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Chapter 4- 147.3 – Transfers On this page... 4 147.3 – Transfers 4.1 147.3(1) – Transfer – money purchase to money purchase, RRSP or RRIF 4.2 147.3(2) – Transfer – money purchase to defined benefit 4.3 147.3(3) – Transfer – defined benefit to defined benefit 4.4 147.3(4) – Transfer – defined benefit to money purchase, RRSP or RRIF 4.5 147.3(4.1) – Transfer of surplus – defined benefit to money purchase 4.6 147.3(5) – Transfer to RPP, RRSP or RRIF for spouse on marriage breakdown 4.7 147.3(6) – Transfer – pre-1991 contributions 4.8 147.3(7) – Transfer – lump sum benefits on death 4.9 147.3(7.1) – Transfer where money purchase plan replaces money purchase plan 4.10 147.3(8) – Transfer where money purchase plan replaces defined benefit plan 4.11 147.3(9) & 147.3(10) – Taxation of amount transferred 4.12 147.3(11) – Division of transferred amount 4.13 147.3(12) – Restriction re transfers 4.14 147.3(13) – Excess transfer 4.15 147.3(13.1) – Withdrawal of excessive transfers to RRSPs or RRIFs 4.16 147.3(14) – Deemed transfer 4.17 147.3(14.1) – Transfer of property between provisions 4 147.3 – Transfers Section 147.3 of the Act provides for the direct transfer of amounts out of an RPP. ... Cross references: Surplus – 8500(1) Surplus for 147.3(7.1) – 8500(1.1) Permissible Distribution – 8502(d)(ii) Commuted Value – Pre-Retirement Death – 8503(2)(i), (j), (n) 4.10 147.3(8) – Transfer where money purchase plan replaces defined benefit plan This transfer applies in conjunction with a transfer done under subsection 147.3(4) of the Act. ... Cross references: Pension Credit – MP – 8301(4) Surplus – 8500(1) Employer contributions not permitted – 8506(2)(c) 4.11 147.3(9) & 147.3(10) – Taxation of amount transferred Under subsection 147.3(9) of the Act, an amount transferred from an RPP in accordance with subsections 147.3(1) to (8) is not required to be included in the individual’s income. ...

The possible values are: • OECD602 – OBAN – Other Bank Account Number • OECD603 – ISIN – International Securities Information Number (follows a known structure) • OECD604 – OSIN – Other Securities Information Number • OECD605 – Other – Any other type of account number e.g., insurance contract Note: Canadian banks and credit unions enter OECD602for OBAN <UndocumentedAccount></UndocumentedAccount>- Required, 1 alpha- Indicate whether or not the account is undocumented.- Enter “Y”, if it is an undocumented account.- Otherwise, enter “N”.- Note: If you enter “Y” to indicate that the account is undocumented and you do not have the residence country of the pre-existing individual account holder, enter “CA” for Canada as a default value in the account holder’s Residence Country Code tag. ... 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. ...

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. ...

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. ...

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 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. ...

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. ...

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. ...

Farming Income and the AgriStability and AgriInvest Programs Guide – How to calculate the mandatory inventory adjustment (MIA) For instructions on how to fill in the following charts, see Chapter 3. Chart 1 Cash cost of purchased inventory Enter the amount you paid by the end of the 2024 fiscal period for the specified animals you bought: Fiscal period Cash cost in your 2024 fiscal period $ Line 1 in your 2023 fiscal period $ Line 2 in your 2022 fiscal period $ Line 3 in your 2021 fiscal period $ Line 4 before your 2021 fiscal period $ Line 5 Enter the amount you paid by the end of your 2024 fiscal period for all other inventory you bought: in your 2024 fiscal period $ Line 6 in your 2023 fiscal period $ Line 7 in your 2022 fiscal period $ Line 8 in your 2021 fiscal period $ Line 9 before your 2021 fiscal period $ Line 10 Chart 2 Value of purchased inventory for specified animals Inventory bought in your 2024 fiscal period Enter an amount that is not more than the amount from line 1 but not less than 70% of this amount. $ Line 11 Inventory bought in your 2023 fiscal period Enter an amount that is not more than the amount from line 2, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 12 Inventory bought in your 2022 fiscal period Enter an amount that is not more than the amount from line 3, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 13 Inventory bought in your 2021 fiscal period Enter an amount that is not more than the amount from line 4, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 14 Inventory bought before your 2021 fiscal period Enter an amount that is not more than the amount from line 5, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 15 Chart 3 Value of purchased inventory for all other inventory Inventory bought in your 2024 fiscal period Enter the amount from line 6 or the fair market value, whichever is less. $ Line 16 Inventory bought in your 2023 fiscal period Enter the amount from line 7 or the fair market value, whichever is less. $ Line 17 Inventory bought in your 2022 fiscal period Enter the amount from line 8 or the fair market value, whichever is less. $ Line 18 Inventory bought in your 2021 fiscal period Enter the amount from line 9 or the fair market value, whichever is less. $ Line 19 Inventory bought before your 2021 fiscal period Enter the amount from line 10 or the fair market value, whichever is less. $ Line 20 Chart 4 Calculation of MIA Enter the amount of your net loss from line 9969 of Form T1163 or T1164. $ Line 21 Enter the value of your inventory from Chart 2 and Chart 3: the amount from line 11 $ the amount from line 12 $ the amount from line 13 $ the amount from line 14 $ the amount from line 15 $ the amount from line 16 $ the amount from line 17 $ the amount from line 18 $ the amount from line 19 $ the amount from line 20 $ Total value of inventory $ $ Line 22 MIA – enter the amount from line 21 or line 22, whichever is less. $ Line 23 Previous page Table of contents Next page Page details Date modified: 2025-04-08 ...

Example – GST370 charts 1 and 2 Chart 1 – Eligible expenses (other than CCA) on which you paid GST/HST Type of expenses Expenses other than CCA (1) Total expenses 13% HST (2) Non-eligible portion of expenses 13% HST (3) Eligible expenses (col. 1 minus col. 2) 13% HST Accounting and legal fees 0 0 0 Advertising and promotion 0 0 0 Food, beverages and entertainment 779.84 0 779.84 Lodging 0 0 0 Parking 0 0 0 Supplies 178.25 0 178.25 Other expenses (please specify) 623.13 0 623.13 Tradesperson's tools expenses (for employees) 0 0 0 Apprentice mechanic tools expenses (for employees) 0 0 0 Labour mobility deduction 0 0 0 Musical instrument expenses other than CCA 0 0 0 Artists' employment expenses 0 0 0 Union, professional or similar dues 0 0 0 Motor vehicle expenses: Fuel 3,230.55 807.64 1 2,422.91 Maintenance and repairs 467.67 116.92 2 350.75 Insurance, licence, registration, and interest (not eligible for rebate) 0 0 0 Leasing 0 0 0 Other expenses (Car washes) 84.50 21.13 3 63.37 Work space in home 0 0 0 Electricity, heat, water 0 0 0 Maintenance 0 0 0 Insurance and property taxes (not eligible for rebate) 0 0 0 Other expenses (please specify) 0 0 0 Total of eligible expenses in column 3 = 4,418.25. ... Chart 2 – GST/HST paid on expenses on which you claimed Capital Cost Allowance (CCA) Type of expenses (1) Total expenses 13% HST (2) Non-eligible portion of expenses 13% HST (3) Eligible expenses (col. 1 minus col. 2) 13% HST Capital Cost Allowance (CCA) on motor vehicles, musical instruments, and aircraft 8,644.50 2,161.13 4 6,483.37 1. $3,230.55 × (7,500/30,000) = $807.64 2. $467.67 × (7,500/30,000) = $116.92 3. $84.50 × (7,500/30,000) = $21.13 4. $8,644.50 × (7,500/30,000) = $2,161.13 Page details Date modified: 2024-01-23 ...