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OHOSP qualifying income Equal to or over OHOSP qualifying income Under Tax credit factor OHOSP qualifying income Equal to or over OHOSP qualifying income Under Tax credit factor OHOSP qualifying income Equal to or over OHOSP qualifying income Under Tax credit factor OHOSP qualifying income Equal to or over OHOSP qualifying income Under Tax credit factor OHOSP qualifying income Equal to or over OHOSP qualifying income Under Tax credit factor 0 20,080 0.250 24,080 24,160 0.199 28,160 28,240 0.148 32,240 32,320 0.097 36,320 36,400 0.046 20,080 20,160 0.249 24,160 24,240 0.198 28,240 28,320 0.147 32,320 32,400 0.096 36,400 36,480 0.045 20,160 20,240 0.248 24,240 24,320 0.197 28,320 28,400 0.146 32,400 32,480 0.095 36,480 36,560 0.044 20,240 20,320 0.247 24,320 24,400 0.196 28,400 28,480 0.145 32,480 32,560 0.094 36,560 36,640 0.043 20,320 20,400 0.246 24,400 24,480 0.195 28,480 28,560 0.144 32,560 32,640 0.093 36,640 36,720 0.042 20,400 20,480 0.245 24,480 24,560 0.194 28,560 28,640 0.143 32,640 32,720 0.092 36,720 36,800 0.041 20,480 20,560 0.244 24,560 24,640 0.193 28,640 28,720 0.142 32,720 32,800 0.091 36,800 36,880 0.040 20,560 20,640 0.243 24,640 24,720 0.192 28,720 28,800 0.141 32,800 32,880 0.090 36,880 36,960 0.039 20,640 20,720 0.242 24,720 24,800 0.191 28,800 28,880 0.140 32,880 32,960 0.089 36,960 37,040 0.038 20,720 20,800 0.241 24,800 24,880 0.190 28,880 28,960 0.139 32,960 33,040 0.088 37,040 37,120 0.037 20,800 20,880 0.240 24,880 24,960 0.189 28,960 29,040 0.138 33,040 33,120 0.087 37,120 37,200 0.036 20,880 20,960 0.239 24,960 25,040 0.188 29,040 29,120 0.137 33,120 33,200 0.086 37,200 37,280 0.035 20,960 21,040 0.238 25,040 25,120 0.187 29,120 29,200 0.136 33,200 33,280 0.085 37,280 37,360 0.034 21,040 21,120 0.237 25,120 25,200 0.186 29,200 29,280 0.135 33,280 33,360 0.084 37,360 37,440 0.033 21,120 21,200 0.236 25,200 25,280 0.185 29,280 29,360 0.134 33,360 33,440 0.083 37,440 37,520 0.032 21,200 21,280 0.235 25,280 25,360 0.184 29,360 29,440 0.133 33,440 33,520 0.082 37,520 37,600 0.031 21,280 21,360 0.234 25,360 25,440 0.183 29,440 29,520 0.132 33,520 33,600 0.081 37,600 37,680 0.030 21,360 21,440 0.233 25,440 25,520 0.182 29,520 29,600 0.131 33,600 33,680 0.080 37,680 37,760 0.029 21,440 21,520 0.232 25,520 25,600 0.181 29,600 29,680 0.130 33,680 33,760 0.079 37,760 37,840 0.028 21,520 21,600 0.231 25,600 25,680 0.180 29,680 29,760 0.129 33,760 33,840 0.078 37,840 37,920 0.027 21,600 21,680 0.230 25,680 25,760 0.179 29,760 29,840 0.128 33,840 33,920 0.077 37,920 38,000 0.026 21,680 21,760 0.229 25,760 25,840 0.178 29,840 29,920 0.127 33,920 34,000 0.076 38,000 38,080 0.025 21,760 21,840 0.228 25,840 25,920 0.177 29,920 30,000 0.126 34,000 34,080 0.075 38,080 38,160 0.024 21,840 21,920 0.227 25,920 26,000 0.176 30,000 30,080 0.125 34,080 34,160 0.074 38,160 38,240 0.023 21,920 22,000 0.226 26,000 26,080 0.175 30,080 30,160 0.124 34,160 34,240 0.073 38,240 38,320 0.022 22,000 22,080 0.225 26,080 26,160 0.174 30,160 30,240 0.123 34,240 34,320 0.072 38,320 38,400 0.021 22,080 22,160 0.224 26,160 26,240 0.173 30,240 30,320 0.122 34,320 34,400 0.071 38,400 38,480 0.020 22,160 22,240 0.223 26,240 26,320 0.172 30,320 30,400 0.121 34,400 34,480 0.070 38,480 38,560 0.019 22,240 22,320 0.222 26,320 26,400 0.171 30,400 30,480 0.120 34,480 34,560 0.069 38,560 38,640 0.018 22,320 22,400 0.221 26,400 26,480 0.170 30,480 30,560 0.119 34,560 34,640 0.068 38,640 38,720 0.017 22,400 22,480 0.220 26,480 26,560 0.169 30,560 30,640 0.118 34,640 34,720 0.067 38,720 38,800 0.016 22,480 22,560 0.219 26,560 26,640 0.168 30,640 30,720 0.117 34,720 34,800 0.066 38,800 38,880 0.015 22,560 22,640 0.218 26,640 26,720 0.167 30,720 30,800 0.116 34,800 34,880 0.065 38,880 38,960 0.014 22,640 22,720 0.217 26,720 26,800 0.166 30,800 30,880 0.115 34,880 34,960 0.064 38,960 39,040 0.013 22,720 22,800 0.216 26,800 26,880 0.165 30,880 30,960 0.114 34,960 35,040 0.063 39,040 39,120 0.012 22,800 22,880 0.215 26,880 26,960 0.164 30,960 31,040 0.113 35,040 35,120 0.062 39,120 39,200 0.011 22,880 22,960 0.214 26,960 27,040 0.163 31,040 31,120 0.112 35,120 35,200 0.061 39,200 39,280 0.010 22,960 23,040 0.213 27,040 27,120 0.162 31,120 31,200 0.111 35,200 35,280 0.060 39,280 39,360 0.009 23,040 23,120 0.212 27,120 27,200 0.161 31,200 31,280 0.110 35,280 35,360 0.059 39,360 39,440 0.008 23,120 23,200 0.211 27,200 27,280 0.160 31,280 31,360 0.109 35,360 35,440 0.058 39,440 39,520 0.007 23,200 23,280 0.210 27,280 27,360 0.159 31,360 31,440 0.108 35,440 35,520 0.057 39,520 39,600 0.006 23,280 23,360 0.209 27,360 27,440 0.158 31,440 31,520 0.107 35,520 35,600 0.056 39,600 39,680 0.005 23,360 23,440 0.208 27,440 27,520 0.157 31,520 31,600 0.106 35,600 35,680 0.055 39,680 39,760 0.004 23,440 23,520 0.207 27,520 27,600 0.156 31,600 31,680 0.105 35,680 35,760 0.054 39,760 39,840 0.003 23,520 23,600 0.206 27,600 27,680 0.155 31,680 31,760 0.104 35,760 35,840 0.053 39,840 39,920 0.002 23,600 23,680 0.205 27,680 27,760 0.154 31,760 31,840 0.103 35,840 35,920 0.052 39,920 40,000 0.001 23,680 23,760 0.204 27,760 27,840 0.153 31,840 31,920 0.102 35,920 36,000 0.051 40,000 & over 0.000 23,760 23,840 0.203 27,840 27,920 0.152 31,920 32,000 0.101 36,000 36,080 0.050 23,840 23,920 0.202 27,920 28,000 0.151 32,000 32,080 0.100 36,080 36,160 0.049 23,920 24,000 0.201 28,000 28,080 0.150 32,080 32,160 0.099 36,160 36,240 0.048 24,000 24,080 0.200 28,080 28,160 0.149 32,160 32,240 0.098 36,240 36,320 0.047 Return to previous page Page details Date modified: 2017-06-22 ...

OHOSP qualifying income Equal to or over OHOSP qualifying income Under Tax credit factor OHOSP qualifying income Equal to or over OHOSP qualifying income Under Tax credit factor OHOSP qualifying income Equal to or over OHOSP qualifying income Under Tax credit factor OHOSP qualifying income Equal to or over OHOSP qualifying income Under Tax credit factor OHOSP qualifying income Equal to or over OHOSP qualifying income Under Tax credit factor 0 20,080 0.250 24,080 24,160 0.199 28,160 28,240 0.148 32,240 32,320 0.097 36,320 36,400 0.046 20,080 20,160 0.249 24,160 24,240 0.198 28,240 28,320 0.147 32,320 32,400 0.096 36,400 36,480 0.045 20,160 20,240 0.248 24,240 24,320 0.197 28,320 28,400 0.146 32,400 32,480 0.095 36,480 36,560 0.044 20,240 20,320 0.247 24,320 24,400 0.196 28,400 28,480 0.145 32,480 32,560 0.094 36,560 36,640 0.043 20,320 20,400 0.246 24,400 24,480 0.195 28,480 28,560 0.144 32,560 32,640 0.093 36,640 36,720 0.042 20,400 20,480 0.245 24,480 24,560 0.194 28,560 28,640 0.143 32,640 32,720 0.092 36,720 36,800 0.041 20,480 20,560 0.244 24,560 24,640 0.193 28,640 28,720 0.142 32,720 32,800 0.091 36,800 36,880 0.040 20,560 20,640 0.243 24,640 24,720 0.192 28,720 28,800 0.141 32,800 32,880 0.090 36,880 36,960 0.039 20,640 20,720 0.242 24,720 24,800 0.191 28,800 28,880 0.140 32,880 32,960 0.089 36,960 37,040 0.038 20,720 20,800 0.241 24,800 24,880 0.190 28,880 28,960 0.139 32,960 33,040 0.088 37,040 37,120 0.037 20,800 20,880 0.240 24,880 24,960 0.189 28,960 29,040 0.138 33,040 33,120 0.087 37,120 37,200 0.036 20,880 20,960 0.239 24,960 25,040 0.188 29,040 29,120 0.137 33,120 33,200 0.086 37,200 37,280 0.035 20,960 21,040 0.238 25,040 25,120 0.187 29,120 29,200 0.136 33,200 33,280 0.085 37,280 37,360 0.034 21,040 21,120 0.237 25,120 25,200 0.186 29,200 29,280 0.135 33,280 33,360 0.084 37,360 37,440 0.033 21,120 21,200 0.236 25,200 25,280 0.185 29,280 29,360 0.134 33,360 33,440 0.083 37,440 37,520 0.032 21,200 21,280 0.235 25,280 25,360 0.184 29,360 29,440 0.133 33,440 33,520 0.082 37,520 37,600 0.031 21,280 21,360 0.234 25,360 25,440 0.183 29,440 29,520 0.132 33,520 33,600 0.081 37,600 37,680 0.030 21,360 21,440 0.233 25,440 25,520 0.182 29,520 29,600 0.131 33,600 33,680 0.080 37,680 37,760 0.029 21,440 21,520 0.232 25,520 25,600 0.181 29,600 29,680 0.130 33,680 33,760 0.079 37,760 37,840 0.028 21,520 21,600 0.231 25,600 25,680 0.180 29,680 29,760 0.129 33,760 33,840 0.078 37,840 37,920 0.027 21,600 21,680 0.230 25,680 25,760 0.179 29,760 29,840 0.128 33,840 33,920 0.077 37,920 38,000 0.026 21,680 21,760 0.229 25,760 25,840 0.178 29,840 29,920 0.127 33,920 34,000 0.076 38,000 38,080 0.025 21,760 21,840 0.228 25,840 25,920 0.177 29,920 30,000 0.126 34,000 34,080 0.075 38,080 38,160 0.024 21,840 21,920 0.227 25,920 26,000 0.176 30,000 30,080 0.125 34,080 34,160 0.074 38,160 38,240 0.023 21,920 22,000 0.226 26,000 26,080 0.175 30,080 30,160 0.124 34,160 34,240 0.073 38,240 38,320 0.022 22,000 22,080 0.225 26,080 26,160 0.174 30,160 30,240 0.123 34,240 34,320 0.072 38,320 38,400 0.021 22,080 22,160 0.224 26,160 26,240 0.173 30,240 30,320 0.122 34,320 34,400 0.071 38,400 38,480 0.020 22,160 22,240 0.223 26,240 26,320 0.172 30,320 30,400 0.121 34,400 34,480 0.070 38,480 38,560 0.019 22,240 22,320 0.222 26,320 26,400 0.171 30,400 30,480 0.120 34,480 34,560 0.069 38,560 38,640 0.018 22,320 22,400 0.221 26,400 26,480 0.170 30,480 30,560 0.119 34,560 34,640 0.068 38,640 38,720 0.017 22,400 22,480 0.220 26,480 26,560 0.169 30,560 30,640 0.118 34,640 34,720 0.067 38,720 38,800 0.016 22,480 22,560 0.219 26,560 26,640 0.168 30,640 30,720 0.117 34,720 34,800 0.066 38,800 38,880 0.015 22,560 22,640 0.218 26,640 26,720 0.167 30,720 30,800 0.116 34,800 34,880 0.065 38,880 38,960 0.014 22,640 22,720 0.217 26,720 26,800 0.166 30,800 30,880 0.115 34,880 34,960 0.064 38,960 39,040 0.013 22,720 22,800 0.216 26,800 26,880 0.165 30,880 30,960 0.114 34,960 35,040 0.063 39,040 39,120 0.012 22,800 22,880 0.215 26,880 26,960 0.164 30,960 31,040 0.113 35,040 35,120 0.062 39,120 39,200 0.011 22,880 22,960 0.214 26,960 27,040 0.163 31,040 31,120 0.112 35,120 35,200 0.061 39,200 39,280 0.010 22,960 23,040 0.213 27,040 27,120 0.162 31,120 31,200 0.111 35,200 35,280 0.060 39,280 39,360 0.009 23,040 23,120 0.212 27,120 27,200 0.161 31,200 31,280 0.110 35,280 35,360 0.059 39,360 39,440 0.008 23,120 23,200 0.211 27,200 27,280 0.160 31,280 31,360 0.109 35,360 35,440 0.058 39,440 39,520 0.007 23,200 23,280 0.210 27,280 27,360 0.159 31,360 31,440 0.108 35,440 35,520 0.057 39,520 39,600 0.006 23,280 23,360 0.209 27,360 27,440 0.158 31,440 31,520 0.107 35,520 35,600 0.056 39,600 39,680 0.005 23,360 23,440 0.208 27,440 27,520 0.157 31,520 31,600 0.106 35,600 35,680 0.055 39,680 39,760 0.004 23,440 23,520 0.207 27,520 27,600 0.156 31,600 31,680 0.105 35,680 35,760 0.054 39,760 39,840 0.003 23,520 23,600 0.206 27,600 27,680 0.155 31,680 31,760 0.104 35,760 35,840 0.053 39,840 39,920 0.002 23,600 23,680 0.205 27,680 27,760 0.154 31,760 31,840 0.103 35,840 35,920 0.052 39,920 40,000 0.001 23,680 23,760 0.204 27,760 27,840 0.153 31,840 31,920 0.102 35,920 36,000 0.051 40,000 & over 0.000 23,760 23,840 0.203 27,840 27,920 0.152 31,920 32,000 0.101 36,000 36,080 0.050 23,840 23,920 0.202 27,920 28,000 0.151 32,000 32,080 0.100 36,080 36,160 0.049 23,920 24,000 0.201 28,000 28,080 0.150 32,080 32,160 0.099 36,160 36,240 0.048 24,000 24,080 0.200 28,080 28,160 0.149 32,160 32,240 0.098 36,240 36,320 0.047 Return to content Page details Date modified: 2017-06-22 ...

OHOSP qualifying income Equal to or over OHOSP qualifying income Under Tax credit factor OHOSP qualifying income Equal to or over OHOSP qualifying income Under Tax credit factor OHOSP qualifying income Equal to or over OHOSP qualifying income Under Tax credit factor OHOSP qualifying income Equal to or over OHOSP qualifying income Under Tax credit factor OHOSP qualifying income Equal to or over OHOSP qualifying income Under Tax credit factor 0 20,080 0.250 24,080 24,160 0.199 28,160 28,240 0.148 32,240 32,320 0.097 36,320 36,400 0.046 20,080 20,160 0.249 24,160 24,240 0.198 28,240 28,320 0.147 32,320 32,400 0.096 36,400 36,480 0.045 20,160 20,240 0.248 24,240 24,320 0.197 28,320 28,400 0.146 32,400 32,480 0.095 36,480 36,560 0.044 20,240 20,320 0.247 24,320 24,400 0.196 28,400 28,480 0.145 32,480 32,560 0.094 36,560 36,640 0.043 20,320 20,400 0.246 24,400 24,480 0.195 28,480 28,560 0.144 32,560 32,640 0.093 36,640 36,720 0.042 20,400 20,480 0.245 24,480 24,560 0.194 28,560 28,640 0.143 32,640 32,720 0.092 36,720 36,800 0.041 20,480 20,560 0.244 24,560 24,640 0.193 28,640 28,720 0.142 32,720 32,800 0.091 36,800 36,880 0.040 20,560 20,640 0.243 24,640 24,720 0.192 28,720 28,800 0.141 32,800 32,880 0.090 36,880 36,960 0.039 20,640 20,720 0.242 24,720 24,800 0.191 28,800 28,880 0.140 32,880 32,960 0.089 36,960 37,040 0.038 20,720 20,800 0.241 24,800 24,880 0.190 28,880 28,960 0.139 32,960 33,040 0.088 37,040 37,120 0.037 20,800 20,880 0.240 24,880 24,960 0.189 28,960 29,040 0.138 33,040 33,120 0.087 37,120 37,200 0.036 20,880 20,960 0.239 24,960 25,040 0.188 29,040 29,120 0.137 33,120 33,200 0.086 37,200 37,280 0.035 20,960 21,040 0.238 25,040 25,120 0.187 29,120 29,200 0.136 33,200 33,280 0.085 37,280 37,360 0.034 21,040 21,120 0.237 25,120 25,200 0.186 29,200 29,280 0.135 33,280 33,360 0.084 37,360 37,440 0.033 21,120 21,200 0.236 25,200 25,280 0.185 29,280 29,360 0.134 33,360 33,440 0.083 37,440 37,520 0.032 21,200 21,280 0.235 25,280 25,360 0.184 29,360 29,440 0.133 33,440 33,520 0.082 37,520 37,600 0.031 21,280 21,360 0.234 25,360 25,440 0.183 29,440 29,520 0.132 33,520 33,600 0.081 37,600 37,680 0.030 21,360 21,440 0.233 25,440 25,520 0.182 29,520 29,600 0.131 33,600 33,680 0.080 37,680 37,760 0.029 21,440 21,520 0.232 25,520 25,600 0.181 29,600 29,680 0.130 33,680 33,760 0.079 37,760 37,840 0.028 21,520 21,600 0.231 25,600 25,680 0.180 29,680 29,760 0.129 33,760 33,840 0.078 37,840 37,920 0.027 21,600 21,680 0.230 25,680 25,760 0.179 29,760 29,840 0.128 33,840 33,920 0.077 37,920 38,000 0.026 21,680 21,760 0.229 25,760 25,840 0.178 29,840 29,920 0.127 33,920 34,000 0.076 38,000 38,080 0.025 21,760 21,840 0.228 25,840 25,920 0.177 29,920 30,000 0.126 34,000 34,080 0.075 38,080 38,160 0.024 21,840 21,920 0.227 25,920 26,000 0.176 30,000 30,080 0.125 34,080 34,160 0.074 38,160 38,240 0.023 21,920 22,000 0.226 26,000 26,080 0.175 30,080 30,160 0.124 34,160 34,240 0.073 38,240 38,320 0.022 22,000 22,080 0.225 26,080 26,160 0.174 30,160 30,240 0.123 34,240 34,320 0.072 38,320 38,400 0.021 22,080 22,160 0.224 26,160 26,240 0.173 30,240 30,320 0.122 34,320 34,400 0.071 38,400 38,480 0.020 22,160 22,240 0.223 26,240 26,320 0.172 30,320 30,400 0.121 34,400 34,480 0.070 38,480 38,560 0.019 22,240 22,320 0.222 26,320 26,400 0.171 30,400 30,480 0.120 34,480 34,560 0.069 38,560 38,640 0.018 22,320 22,400 0.221 26,400 26,480 0.170 30,480 30,560 0.119 34,560 34,640 0.068 38,640 38,720 0.017 22,400 22,480 0.220 26,480 26,560 0.169 30,560 30,640 0.118 34,640 34,720 0.067 38,720 38,800 0.016 22,480 22,560 0.219 26,560 26,640 0.168 30,640 30,720 0.117 34,720 34,800 0.066 38,800 38,880 0.015 22,560 22,640 0.218 26,640 26,720 0.167 30,720 30,800 0.116 34,800 34,880 0.065 38,880 38,960 0.014 22,640 22,720 0.217 26,720 26,800 0.166 30,800 30,880 0.115 34,880 34,960 0.064 38,960 39,040 0.013 22,720 22,800 0.216 26,800 26,880 0.165 30,880 30,960 0.114 34,960 35,040 0.063 39,040 39,120 0.012 22,800 22,880 0.215 26,880 26,960 0.164 30,960 31,040 0.113 35,040 35,120 0.062 39,120 39,200 0.011 22,880 22,960 0.214 26,960 27,040 0.163 31,040 31,120 0.112 35,120 35,200 0.061 39,200 39,280 0.010 22,960 23,040 0.213 27,040 27,120 0.162 31,120 31,200 0.111 35,200 35,280 0.060 39,280 39,360 0.009 23,040 23,120 0.212 27,120 27,200 0.161 31,200 31,280 0.110 35,280 35,360 0.059 39,360 39,440 0.008 23,120 23,200 0.211 27,200 27,280 0.160 31,280 31,360 0.109 35,360 35,440 0.058 39,440 39,520 0.007 23,200 23,280 0.210 27,280 27,360 0.159 31,360 31,440 0.108 35,440 35,520 0.057 39,520 39,600 0.006 23,280 23,360 0.209 27,360 27,440 0.158 31,440 31,520 0.107 35,520 35,600 0.056 39,600 39,680 0.005 23,360 23,440 0.208 27,440 27,520 0.157 31,520 31,600 0.106 35,600 35,680 0.055 39,680 39,760 0.004 23,440 23,520 0.207 27,520 27,600 0.156 31,600 31,680 0.105 35,680 35,760 0.054 39,760 39,840 0.003 23,520 23,600 0.206 27,600 27,680 0.155 31,680 31,760 0.104 35,760 35,840 0.053 39,840 39,920 0.002 23,600 23,680 0.205 27,680 27,760 0.154 31,760 31,840 0.103 35,840 35,920 0.052 39,920 40,000 0.001 23,680 23,760 0.204 27,760 27,840 0.153 31,840 31,920 0.102 35,920 36,000 0.051 40,000 & over 0.000 23,760 23,840 0.203 27,840 27,920 0.152 31,920 32,000 0.101 36,000 36,080 0.050 23,840 23,920 0.202 27,920 28,000 0.151 32,000 32,080 0.100 36,080 36,160 0.049 23,920 24,000 0.201 28,000 28,080 0.150 32,080 32,160 0.099 36,160 36,240 0.048 24,000 24,080 0.200 28,080 28,160 0.149 32,160 32,240 0.098 36,240 36,320 0.047 Return to content Page details Date modified: 2017-06-22 ...

Income Insurance IT-227 Group Term Life Insurance Premiums IT-244 Gifts by Individuals of Life Insurance Policies as Charitable Donations IT-309 Premiums on Life Insurance Used as Collateral IT-355 Interest on Loans to Buy Life Insurance Policies and Annuity Contracts, and Interest on Policy Loans IT-408 Life Insurance Policies as Investments of Registered Retirement Savings Plans and Deferred Profit Sharing Plans IT-416 Valuation of Shares of a Corporation Receiving Life Insurance Proceeds on Death of a Shareholder IT-430 Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death If you have any comments regarding the matters discussed in this bulletin, please send them to: Director, Technical Publications Division Policy and Legislation Branch Revenue Canada 875 Heron Road Ottawa ON K1A 0L8 APPENDIX SUMMARY OF THE ACCRUAL RULES UNDER SECTION 12.2 LIFE INSURANCE POLICIES LAST ACQUIRED AFTER 1989 By any Taxpayer annual accrual reporting Under subsection 12.2(1) see ¶ 5 and exceptions in ¶ 4 LIFE INSURANCE POLICIES LAST ACQUIRED BEFORE 1990 By a corporation, partnership, unit trust, or a trust with a corporation or partnership as a beneficiary: life insurance policy last acquired after December 1, 1982 and before 1990 annual accrual reporting required under former subsection 12.2(1) see ¶s 7(a) and 8 and exceptions in ¶ 9 annuity contract last acquired after December 19, 1980 and before December 2, 1982 under which annuity payments did not commence before December 2, 1982 same as above same as above By an individual or a trust having no corporation or a partnership as a beneficiary: life insurance policy last acquired after December 1, 1982 and before 1990 triennial accrual reporting required under former subsection 12.2(3) unless an election has been made under former subsection 12.2(4) to report on an annual accrual basis See ¶s 7(b) and 8 and exceptions in ¶ 9 annuity contract last acquired after December 19, 1980 and before December 2, 1982 under which annuity payments did not commence before December 2, 1982 same as above same as above Explanation of Changes for Interpretation Bulletin IT-87R2 Policyholders' Income from Life Insurance Policies Introduction The purpose of the Explanation of Changes is to give the reasons for the revisions to an interpretation bulletin. ...

Employees profit-sharing plan (EPSP) (lines 229 and 418) – You may have to pay a new tax if you are a specified employee and contributions your employer made to an EPSP and allocated to you for the year exceed a threshold. ... Canada Pension Plan (CPP) working beneficiaries contributions- (line 308) – As of January 1, 2012, the rules for contributing to the CPP changed. ... Previous page | Table of contents | Next page Date modified: 2013-01-03 ...