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Appendix A- Eligible service This appendix explains what constitutes eligible service, with respect to pre-1992 service credited after 1991 (pre-reform service), in a registered pension plan which meets the definition of a grandfathered plan * The provision of pension benefits after 1988, in respect of periods before 1991, is restricted by paragraph 8503(3)(e) of the Regulations. ... In the December 1989 and July 1991 releases from the Department of Finance entitled the Draft Amendments to the Regulations Relating to Saving for Retirement, it was stated that paragraph 8503(3)(e) and subsection 8509(3) of the Regulations "…permits Revenue Canada to continue to apply, with respect to pre-1991 benefits, a number of restrictions in Information Circular 72-13R8 that have not been included in these Regulations or that differ from the restrictions in these Regulations …". ...

This information has also been available in PDF format since July 8, 2015, as announced on our website on that day. 2016-05-04 The RPD has published Newsletter 16-3, Transfers from underfunded individual pension plans. 2016-04-22 The RPD has published Newsletter 16-2, Annual Information Return — reminder of filing obligation and late-filing penalties. 2016-03-18 The RPD has updated Form T2214, Application for Registration as a Deferred Profit Sharing Plan. 2016-03-15 The RPD has published Compliance Bulletin No. 9, Newsletter 16-1, Qualifying Transfers to Individual Pension Plans, and updated Newsletter 95-6R1, Specimen Pension Plans- Speeding up the Process. 2015-12-18 The RPD has published the follow-up to the 2014 RPP Practitioners' Forum. ... Registered Education Savings Plans (RESPs) 2017-01-10 RPD updated the RESP Bulletin No. 1R1 to include the educational assistance payment threshold limit for 2017. 2016-11-20 Education Savings Week – Helping Parents Prepare for their Children’s Future When it comes time for children to head out to college or to university, the financial aspect can be a burden and a source of stress for both students and parents. ...

The required information is described in detail on form T1134, Information Return Relating to Controlled and Not-Controlled Foreign Affiliates: T1134 Summary – Part I, Section 1 and 2 of the summary must be completed for each reporting entity. ... T1134 Supplement – Part II, Section 1, 2, 3, 4A and Part IV of a separate supplement must be filed for each foreign affiliate. ...

. ¶1.4 – 1.5 have been added to reflect new subsection 85.1(2.2) enacted in S.C. 2013, c. 34, s.221 (1). ¶1.6(c) (formerly included in ¶2(a) of IT-450R) reflects a legislative amendment to paragraph 85.1(2)(a) made by S.C. 1994, c. 21, s. 37(1), applicable to exchanges occurring after December 21, 1992. ... The amendment adds a 60 month sunset clause in respect of the deemed taxable Canadian property status of the particular shares. ¶1.11 has been added to highlight the compliance obligations associated with the disposition of taxable Canadian property by non-resident vendors and provide a link to more information. ¶1.12 – 1.13 (formerly included in ¶9 of IT-450R) have been revised slightly to add the words “on the exchange” after the words “gain or loss” to provide clarity and to be more consistent with the wording in the legislation. ...

2016-06-08 Reminder – Wednesday, June 15, 2016, is the deadline for self-employed individuals to file their 2015 income tax and benefit return 2016-06-01 Tax professionals: the CRA offers faster alternatives to the RC59 Business Consent form 2016-06-01 Businesses: Have you authorized an accountant, bookkeeper or tax professional to act on your behalf with the CRA? ... 2016-04-21 Reminder – File and pay on or before the tax filing deadline to avoid any interest and penalties 2016-04-19 Are you self-employed? ...

Goods and services tax / harmonized sales tax (GST/HST) credit: Low- and modest-income individuals and families may apply for this quarterly payment by completing the application on the first page of their 2011 income tax and benefit return. ... You can also sign up for direct deposit to receive your refund directly into your account at your Canadian financial institution – no more waiting for cheques to arrive in the mail. ...

Benefits and deductions Goods and services tax / harmonized sales tax (GST/HST) credit: A quarterly payment that helps individuals and families with low or modest incomes to offset all or part of the GST/HST they pay. ... You can also sign up for direct deposit to receive your refund directly into your account at your Canadian financial institution – no more waiting for cheques to arrive in the mail. ...

If the area being rented makes up 10% of the area of your home and the room was rented for three months, then the allowable expense would be $25 (10% x 3/12 x $1,000 = $25). ... For information about your specific GST/HST situation, please see the GST/HST Rulings – Experts in GST/HST Legislation contact information. ...

Uncoded 124307 2430.9 11369 3802.9 135676 6233.8 Grand total 1354753 41313.4 81831 183557.4 1436584 224870.8 * Net income on this table (from GIFI Schedule 125) is based on the generally accepted accounting principles (GAAP); it forms the basis for the calculation of net income (or loss) for income tax purposes (line 300 of the T2 Corporation Income Tax Return). ** Count does not include insurance carrier corporations. ...

Tax filers can also use non-refundable tax credits – such as charitable donations, gifts to Canada or a province or territory, or dividend and foreign tax credits – to reduce their tax to zero. ...