benefits – 8502(c)(iii) Normalized pensions – 8517(5)(f) 18.6 8514 – Prohibited Investments Plans may be silent on investments. ...