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Current CRA website

Chapter 16 - 8509 – Transition Rules

Chapter 16- 8509 Transition Rules On this page... 16.1 8509(1) Prescribed Conditions Applicable Before 1992 to Grandfathered Plans 16.1.1 8509(1)(a) Primary Purpose 16.1.2 8509(1)(b) Permissible Benefits 16.1.3 8509(1)(c) Employer Contributions Under a Money Purchase Provision 16.1.4 8509(1)(d) Acceptable to the Minister 16.1.5 8509(1)(e) Additional Requirements 16.2 8509(2) Post-91 Conditions for Grandfathered Plan 16.2.1 8509(2)(a) Bridging Benefits 16.2.2 8509(2)(b) Benefits 16.2.3 8509(2)(c) Maximum Lifetime Retirement Benefits 16.3 8509(3) Additional Prescribed Conditions for Grandfathered Plan After 1991 16.4 8509(4) & (4.1) Defined Benefits Under Grandfathered Plan Exempt from Conditions 16.4.1 8509(4)(a) Exemptions Death Benefits 16.4.2 8509(4)(b) Exemptions Bridging Benefits 16.5 8509(4.1) Benefits under Grandfathered Plan Pre-1992 Disability 16.6 8509(5) Conditions Not Applicable to Grandfathered Plan 16.6.1 8509(5)(a) Not Applicable Before 1992 16.6.2 8509(5)(b) Permissible Distributions 16.6.3 8509(5)(c) Eligible Service & Benefit Accrual 16.7 8509(6) PA Limits for Grandfathered Plan for 1991 16.8 8509(7) Limit on Pre-Age 65 Benefits 16.9 8509(8) Benefit Accrual Rate Greater Than 2% 16.9.1 8509(8)(a) Benefit Accrual Rate 16.9.2 8509(8)(b) Increases in Accrued Benefits 16.10 8509(9) Benefits Under a Plan Other Than Grandfathered Plan 16.11 8509(10) –Money Purchase Benefits Exempt From Conditions 16.12 8509(10.1) Stipulation Not Required for Pre-1992 Plans 16.13 8509(11) Benefits Acceptable to Minister 16.14 8509(12) PA Limits 1996 to 2002 16.1 8509(1) Prescribed Conditions Applicable Before 1992 to Grandfathered Plans 16.1.1 8509(1)(a) Primary Purpose Paragraph 8509(1)(a) of the Regulations, applicable to grandfathered plans, modifies the prescribed conditions for registration of a pension plan under paragraph 8501(1)(a). ... Cross references: Definition of Existing Plan 8500(1) Definition of Grandfathered Plan 8500(1) Conditions for Registration 8501(1)(a) Permissible Benefits 8502(c) 16.1.2 8509(1)(b) Permissible Benefits Another prescribed condition for registration for grandfathered plans is set out in paragraph 8509(1)(b) of the Regulations. ... Cross references: Definition of Bridging Benefits 8500(1) Bridging Benefits 8503(2)(b) Additional Bridging Benefits 8503(2)(l) Bridging Benefits Cross-Plan Restrictions 8503(3)(k) Commutation of Lifetime Retirement Benefits 8503(7) Bridging Benefits and Election 8503(7.1) Limits Dependent on CPI 8503(12) Retirement Benefits Before Age 65 8504(5) DB Benefits Under Grandfathered Plan Exempt From Conditions 8509(4)(b) Conditions Applicable to Amendments 8511(1)(b) 16.2.2 8509(2)(b) Benefits Paragraph 8509(2)(b) of the Regulations provides that certain conditions relating to lifetime retirement benefits apply to grandfathered plans for periods after 1991. ...
GST/HST Ruling

6 June 2018 GST/HST Ruling 187190 - – […][Conference to be held in 2018]

Section […] other sponsors may be listed in [the Conference] literature, but less prominently than […] [“the Organization”], and not in association with […] [the “title” of the Conference]. ... The following areas will be represented in the scientific program of [the Conference]: […] Registration fees (in US$) will range, depending on when an individual registers for [the Conference], from $[…] to $[…] for members of [the Organization] and its affiliated societies, or $[…] to $[…] for non-members. ... Further, only [#] of [the Organization’s] [#] total members are residents of Canada. ...
Archived CRA website

ARCHIVED — T626 Overseas Employment Tax Credit

ARCHIVED T626 Overseas Employment Tax Credit Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2015 Fillable PDF (t626-fill-15e.pdf) 2014 Fillable PDF (t626-fill-14e.pdf) 2013 Fillable PDF (t626-fill-13e.pdf) 2012 Fillable PDF (t626-fill-12e.pdf) Print and fill out by hand This form is no longer current. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2015 Standard print PDF (t626-15e.pdf) 2014 Standard print PDF (t626-14e.pdf) 2013 Standard print PDF (t626-13e.pdf) 2012 Standard print PDF (t626-12e.pdf) 2011 Standard print PDF (t626-11e.pdf) 2010 Standard print PDF (t626-10e.pdf) 2009 Standard print PDF (t626-09e.pdf) 2008 Standard print PDF (t626-08e.pdf) 2007 Standard print PDF (t626-07e.pdf) 2006 Standard print PDF (t626-06e.pdf) 2005 Standard print PDF (t626-05e.pdf) 2003 Standard print PDF (t626-03e.pdf) 2002 Standard print PDF (t626-02e.pdf) 2001 Standard print PDF (t626-01e.pdf) 2000 Standard print PDF (t626-00e.pdf) 1998 Standard print PDF (t626-98e.pdf) 1997 Standard print PDF (t626-97e.pdf) 1996 Standard print PDF (t626-96e.pdf) 1995 Standard print PDF (t626-95e.pdf) 1994 Standard print PDF (t626-94e.pdf) 1992 Standard print PDF (t626-92e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Current CRA website

Part XIX Information Return – International Exchange of Information on Financial Accounts

The possible values are: OECD202 = individual OECD203 = alias OECD204 = nick name OECD205 = also known as OECD207 = legal OECD208 = at birth <FirstName></FirstName>- Required, 30 characters- Enter the first name of the individual. ... The possible values are: OECD202 = individual OECD203 = alias OECD204 = nick name OECD205 = also known as OECD207 = legal OECD208 = at birth <FirstName></FirstName>- Required, 30 characters- Enter the first name of the controlling person. ... The possible values are: OECD206 = does business as OECD207 = legal <NameLine1Text></NameLine1Text> Reporting Financial Institution Name- Line 1- Required, 35 characters- Enter the name of the reporting financial institution. ...
Conference

5 October 2012 Roundtable, 2012-0453201C6 F - Règles d'attribution- séparation & décès

Le seuil de 90 jours qui est cité dans la définition de « conjoint de fait » au paragraphe 248(1) L.I.R., s'applique-t-il au paragraphe 74.5(3) L.I.R.? ... S'il est établi dans la situation donnée que les contribuables vivaient séparés l'un de l'autre en raison de l'échec de l'union de fait, qui, de l'auteur du transfert Cédant ») ou du bénéficiaire du transfert Cessionnaire »), devra s'imposer sur: a. les revenus de location du 1er juin 2012 au 14 août 2012? ...
GST/HST Ruling

29 July 2011 GST/HST Ruling 95868 - [...] loyalty program [for credit card holders]

(" [...] [Organization A]"). We understand that [...]. In [...] ... A [...] Agreement dated [mm/dd/yyyy], in which [...] ("[...] [Finance Co]") agrees with [...] ... Except as otherwise provided in Schedules [...] and [...], payment of [...]. 9. ...
Technical Interpretation - External

30 October 2003 External T.I. 2003-0037465 F - Subsections 40(3.3) & 40(3.4)

Hypothèses communes aux trois situations données Un contribuable visé à l'alinéa 40(3.3)a) (le " Contribuable ") détiendrait un portefeuille d'actions émises par différentes sociétés publiques. ... Au 1er janvier 2001, le Contribuable détiendrait notamment 100 actions ordinaires de la société " Publico ", et ce depuis au moins trois mois. ... Perte réputée nulle = (le moindre de S, P et B) / S x L où S = le nombre d'actions disposées à ce moment 100 P = le nombre d'actions acquises durant la période décrite à l'alinéa 40(3.3)b) 50 B = le nombre d'actions restantes à la fin de cette période 50 L = la perte résultant de la disposition déterminée par ailleurs Et donc: Perte réputée nulle = 50 / 100 x L La moitié de la perte subie par le Contribuable considérée par l'ADRC comme étant réputée nulle aux termes de l'alinéa 40(3.4)a) serait réputée être sa perte résultant d'une disposition du bien effectuée immédiatement avant le premier en date des moments décrits aux alinéas 40(3.4)b)(i) à (v) qui serait postérieur à la disposition des 100 actions ordinaires de Publico. ...
Current CRA website

Box 15 – Type code of securities

Box 15 Type code of securities Indicate the type of security by entering one of the following codes: BON Bonds BO1 A bulk transaction in bonds for which the quantity cannot be determined DOB Debt obligations in bearer form DO1 A bulk transaction in debt obligations in bearer form for which the quantity cannot be determined ELN Equity linked notes FUT Futures MET Precious metals MFT Units in a mutual fund trust or investment fund trust MSC Miscellaneous OPC Option contracts PTI Publicly traded interest in a trust or partnership RTS Rights SHS Shares UNT Units (for example, a unit consisting of a bond and a warrant) WTS Warrants These codes are the same as field 35A in the International Standard ISO 15022. ...
Technical Interpretation - External

24 November 1993 External T.I. 9331475 - Surplus Pot Shares — Disposition

24 November 1993 External T.I. 9331475- Surplus Pot Shares Disposition Unedited CRA Tags 54 disposition     933147 XXXXXXXXXX M.P. Sarazin   (613) 957-2118 Attention: XXXXXXXXXX November 24, 1993 Dear Sirs: Re: Clause 54(c)(ii)(A) of the Income Tax Act (Canada)(the "Act") This is in reply to your letter dated October 26, 1993 wherein you requested our comments as to whether or not the elimination of a share's right to an automatic allocation of corporate profits would result in a disposition of such share under clause 54(c)(ii)(A) of the Act in the following situation. ...
Current CRA website

Chapter 1 - 147.1(1), 248(1), 8300(1), 8500 – Definitions

Chapter 1- 147.1(1), 248(1), 8300(1), 8500 Definitions On this page... 1 147.1(1), 248(1), 8300(1), 8500 Definitions 1.1 Actuary 147.1(1) (Actuaire) 1.2 Active Member 8500(1), 8500(7) (Participant actif) 1.3 Additional Voluntary Contribution 248(1) (Cotisation facultative) 1.4 Administrator 147.1(1) (Administrateur) 1.5 Average Consumer Price Index 8500(1) (Moyenne de l’indice des prix à la consommation) 1.6 Average Wage 147.1(1) (Salaire moyen) 1.7 Beneficiary 8500(1) (Bénéficiaire) 1.8 Benefit Provision 8500(1) (Disposition d’un régime) 1.9 Bridging Benefit 8500(1) (Prestation de raccordement) 1.10 Certifiable Past Service Event 8300(1) (Fait à attester) 1.11 Common-Law Partner 248(1) (Conjoint de fait) 1.12 Compensation 147.1(1) (Rétribution) 1.13 Complete Period of Reduced Services 8300(1) (Période complète de services réduits) 1.14 Connected Person 8500(3) (Personne rattachée) 1.15 Consumer Price Index 8500(1) (Indice des prix à la consommation) 1.16 Deemed Contribution- 8500(7) (cotisation réputée) 1.17 Defined Benefit Limit 8500(1) (Plafond des prestations déterminées) 1.18 Defined Benefit Provision 147.1(1) (Disposition à prestations déterminées) 1.19 Dependant 8500(1) (Personne à charge) 1.20 Designated Plan 8515 (régime désigné) 1.21 Disabled 8500(1) (Invalide) 1.22 Eligible Period of Reduced Pay 8500(1) (Période admissible de salaire réduit) 1.23 Eligible Period of Temporary Absence 8500(1) (Période admissible d’absence temporaire) 1.24 Eligible Survivor Benefit Period 8500(1) (Période admissible de prestations au survivant) 1.25 Grandfathered Plan 8500(1) (Régime exclu) 1.26 Individual Pension Plan 8300(1) (régime de retraite individuel) 1.27 IPP Minimum Amount 8500(1) (Minimum RRI) 1.28 Lifetime Retirement Benefits 8500(1) (Prestation viagère) 1.29 Member 147.1(1), 8300(1) (Participant) 1.30 Money Purchase Limit 147.1(1) (Plafond des cotisations déterminées) 1.31 Money Purchase Provision 147.1(1) (disposition à cotisations déterminées) 1.32 Multi-Employer Plan 147.1(1), 8500(1) (Régime interentreprises) 1.33 Participating Employer 147.1(1) (Employeur participant) 1.34 Past Service Event 147.1(1), 8300(1), 8300(2) (Fait lié aux services passés) 1.35 Pensionable Service 8500(1) (Services validables) 1.36 Period of Disability 8500(1) (Période d’invalidité) 1.37 Predecessor Employer 8500(1) (employeur remplacé) 1.38 Pre-Reform Service & Post-Reform Service (Services avant et après la réforme) 1.39 Public Safety Occupation 8500(1) (Profession liée à la sécurité publique) 1.40 Retirement Benefits 8500(1) (Prestation de retraite) 1.41 Single Amount 147.1(1) (Montant unique) 1.42 Specified Multi-Employer Plan 147.1(1) (Régime interentreprises déterminé) 1.43 Spouse 8500(5), 252(3) (Époux) 1.44 Surplus 8500(1) & (1.1) (Surplus) 1.45 Totally and Permanently Disabled 8500(1) (Invalidité totale et permanente) 1.46 Wage Measure 147.1(1) (Mesure des gains) 1.47 Year's Maximum Pensionable Earnings 8500(1) (Maximum des gains annuels ouvrant droit à pension) 1 147.1(1), 248(1), 8300(1), 8500 Definitions Any reference in this manual to the Act is in reference to the Income Tax Act and any reference to the Regulations is in reference to the Income Tax Regulations. ... Cross references: Pension Adjustment Limits 147.1(8) Pension Adjustment Limits Multi-Employer Plans 147.1(9) Member Contributions 8503(4)(a) Lifetime Retirement Benefits 8504(1) Highest Average Compensation 8504(2) Alternate Compensation Rules 8504(3) Part-time Employees 8504(4) Additional Lifetime Retirement Benefits 8505(3)(d) Prescribed Compensation 8507 1.13 Complete Period of Reduced Services 8300(1) (Période complète de services réduits) A complete period of reduced services of a member is a period of reduced services that is not part of a longer period of reduced services. ... Cross references: Transfers 147.3 Lifetime Retirement Benefits 8503(2)(a) Lump Sum Payments on Termination 8503(2)(h) Commuted Value Pre-Retirement Death 8503(2)(i) Lump Sum Payments on Death 8503(2)(j) Commutation of Benefits 8503(2)(m) Commutations Beneficiary’s Benefits 8503(2)(n) Offset Benefits 8503(3)(j) Undue Deferral of Payment 8503(4)(d) Commutation of Lifetime Retirement Benefits 8503(7) 1.42 Specified Multi-Employer Plan 147.1(1) (Régime interentreprises déterminé) A specified multi-employer plan (SMEP) has the meaning assigned by regulation. ...

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