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Registered Plans Directorate technical manual 6 8303, 8308 & 8409 – Pension Adjustments & Annual Information Returns 6.1 8303(6) – Qualifying Transfers 6.2 8303(7) – Deemed Payment 6.3 8303(10) – Benefits in Respect of Foreign Service 6.4 8308(7) – Loaned Employees 6.5 8409(1) and (2) – Annual Information Returns 6 8303, 8308 & 8409 – Pension Adjustments & Annual Information Returns 6.1 8303(6) – Qualifying Transfers Subsection 8303(6) of the Regulations defines for the purposes of the description of C in the formula in subsection 8303(3) (basic PSPA calculation), the description of D in the formula in subsection 8304(5) (modified PSPA calculation) and the description of B in the formula in subsection 8304(10) (IPP PSPA calculation), the amount of an individual’s qualifying transfer made in connection with a past service event. ... Cross reference: Deemed Registration – 147.1(3) 6.3 8303(10) – Benefits in Respect of Foreign Service Subsection 8303(10) of the Regulations allows the CRA to exclude past service benefits provided for a period of foreign service from PSPAs. ... Cross references: Participating Employer – 147.1(1) Pension adjustment limits – 147.1(8), 147.1(9) Eligible Service – 8503(3)(a) Maximum Benefits – 8504(1) Additional Compensation Fraction – 8507(5) 6.5 8409(1) and (2) – Annual Information Returns The plan administrator will have to file either: a joint annual information return by the date prescribed under the pension benefits legislation of a participating provincial pension supervisory authority; or for a non-participating pension supervisory authority a Form T244, Registered Pension Plan Annual Information Return, within 180 days of the plan's year-end. ...

Registered Plans Directorate technical manual On this page... 13 8505 – Additional Benefits on Downsizing 13.1 8505(1) – Downsizing Program 13.2 8505(2) – Applicability of Downsizing Rules 13.2.1 8505(2)(a) – Acceptable Downsizing Program 13.2.2 8505(2)(b) – Qualifying Individual 13.2.3 8505(2)(c) – Specified Day (duration of program) 13.3 8505(2.1) – Qualifying Individual – Exclusion 13.4 8505(3) – Additional Lifetime Retirement Benefits 13.5 8505(3.1) – Re-employed Members 13.6 8505(4) – Early Retirement Reduction 13.7 8505(5) – Exception for Future Benefits 13.8 8505(6) – Alternative CPI Indexing 13.9 8505(7) – Exclusion from Maximum Pension Rules 13.10 8505(8) – Exemption from Past Service Contribution Rule 13 8505 – Additional Benefits on Downsizing 13.1 8505(1) – Downsizing Program The Regulations allow special benefits to be provided to a member of an RPP who is terminating employment under an early retirement program that has been approved by the Minister. ... Cross References: Acceptable Downsizing Program – 8505(2)(a) Connected Persons – 8500(3) Qualifying Individual – Exclusion – 8505(2.1) 13.2.3 8505(2)(c) –Specified Day (duration of program) A specified day in respect of an approved downsizing program is the day designated by the Minister by which the retirement benefits must start to be paid under subparagraph 8505(3)(c)(ii) of the Regulations. ... Cross References: Benefit Accruals After Pension Commencement – 8503(3)(b) Re-employed Member – 8503(9) & (10) Qualified Individuals – Exclusion – 8505(2.1) Early Retirement Reduction – 8505(4) 13.8 8505(6) – Alternative CPI Indexing Subsection 8505(6) of the Regulations allows for an alternative measure of inflation. ...

Name of employee Cost of equivalent coverage for yourself (X) % of the employee's premium you pay (Y) Jack $1,500 20% Jill $1,800 50% Sue $1,400 40% You have to do X × Y = Z calculation three times: For Jack: $1,500 × 20% = $300 For Jill: $1,800 × 50% = $900 For Sue: $1,400 × 40% = $560 Your limit is $300, the least of the amounts calculated for the three employees. ... He does this as follows: GST at 5% of $30,000 = $1,500 PST at 8% of $30,000 = $2,400 Karim's capital cost for Vehicle 1 is $33,900 ($30,000 + $1,500 + $2,400). ... N Net income (loss) (Your) – Line 9946 Net income (loss) before adjustments – Line 9369 O Office expenses – Line 8810 Opening inventory – Line 8300 and Closing inventory – Line 8500 Other amounts deductible from your share of net partnership income (loss) – Line 9943 Other expenses – Line 9270 Other income – Line 8230 P Prepaid expenses Private health services plan (PHSP) Property taxes – Line 9180 Purchases during the year (net returns, allowances, and discounts) – Line 8320 R Rent – Line 8910 Reserves deducted last year – Line 8290 S Salaries, wages, and benefits – Line 9060 Subcontracts – Line 8360 Supplies – Line 8811 T Telephone and utilities – Line 9220 Travel – Line 9200 W Work-in-progress (WIP) Date modified: 2017-01-04 ...

.- TIPS (Tax Information Phone Service) Phone: 1-800-267-6999 (Canada and United States) | Services offered by TIPS This automated phone service provides information to individuals and businesses.- Telerefund Phone: 1-800-959-1956 | My Account This automated phone service provides information about your income tax refund.- Individual tax enquiries Phone: 1-800-959-8281 (Canada and United States) | Hours of service and service standard | Calls from outside Canada and the United States | Services offered by the individual tax enquiries line | My Account Call this number for tax information for individuals, trusts, international tax and non-residents, including personal income tax returns, instalments, and RRSPs or to get our forms and publications. ... Payment arrangements- Income tax Phone: 1-888-863-8657 | Hours of service | My Account Call this number to discuss income tax payment arrangements with an agent.- Child and family benefits overpayments Phone: 1-888-863-8662 | Hours of service Call this number to discuss child and family benefits overpayments and make payment arrangements with an agent.- Business and self-employed Phone: 1-877-477-5068 for GST/HST debts | Hours of service Phone: 1-877-548-6016 for payroll tax debts | Hours of service Phone: 1-866-291-6346 for corporate income tax debts | Hours of service Call the applicable number to discuss your business debt and make payment arrangements with an agent.- Other payment arrangements Phone: 1-866-864-5823 | Hours of service Call this number to discuss payment arrangements for debts owing to Employment and Social Development Canada, such as; defaulted Canada student loans, employment insurance overpayments, employment programs overpayments and Canada Pension Plan overpayments. ... Phone: 1-800-665-0354 (Canada and United States) | Hours of service Date modified: 2017-04-27 ...

Other Information: User Fees Act – Access to Information Processing Fee A. ... Policy on Service Standards for External Fees – Access to Information Processing Fee A. ... Program Activity: Taxpayer and Business Assistance (in thousands of dollars) 2009-2010 Actual Spending 2010-2011 Actual Spending 2011-2012 Planned Spending 2011-2012 Total Authorities 2011-2012 Actual Spending 2011-2012 Variance(s) Planned/Actual Total Grants – – – – – – Total Contributions – – – – – – Total Other Transfer Payments Footnote 1 205,545 220,735 140,000 213,871 213,871 (73,871) Total 205,545 220,735 140,000 213,871 213,871 (73,871) Comment(s) on variance(s): N/A Significant Evaluation Findings and URL(s) to Last Evaluation(s): N/A Footnote 1: Other Transfer Payments are transfer payments based on legislation or an arrangement that normally includes a formula or schedule as one element used to determine the expenditure amount. ...

Sources of Respendable Non-Tax Revenue and Non-Respendable Non-Tax Revenue Previous page Next page By virtue of its mandate, the Canada Revenue Agency (CRA) is responsible for collecting tax revenue as described earlier in the Audited Financial Statements – Administered Activities. ... User Fees Act – Advance Income Tax Ruling Fee A. User Fee: Advance Income Tax Ruling Fee Fee Type: Regulatory (R) Fee Setting Authority: Financial Administration Act – 19(b) Date Last Modified: 2000-2001 Performance Standards: The key service standard target is to issue advance income tax rulings to taxpayers within an average of 60 calendar days of receipt of all essential information. ... Program Activity: Taxpayer and Business Assistance (in thousands of dollars) 2009-2010 Actual Spending 2010-2011 Actual Spending 2011-2012 Planned Spending 2011-2012 Total Authorities 2011-2012 Actual Spending 2011-2012 Variance(s) Planned/Actual Total Grants – – – – – – Total Contributions – – – – – – Total Other Transfer Payments Footnote 1 205,545 220,735 140,000 213,871 213,871 (73,871) Total 205,545 220,735 140,000 213,871 213,871 (73,871) Comment(s) on variance(s):N/A Significant Evaluation Findings and URL(s) to Last Evaluation(s):N/A Footnote 1: Other Transfer Payments are transfer payments based on legislation or an arrangement that normally includes a formula or schedule as one element used to determine the expenditure amount. ...

TFSA holder date of birth – year – month – day Enter all numeric characters (for example 1991-09-28). TFSA holder date of death – year – month – day Enter all numeric characters (for example 2016-09-28). ... TFSA close date – year – month – day Enter all numeric characters (for example 2016-09-28). ...

TFSA holder date of birth – year – month – day Enter all numeric characters (for example 1991-09-28). TFSA holder date of death – year – month – day Enter all numeric characters (for example 2015-09-28). ... TFSA close date – year – month – day Enter all numeric characters (for example 2015-09-28). ...

For more information, see Line 9941 – Optional inventory adjustment – current year and Line 9942 – Mandatory inventory adjustment – current year. ... Eligible leasing costs for passenger vehicles Total lease charges incurred in your 2016 fiscal period for the vehicle $ 1 Total lease payments deducted before your 2016 fiscal period for the vehicle $ 2 Total number of days the vehicle was leased in 2016 and before 2016 3 Manufacturer's list price $ 4 The amount on line 4 or ($35,294 + GST Footnote 4 and PST Footnote 4, or $35,294 + HST Footnote 4),_____× 85% (whichever is more) = $ 5 [[($800 + GST Footnote 4 and PST Footnote 4, or $800 + HST Footnote 4) × line 3] ÷ 30]_____ − line 2:_____ = $ 6 [($30,000 + GST Footnote 4 and PST Footnote 4, or $30,000 + HST Footnote 4) × line 1] ÷ line 5 $ 7 Eligible leasing cost: Line 6 or line 7, whichever is less $ Repayments and imputed interest When you lease a passenger vehicle, you may have a repayment owing to you, or you may have imputed interest. ... She does this as follows: GST at 5% of $30,000 = $1,500 PST at 8% of $30,000 = $2,400 Therefore, Vivienne's capital cost is $33,900 ($30,000 + $1,500 + $2,400). ...

The SAM formula in subsection 225.2(2) is [(A – B) × C × (D/E)] – F + G. ... Calculation of element A – selected province [(A1 + A2)/A3] + [A4 × ((A1 + A2)/A5)] + [(1 – A4) – (A5/A3)] The elements used to calculate element A are described below. ... Calculation of element A – selected province (A1/A2) + [A3 × (A1/A4)] + [(1 – A3) – (A4/A2)] The elements used to calculate element A are described below. ...