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Current CRA website

HR – Human Resources Group – Annual rates of pay

HR Human Resources Group Annual rates of pay On this page Rates of pay tables for levels HR-01 to HR-07 HR Group pay notes Appendix A Implementation of retroactive and prospective changes to compensation One-Time Allowance Related to the Performance of Regular Duties and responsibilities Implementation Rates of pay for levels HR-01 to HR-07 HR-01 Annual rates of pay (in dollars) Effective Dates Salary range October 1, 2021 39,677 to 58,789 October 1, 2022 1.25% wage adjustment 40,173 to 59,524 October 1, 2022 3.5% 41,580 to 61,608 October 1, 2023 0.5% pay line adjustment 41,788 to 61,917 October 1, 2023 3% 43,042 to 63,775 October 1, 2024 0.25% wage adjustment 43,150 to 63,935 October 1, 2024 2% 44,013 to 65,214 October 1, 2025 2% 44,894 to 66,519 HR-02 Annual rates of pay (in dollars) Effective dates Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 October 1, 2021 56,748 59,229 61,858 64,619 67,531 70,595 73,133 October 1, 2022 1.25% wage adjustment 57,458 59,970 62,632 65,427 68,376 71,478 74,048 October 1, 2022 3.5% 59,470 62,069 64,825 67,717 70,770 73,980 76,640 October 1, 2023 0.5% pay line adjustment 59,768 62,380 65,150 68,056 71,124 74,350 77,024 October 1, 2023 3% 61,562 64,252 67,105 70,098 73,258 76,581 79,335 October 1, 2024 0.25% wage adjustment 61,716 64,413 67,273 70,274 73,442 76,773 79,534 October 1, 2024 2% 62,951 65,702 68,619 71,680 74,911 78,309 81,125 October 1, 2025 2% 64,211 67,017 69,992 73,114 76,410 79,876 82,748 HR-03 Annual rates of pay (in dollars) Effective dates Step 1 Step 2 Step 3 Step 4 Step 5 October 1, 2021 71,583 74,106 76,727 79,454 82,312 October 1, 2022 1.25% wage adjustment 72,478 75,033 77,687 80,448 83,341 October 1, 2022 3.5% 75,015 77,660 80,407 83,264 86,258 October 1, 2023 0.5% pay line adjustment 75,391 78,049 80,810 83,681 86,690 October 1, 2023 3% 77,653 80,391 83,235 86,192 89,291 October 1, 2024 0.25% wage adjustment 77,848 80,592 83,444 86,408 89,515 October 1, 2024 2% 79,405 82,204 85,113 88,137 91,306 October 1, 2025 2% 80,994 83,849 86,816 89,900 93,133 HR-04 Annual rates of pay (in dollars) Effective dates Step 1 Step 2 Step 3 Step 4 Step 5 October 1, 2021 80,270 83,138 86,122 89,223 92,439 October 1, 2022 1.25% wage adjustment 81,274 84,178 87,199 90,339 93,595 October 1, 2022 3.5% 84,119 87,125 90,251 93,501 96,871 October 1, 2023 0.5% pay line adjustment 84,540 87,561 90,703 93,969 97,356 October 1, 2023 3% 87,077 90,188 93,425 96,789 100,277 October 1, 2024 0.25% wage adjustment 87,295 90,414 93,659 97,031 100,528 October 1, 2024 2% 89,041 92,223 95,533 98,972 102,539 October 1, 2025 2% 90,822 94,068 97,444 100,952 104,590 HR-05 Annual rates of pay (in dollars) Effective dates Step 1 Step 2 Step 3 Step 4 Step 5 October 1, 2021 89,244 92,361 95,713 99,198 102,769 October 1, 2022 1.25% wage adjustment 90,360 93,516 96,910 100,438 104,054 October 1, 2022 3.5% 93,523 96,790 100,302 103,954 107,696 October 1, 2023 0.5% pay line adjustment 93,991 97,274 100,804 104,474 108,235 October 1, 2023 3% 96,811 100,193 103,829 107,609 111,483 October 1, 2024 0.25% wage adjustment 97,054 100,444 104,089 107,879 111,762 October 1, 2024 2% 98,996 102,453 106,171 110,037 113,998 October 1, 2025 2% 100,976 104,503 108,295 112,238 116,278 HR-06 Annual rates of pay (in dollars) Effective dates Step 1 Step 2 Step 3 Step 4 Step 5 October 1, 2021 99,931 103,585 107,384 111,345 115,349 October 1, 2022 1.25% wage adjustment 101,181 104,880 108,727 112,737 116,791 October 1, 2022 3.5% 104,723 108,551 112,533 116,683 120,879 October 1, 2023 0.5% pay line adjustment 105,247 109,094 113,096 117,267 121,484 October 1, 2023 3% 108,405 112,367 116,489 120,786 125,129 October 1, 2024 0.25% wage adjustment 108,677 112,648 116,781 121,088 125,442 October 1, 2024 2% 110,851 114,901 119,117 123,510 127,951 October 1, 2025 2% 113,069 117,200 121,500 125,981 130,511 HR-07 Annual rates of pay (in dollars) Effective dates Salary range October 1, 2021 105,970 to 127,947 October 1, 2022 1.25% wage adjustment 107,295 to 129,547 October 1, 2022 3.5% 111,051 to 134,082 October 1, 2023 0.5% pay line adjustment 111,607 to 134,753 October 1, 2023 3% 114,956 to 138,796 October 1, 2024 0.25% wage adjustment 115,244 to 139,143 October 1, 2024 2% 117,549 to 141,926 October 1, 2025 2% 119,900 to 144,765 Rates of pay will be adjusted within one hundred and eighty (180) days from the date of approval. ... Appendix A Implementation of retroactive and prospective changes to compensation One-Time Allowance Related to the Performance of Regular Duties and responsibilities The Employer will provide a one-time lump-sum payment of two thousand five hundred dollars ($2,500) to incumbents of positions within the HR Group on the date approval of the rates of pay. ...
Current CRA website

Chapter 9 - 8503(1) & 8503(2) – Defined Benefit Provisions

Chapter 9- 8503(1) & 8503(2) Defined Benefit Provisions On this page... 9.1 8503(1) Net Contribution Account 9.2 8503(2) Permissible Benefits 9.3 8503(2)(a) Lifetime retirement benefits 9.3.1 8503(2)(a)(i) Death benefits 9.3.2 8503(2)(a)(ii) Cost-of-living adjustments 9.3.3 8503(2)(a)(iii) Ad hoc increases 9.3.4 8503(2)(a)(iv) Additional lifetime retirement benefits 9.3.5 8503(2)(a)(v) Early retirement 9.3.6 8503(2)(a)(vi) Disability benefits 9.3.7 8503(2)(a)(vii) Optional forms Increased 9.3.8 8503(2)(a)(viii) Optional forms Decreased 9.3.9 8503(2)(a)(ix) Retirement benefits while remunerated 9.3.10 8503(2)(a)(x) Adjustments approved by the Minister 9.4 8503(2)(b) Bridging benefits 9.5 8503(2)(c) Guarantee period 9.6 8503(2)(d) Post-retirement survivor benefits 9.7 8503(2)(e) Pre-retirement survivor benefits 9.8 8503(2)(f) Pre-retirement survivor benefits Alternative rule 9.9 8503(2)(g) Pre-retirement survivor benefits Guarantee period 9.10 8503(2)(h) Lump sum payments on termination 9.11 8503(2)(i) Commuted value Pre-retirement death 9.12 8503(2)(j) Lump sum payment on death 9.13 8503(2)(k) Additional post-retirement death benefits 9.14 8503(2)(l) Additional bridging benefits 9.15 8503(2)(l.1) Survivor bridging benefits 9.16 8503(2)(m) Commutation of benefits 9.17 8503(2)(n) Commutation Beneficiary's benefits 9.18 8503(2.1) Rule for Commutation of Benefits 9.1 8503(1) Net Contribution Account Under the Regulations, the net contribution account is a concept, rather than an actual account, which exists in order to ensure that members retain their rights to their own contributions plus amounts transferred in from other plans or provisions, plus interest, to the extent that they have not been used to pay the benefits promised under the plan. ... Cross references: Pre-Retirement Survivor Benefits Guarantee Period 8503(2)(g) Lump Sum Payments on Termination 8503(2)(h) Lump Sum Payments on Death 8503(2)(j) Commutation of Benefits 8503(2)(n) Limits Dependent on CPI 8503(12) Transfer Lump Sum Benefits on Death 147.3(7) IC72-13R8, Employees' Pension Plans 9.8 8503(2)(f) Pre-retirement survivor benefits Alternative rule The basic difference between paragraphs 8503(2)(e) and 8503(2)(f) of the Regulations is that under paragraph 8503(2)(e) an annual amount is determined. ... Cross references: Transfer DB to MP, RRSP or RRIF 147.3(4) Definition of Money Purchase Provision 8500(1) Conditions for Registration 8501(1)(e) Determination of Amounts 8502(j) Rule for Commutation of Benefits 8503(2.1) Commutation of Lifetime Retirement Benefits 8503(7) Payment from Account 8506(1)(f) Commutation of Benefits 8506(1)(h) Benefits Under Plan Other Than Grandfathered Plans 8509(9) Prescribed Amount 8517 Newsletter No. 94-2, Technical Questions and Answers Newsletter No. 92-12, Commutation and Opting Out of a Pension Plan 9.17 8503(2)(n) Commutation Beneficiary's benefits Plans may provide that death benefits payable as periodic payments may be commuted. ...
Current CRA website

Offshore Compliance Advisory Committee – Agenda – December 14, 2018

Offshore Compliance Advisory Committee Agenda December 14, 2018 Friday, December 14, 2018 8:30 a.m. 4:30 p.m. ... Deeper dive into programs, operations and projects Sue Murray / Alexandra MacLean / Stephane Bonin 12:00 Lunch 12:45 6. Department of Justice presentation Lynn Lovett / Daniel Bourgeois 13:15 7. ...
Technical Interpretation - External

4 December 1991 External T.I. 9117325 F - SR & ED "Related to a Business" & ITC

The taxpayer can direct that the funds be used at the Centre for:         A.   ... Of particular concern was the requirement in subsection 37(1)(a) of the Act that;     "... the taxpayer is entitled to exploit the results of such scientific research and experimental development... ... A Payer will be entitled to deduct from its income a contribution made in the year to a University pursuant to clause 37(1)(a)(ii)(B) of the Act, provided that the following conditions are met:          a)  the Payer carries on business in Canada in the taxation year;          b)  the funds are to be used by the University for SR&ED carried on in Canada;          c)  the SR&ED activity carried on by the University is related to the business of the Payer in the year the expenditure is made;          d)  the Payer completes and files Form T661, "Claim for Scientific Research and Experimental Development Expenditures"; and          e)  the Payer is entitled to exploit the results of the SR&ED. ...
Current CRA website

T4088 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim – Guide to Form T661

Lines 151 to 157 Partnership information Refer to the " Partnerships " section of this guide. ... PPA = [A × 65%] [A × 5% × B/D] [A × 10% × C/D] Where: A = salary base B = number of 2013 calendar days in the tax year C = number of days after 2013 in the tax year D = number of days in the tax year Overall cap on PPA The objective of the overall cap is to ensure that the total qualified SR&ED expenditures and PPA and other deductions specifically allowed under the Income Tax Act are not greater than the total business expenditures made in the tax year. ... Example If out of five scientists and engineers engaged in SR&ED, one works solely on SR&ED projects and the remaining four devote only one-quarter of their working time to SR&ED, then line 632 = 1 + ¼ + ¼ + ¼ + ¼ = 2 full time equivalents (FTE)s. ...
Technical Interpretation - External

7 February 1994 External T.I. 9309865 F - 6363-1 Foreign Affiliates / Cross-shareholdings / Surplus

7 February 1994 External T.I. 9309865 F- 6363-1 Foreign Affiliates / Cross-shareholdings / Surplus Unedited CRA Tags ITR 5902(2), 93(1) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Paragraph 5902(2)(a) of the Regulations to the Act This is in reply to your letter wherein you requested clarification of the operation of section 5902 of the Regulations to the Income Tax Act (the "Act") in the following hypothetical circumstances: 1)     A corporation resident in Canada ("Canco") owns 95% of the common shares of a foreign affiliate ("FA1") which in turn owns 100% of the common shares of a second foreign affiliate ("FA2"). ... Both FA1 and FA2 have exempt surplus balances in respect of Canco. 2)     Canco disposes of its shares of FA1 to a third party and elects under subsection 93(1) of the Act to have a portion of the proceeds of disposition deemed to be a dividend received on those shares. ...
GST/HST Interpretation

25 May 2001 GST/HST Interpretation 35710 - Interprétation du mot « immeuble » au sens de la Loi sur la taxe d'accise

Notons que la définition d' " immeuble " comprend également les droits y afférents. Par conséquent, lorsqu'une personne détient un droit consenti sur un immeuble par bail, l' " immeuble " comprendra une partie ou la totalité de la construction louée située dans les limites d'une désignation cadastrale. ... XXXXX Codage national- I-11950-5; 11875-1 2001/06/28 RITS 25769 Web Site Design and Maintenance Services ...
GST/HST Interpretation

8 November 2012 GST/HST Interpretation 146651 - – […] [Municipal PSB Rebate claims]

TO [Addressee] FROM Philippe Nault Director, Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate Legislative Policy and Regulatory Affairs Branch SUBJECT: GST/HST Interpretation […] [Municipal PSB Rebate claims] This is further to the submission dated [mm/dd/yyyy], made to the Canada Revenue Agency (“CRA”) by […] ([…] [ACo]) on behalf of the […] ([…] [Municipality]). ... The [Municipality] is a registrant with a […] reporting period. Therefore its claim period is each […] reporting period. ... All references are to the ETA unless otherwise noted. 2. […]. ...
GST/HST Ruling

19 August 2011 GST/HST Ruling 137315 - Application of GST/HST to [...] [ABC's] [...] [Fruit] Juice

19 August 2011 GST/HST Ruling 137315- Application of GST/HST to [...] ... The Product is [...] [Fruit] juice. 2. The Product is sold in 500 ml [...] bottles and is non-carbonated. 3. ... The label states [...]. 5. On the website[...] it is stated that: a) [...] ...
Old website (cra-arc.gc.ca)

Appendix B – Data elements – TFSA return summary

Appendix B Data elements TFSA return summary When a monetary value is required you must report the amount in Canadian dollars and cents. ... Summary type code Original = O Amendment = A An amended return cannot contain an original slip. ... Filer name line 1 If an ampersand (&) is used in the name area, enter as "&amp. ...

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