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Corrections for transaction errors under an RESP On this page Overview Roles and responsibilities Correcting administrative errors Examples Excess contributions Contributions under a family plan Withdrawals Other situations Where to get help Overview The following information replaces Notice # 946 which was sent out through Employment and Social Development Canada’s Listserv service on May 25, 2022. ...

Understanding the eligibility of work is essential to filing a claim for Scientific Research & Experimental Development (SR&ED) tax incentives. ...

You can find more information in paragraph 16 of IT428 – Wage loss replacement plans. (1) The employer pays benefits directly to an employee from a WLRP If the employer pays benefits directly to an employee from a WLRP, the benefits are subject to CPP contributions and EI premiums if the employer funds any part of the plan. (2) A third party pays WLRP benefits to an employee WLRP benefits are subject to CPP contributions and EI premiums if the third party pays benefits to an employee on behalf of the employer, if the employer: (a) funds any part of the plan; and (b) exercises a degree of control over the plan; and (c) directly or indirectly determines the eligibility for benefits. ...

This company is a monthly HST filer/remitter – returns/payments are required to be filed at the end of the month following each reporting period This company obtained a mortgage of $175,000 from a bank on July 10, 2013. ...

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? ...

Generally, land of ½ hectare (1.24 acres), including the land upon which the housing unit stands and any portion of the adjoining land, will be considered part of the eligible dwelling. 6. ...

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. ...

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 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. ...