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Fitzpatrick, CPA, FCA, TEP Partner Fitzpatrick & Company Chartered Accountants Charlottetown, Prince Edward Island Gordon Gillis, B.A., LL.B. ...

Substantial renovation = new construction 23. If the building has been substantially renovated, the unit is treated for GST/HST purposes in the same manner as a newly constructed residential complex. ...

If you want to offer other optional provisions (for example: DTC elections), you can find more information in the Sample pro forma – Declaration of Trust. ...

As a result, a member who participates in two separate (not associated as determined by subsections 8504(8) & (9)) defined benefit provisions can receive a maximum pension benefit from each of the two provisions. ...

That is, does paragraph 8515(7)(c) of the Income Tax Regulations (Regulations) accommodate an assumption of 4 % post-retirement indexing for maximum funding valuation, whether or not the registered pension plan terms have any post-retirement indexing provisions? ...

Education savings rollover election- prescribed information The following information must be included in the education savings rollover election document: Rollover amount RDSP issuer name, specimen plan name, specimen plan number, and contract number RDSP / RESP beneficiary name, SIN RDSP holder name, SIN/BN RESP suscriber name, SIN RESP promoter name, specimen plan name, specimen plan number and contract number RESP promoter’s address Space for the RESP subscriber’s signature and date Space for the RESP promoter's (authorized person) signature and date Space for the RDSP holder’s signature and date Space for the RDSP issuer’s (authorized person) signature and date Withdrawal requirements from an SDSP Previously, the yearly minimum withdrawal requirement from an SDSP applied only to plans in a PGAP year. ...

., not subject to the requirements of subparagraphs 8503(4)(a)(i) or (ii) of the Regulations, the plan must restrict the total optional ancillary contributions that a member is allowed to make in a calendar year (including those for current service) to the amount, if any, by which a) the lesser of: 9% of the member's compensation for the year from employers participating in the plan; and $1,000 + 70% of the member's defined benefit pension credits for the year under the plan, exceeds b) the amount of current service contributions (other than optional ancillary contributions) that the member makes in the year under defined benefit provisions of the plan. 5. ...

For additional information on government funding refer to guide RC4081, GST/HST Information for Non-Profit Organizations, which includes form GST523-1, Non-profit organizations – Government Funding, and instructions on calculating the government funding percentage. ...

The label also describes the product as " wheat cracker snacks" and "oven baked with wheat like a cracker". ...

Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ...