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ARCHIVED — T1005 Manitoba Tuition Fee Income Tax Rebate 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: 2017 – Fillable PDF (t1005-fill-17e.pdf) 2016 – Fillable PDF (t1005-fill-16e.pdf) 2015 – Fillable PDF (t1005-fill-15e.pdf) 2014 – Fillable PDF (t1005-fill-14e.pdf) 2013 – Fillable PDF (t1005-fill-13e.pdf) Print and fill out by hand This form is no longer current.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: 2017 – Standard print PDF (t1005-17e.pdf) 2016 – Standard print PDF (t1005-16e.pdf) 2015 – Standard print PDF (t1005-15e.pdf) 2014 – Standard print PDF (t1005-14e.pdf) 2013 – Standard print PDF (t1005-13e.pdf) 2012 – Standard print PDF (t1005-12e.pdf) 2011 – Standard print PDF (t1005-11e.pdf) 2010 – Standard print PDF (t1005-10e.pdf) 2009 – Standard print PDF (t1005-09e.pdf) 2008 – Standard print PDF (t1005-08e.pdf) 2007 – Standard print PDF (t1005-07e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

Chapter 3- 147.2 – Pension Plan Contributions On this page... 3.1 147.2(1) – Deductible Employer Contributions 3.2 147.2(2) – Employer Contributions – Defined Benefit Provisions Example 3.3 147.2(3) – Filing of Actuarial Report 3.4 147.2(4) – Amount of Employee's Pension Contributions Deductible 3.4.1 147.2(4)(a) – Service After 1989 3.4.2 147.2(4)(b) – Service Before 1990, While not a Contributor 3.4.3 147.2(4)(c) – Service Before 1990, While a Contributor 3.5 147.2(5) – Teachers 3.6 147.2(6) – Deductible Contributions when Taxpayer Dies 3.7 147.2(7) – Letter of Credit 3.8 147.2(8) – Former Employee of Predecessor Employer 3.1 147.2(1) – Deductible Employer Contributions An employer's contribution to an RPP is deductible in computing the employer's income for a taxation year ending after 1990, if: the contribution is made in the year or within 120 days after the end of the year; it was not deducted in computing the employer's income in a previous taxation year; and it satisfies certain other conditions that depend on whether the contribution is made under a MP or DB provision of a plan or under a SMEP. ... Cross references: Pension adjustment limits – 147.1(8) Pension adjustment limits – multi-employer plans – 147.1(9) Member contributions for unfunded liability – 8501(6.1) Prescribed eligible contributions – 8501(6.2) Defined benefit provisions – 8503 Maximum benefits – 8504 3.4.2 147.2(4)(b) – Service Before 1990, While not a Contributor Paragraph 147.2(4)(b) of the Act applies to contributions made by an employee for years prior to 1990, where the employee was not a contributor to an RPP. ... Cross references: Pension adjustment limits – 147.1(8) Pension adjustment limits – multi-employer plans – 147.1(9) Limits on employee contributions to DB provisions – 8503(4)(a) 3.5 147.2(5) – Teachers Subsection 147.2(5) of the Act provides a special rule with regards to teachers. ...

T1236 Qualified Donees Worksheet / Amounts provided to other organizations Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Accessible Fillable PDF (t1236-fill-19e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2018 – Fillable PDF (t1236-fill-18e.pdf) 2015 – Fillable PDF (t1236-fill-15e.pdf) 2014 – Fillable PDF (t1236-fill-14e.pdf) 2013 – Fillable PDF (t1236-fill-13e.pdf) 2010 – Fillable PDF (t1236-fill-10e.pdf) 2009 – Fillable PDF (t1236-fill-09e.pdf) 2005 – Fillable PDF (t1236-fill-05e.pdf) Print and fill out by hand Standard print PDF (t1236-19e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2018 – Standard print PDF (t1236-18e.pdf) 2015 – Standard print PDF (t1236-15e.pdf) 2014 – Standard print PDF (t1236-14e.pdf) 2013 – Standard print PDF (t1236-13e.pdf) 2010 – Standard print PDF (t1236-10e.pdf) 2009 – Standard print PDF (t1236-09e.pdf) 2005 – Standard print PDF (t1236-05e.pdf) 2002 – Standard print PDF (t1236-02e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

Chapter 14- 8506 – Money Purchase Provisions On this page 14 8506 – Money Purchase Provisions 14.1 8506(1) – Permissible Benefits 14.1.1 8506(1)(a) – Lifetime retirement benefits 14.1.2 8506(1)(b) – Bridging benefits 14.1.3 8506(1)(c) – Guarantee period 14.1.4 8506(1)(d) – Post-retirement survivor benefits 14.1.5 8506(1)(e) – Pre-retirement survivor benefits 14.1.6 8506(1)(e.1) – Variable benefits 14.1.7 8506(1)(e.2) – Variable Payment Life Annuity 14.1.8 8506(1)(f) – Payment from account 14.1.9 8506(1)(g) – Payments from account after death 14.1.10 8506(1)(h) – Commutation of benefits 14.1.11 8506(1)(i) – Commutation of benefits after death 14.2 8506(2) – Additional Conditions 14.2.1 8506(2)(a) – Employer contributions acceptable to the Minister 14.2.2 8506(2)(b) – Employer contributions with respect to particular members 14.2.3 8506(2)(b.1) – Allocation of employer contributions 14.2.4 8506(2)(c) – Employer contributions not permitted 14.2.5 8506(2)(c.1) – Contributions not permitted 14.2.6 8506(2)(d) – Return of contributions 14.2.7 8506(2)(e) – Allocation of earnings 14.2.8 8506(2)(f) – Payment or reallocation of forfeited amounts 14.2.9 8506(2)(g) – Retirement benefits 14.2.10 8506(2)(h) – Undue deferral of payment – Death of the member 14.2.11 8506(2)(i) –Undue deferral of payment – Death of a specified beneficiary 14.3 8506(2.1) – Alternative Method for Allocating Employer Contributions 14.4 8506(3) – Reallocation of Forfeitures 14.5 8506(4) – Non-Payment of Minimum Amount – Plan Revocable 14.6 8506(5) – Minimum Amount 14.7 8506(6) – Determination of Account Balance 14.8 8506(7) – When the Minimum Amount is Nil 14.9 8506(8) – Specified Beneficiary 14.10 8506(9) and (10) – Adjusted Minimum Amount for 2008 14.11 8506(13)- VPLA fund 14 8506 – Money Purchase Provisions Section 8506 of the Regulations describes the benefits that may be provided under an MP provision of a pension plan and contains conditions applicable to a plan that has an MP provision. ... Cross references: Transfer of surplus – DB to MP – 147.3(4.1) Transfer where MP replaces DB provision – 147.3(8) Pension credit MP provision – 8301(4) Transfer of property between provisions – 8502(k) Newsletter No. 94-2, Technical Questions and Answers 14.2.5 8506(2)(c.1) – Contributions not permitted Contributions or amounts transferred from another RPP are not permitted for a member after the calendar year in which he or she turns 71. ... Plan text Plans must provide that any forfeited amounts and related earnings will be paid or reallocated by the end of the year following the year in which they arose Cross references: Pension Credit – MP Provision – 8301(4) Payment from Account – 8506(1)(f) Extension of timeline for Reallocation of Forfeitures – 8506(3) 14.2.9 8506(2)(g) – Retirement benefits Plans must state how the retirement benefits will be provided. ...

ARCHIVED – Budget 2012- Employees profit sharing plans (EPSPs) Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... An excess EPSP amount of a specified employee for a taxation year in respect of an employer is determined as follows: Determination if there is an excess EPSP amount All amounts paid by the employer or by a non-arm's length corporation to the EPSP that are allocated for the year to the specified employee A Less: 20% of the specified employee's total income for the year (excluding EPSP allocations, stock option benefits and deductions in computing income from an office or employment)- B Excess EPSP amount (Line A minus Line B, if the amount is negative, enter "0") = C Q5. ... The tax on the excess EPSP amount is calculated as follows: Calculation of the tax on the excess EPSP amount The total of all excess EPSP amounts of the specified employee for the year A Multiplied by the following rates Federal marginal tax rate 29% B Where, at the end of the year, the specified employee: is resident in the province of Quebec, enter 0%; is resident in a province other than Quebec, enter the highest personal income tax rate that applies for the year to a resident of that province; or in any other case, enter 14%. + % C Total rate (Line B + Line C) = % > % D Tax on excess EPSP amount (Line A multiplied by Line D) Q6. ...

ARCHIVED – Budget 2012- Employees profit sharing plans (EPSPs) We have archived this page and will not be updating it. ... An excess EPSP amount of a specified employee for a taxation year in respect of an employer is determined as follows: Determination if there is an excess EPSP amount All amounts paid by the employer or by a non-arm's length corporation to the EPSP that are allocated for the year to the specified employee A Less: 20% of the specified employee's total income for the year (excluding EPSP allocations, stock option benefits and deductions in computing income from an office or employment)- B Excess EPSP amount (Line A minus Line B, if the amount is negative, enter "0") = C Q5. ... The tax on the excess EPSP amount is calculated as follows: Calculation of the tax on the excess EPSP amount The total of all excess EPSP amounts of the specified employee for the year A Multiplied by the following rates Federal marginal tax rate 29% B Where, at the end of the year, the specified employee: is resident in the province of Quebec, enter 0%; is resident in a province other than Quebec, enter the highest personal income tax rate that applies for the year to a resident of that province; or in any other case, enter 14%. + % C Total rate (Line B + Line C) = % > % D Tax on excess EPSP amount (Line A multiplied by Line D) Q6. ...