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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. ...

ARCHIVED — T2124 Statement of Business Activities Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2007 – Standard print PDF (t2124-07e.pdf) 2006 – Standard print PDF (t2124-06e.pdf) 2005 – Standard print PDF (t2124-05e.pdf) 2004 – Standard print PDF (t2124-04e.pdf) 2003 – Standard print PDF (t2124-03e.pdf) 2002 – Standard print PDF (t2124-02e.pdf) 2001 – Standard print PDF (t2124-01e.pdf) 2000 – Standard print PDF (t2124-00e.pdf) 1999 – Standard print PDF (t2124-99e.pdf) 1998 – Standard print PDF (t2124-98e.pdf) 1997 – Standard print PDF (t2124-97e.pdf) 1996 – Standard print PDF (t2124-96e.pdf) 1995 – Standard print PDF (t2124-95e.pdf) 1994 – Standard print PDF (t2124-94e.pdf) 1993 – Standard print PDF (t2124-93e.pdf) 1991 – Standard print PDF (t2124-91e.pdf) 1990 – Standard print PDF (t2124-90e.pdf) 1989 – Standard print PDF (t2124-89e.pdf) 1988 – Standard print PDF (t2124-88e.pdf) 1986 – Standard print PDF (t2124-86e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

ARCHIVED — TL11B Tuition and Enrolment Certificate- Flying School or Club 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: 2018 – Fillable PDF (tl11b-fill-18e.pdf) 2017 – Fillable PDF (tl11b-fill-17e.pdf) 2015 – Fillable PDF (tl11b-fill-15e.pdf) 2014 – Fillable PDF (tl11b-fill-14e.pdf) 2013 – Fillable PDF (tl11b-fill-13e.pdf) 2011 – Fillable PDF (tl11b-fill-11e.pdf) 2010 – Fillable PDF (tl11b-fill-10e.pdf) 2009 – Fillable PDF (tl11b-fill-09e.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: 2018 – Standard print PDF (tl11b-18e.pdf) 2017 – Standard print PDF (tl11b-17e.pdf) 2015 – Standard print PDF (tl11b-15e.pdf) 2014 – Standard print PDF (tl11b-14e.pdf) 2013 – Standard print PDF (tl11b-13e.pdf) 2011 – Standard print PDF (tl11b-11e.pdf) 2010 – Standard print PDF (tl11b-10e.pdf) 2009 – Standard print PDF (tl11b-09e.pdf) 2008 – Standard print PDF (tl11b-08e.pdf) 2007 – Standard print PDF (tl11b-07e.pdf) 2006 – Standard print PDF (tl11b-06e.pdf) 2004 – Standard print PDF (tl11b-04e.pdf) 2003 – Standard print PDF (tl11b-03b.pdf) 2002 – Standard print PDF (tl11b-02e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

Chapter 8- 8502 – Conditions Applicable to all Pension Plans On this page... 8.1 8502(a) – Primary Purpose 8.2 8502(b) – Permissible Contributions 8.3 8502(c) – Permissible Benefits 8.4 8502(d) – Permissible Distributions 8.5 8502(e) – Payment of Pension 8.6 8502(f) – Assignment of Rights 8.7 8502(g) – Funding Media 8.8 8502(h) – Investments 8.9 8502(i) – Borrowing 8.10 8502(j) – Determination of Amounts 8.11 8502(k) – Transfer of Property Between Provisions 8.12 8502(l) – Appropriate Pension Adjustments 8.13 8502(m) – Participants in GSRAs 8.1 8502(a) – Primary Purpose The main purpose of a pension plan is to provide periodic payments to members after retirement and until death in respect of their service as employees. ... Cross references: Reasonable error – 147.1(19) Transfer – Pre-1991 Contributions – 147.3(6) Net Contribution Accounts – 8503(l) Return of Contributions – 8503(4)(c) IPP – Minimum Withdrawal – 8503(26) Payment or Reallocation of Forfeited Amounts – 8506(2)(f) Extension of Reallocation of Forfeitures – 8506(3)(b) Special Rules – Member-Funded Pension Plans – 8510(9) Conditions Applicable to Amendments – Return of Contributions – 8511(2) 8.5 8502(e) – Payment of Pension A plan has to provide that the member's LRBs will commence no later than the end of the year in which the member turns 71 years of age. ... Cross references: Pre-Retirement Survivor Benefits – Alternate Rule – 8503(2)(f) Pre-Retirement Survivor Benefits – MP – 8506(1)(e) Variable Benefits – 8506(1)(e.1) Variable payment life annuity – 8506(1)(e.2) VPLA fund – 8506(13) 8.6 8502(f) – Assignment of Rights The plan must stipulate that no right of a person under the plan is capable of being assigned, charged, anticipated, given as security or surrendered. ...