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If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province Table of Contents Dues in respect of employment Payments by unions or associations Non-profit organizations established primarily for the benefit of organized labour Dues in respect of employment 1. ...

Note – HST Reference in this publication is made to supplies taxable at 5% (the rate of the GST) or 13% (the rate of the HST). ...

If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...

Return to first footnote 2 referrer Footnote 3 The variance between planned spending from 2014-15 to 2016-17 is mainly the result of the recovery of costs related to the parts of CPP & EI legislation that CRA administers. ...

Return to first footnote 1 referrer Footnote 2 The variance between planned spending from 2014-15 to 2016-17 is mainly the result of the recovery of costs related to the parts of CPP & EI legislation that CRA administers. ...

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? ...