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Frequently asked questions listed by topic Benefits- General Alberta and British Columbia's pre-retirement death benefit Application of the equal and periodic rule to pensions in pay Seamless pension plans Seamless pension plans Transfer of survivor benefits (Same sex partners) Benefits- DB Plans Actuarial increase after age 60, instead of age 65, for public safety occupations Consumer price index (CPI) indexing of pre-retirement benefits Designated plan- Termination funding Designated plan waiver (no more accruals) Distribution of surplus to a terminated employee Early retirement eligibility service Excess surplus issue Growing in rule Guarantee period when a joint and survivor option is elected with a dependant as the beneficiary Incorporation of 2010 DB limit in preparing an actuarial valuation report Incorrect pension- over and under payments Increase in joint and survivor option Increase in the surplus threshold under the Income Tax Act from 10% to 25% Industrial aggregate wage index Lump-sum payment of retroactive unpaid benefits Maximum 2% accrual rate Maximum transfer value Regulation 8517 Measure for Members of Registered Pension Plans Sponsored by Employers who have Commenced Bankruptcy and Insolvency Proceedings Minimum accrual under a defined benefit provision Optional form exceeding 2% Paragraph 8515(7)(c) of the Income Tax Regulations- Indexing assumptions Periodic distribution of an actuarial surplus to retired members Phased retirement Proposed 8517(3) Amendment – Underfunded Pension Plan Transfer Limit Comfort Letter Quebec's additional pension benefit Quebec's indexing benefit Quebec's indexing benefit- Lump-sum payment on tax deferred transfer Quebec's indexing benefit where plan benefit at maximum Receiving a maximum pension benefit from two different defined benefit provisions Reciprocal transfer involving a plan with an unfunded liability Subsection 8303(6) of the Income Tax Regulations- Qualifying transfer to pension plan Surplus used on plan wind up to provide stand alone ancillary benefits Use of "banked hours" to increase benefits Benefits- MP Plans Conversion from defined contribution (DC) provision to defined benefit (DB) provision Variable benefits paid out from a money purchase provision Paying indexing from a registered pension plan (RPP) after annuity purchase Self-annuitized money purchase plans Status of legislation on variable benefits paid out from a money purchase provision Eligible Service New provincial requirements for parental leave Payment to an employee in lieu of termination notice Periods of layoff in excess of five years Proportionality condition and the 50/50 test Proportionality Newsletter issues Recognition of past service Recognition of pre-reform service previously commuted Severance pay as pensionable earnings and credited service PA/PSPA/PAR Determination of normalized pension for a hybrid plan PA during period of disability leave PSPA calculation- New limits PARs Plan Administration Amending a pension plan when the plan is winding up due to bankruptcy Amendment to subparagraph 8502(d)(iv) of the Income Tax Regulations Administrator's obligation to send T10 when employee's address is unknown Demutualization Disclosure of personal and private information Individual Pension Plans established primarily to accept a transfer of funds from a prior registered pension plan Locked-in designation Multi-employer plan (MEP) and specified multi-employer plan (SMEP) Quebec's Bill 102 Retroactive application (Same sex partners) Same sex partners The payment of related fees or reimbursement to the employer Unable to locate members Budget- Questions and Answers 2011 Budget Other- Questions and Answers Proposed tax changes related to the Saskatchewan Pension Plan Date modified: 2016-02-23 ...

Property and services acquired in the Yukon Tax relief outlined in Technical Information Bulletin (TIB) B-039R3, GST/HST Administrative Policy – Application of the GST/HST to Indians no longer applies to First Nations and their members in the Yukon with or without a final land claim agreement, as there are no reserves in the Yukon for purposes of section 87 of the Indian Act. ...

For example, if your 2014 tax return was filed on April 15, 2015, and your 2014 notice of assessment is dated May 28, 2015, the CRA can reassess your 2014 tax return until May 28, 2018 (May 28, 2015 + three years). for any years that the taxpayer or person filing the return has made any misrepresentation that is attributable to neglect, carelessness, or willful default or the taxpayer has committed any fraud in filing a return, or supplying information under the Income Tax Act. ...

Forms and publications Form T1171, Tax Withholding Waiver on Accumulated Income Payments from RESPs Form T2030, Direct Transfer Under Subparagraph 60(l)(v) Interpretation Bulletin IT-337, Retiring Allowances Interpretation Bulletin IT-500, Registered Retirement Savings Plans – Death of an Annuitant Interpretation Bulletin IT-528, Transfers of Funds Between Registered Plans Date modified: 2016-11-09 ...

Benefit and credit payment dates reminders Receive payment date email reminders for the Canada child benefit, goods and services tax / harmonized sales tax (GST/HST) credit and working income tax benefit (advance payments). ...

Tax Preparation Clinics- CHÂTEAUGUAY QC Name & Address Types Returns prepared Languages Clientele Centre d'action bénévole du Grand Châteauguay By appointments Current year and prior year returns English, French General Public Impôt-Bénévoles du Suroît (Châteauguay) 8 rue Rainville J6K 4H3 Walk-ins Current year and prior year returns English, French General Public Impôt-Bénévoles du Suroît (Châteauguay) Âge d'Or Saint-Joachim. ...

He or she: has been living with you in a conjugal relationship, and this current relationship has lasted at least 12 continuous months Note In this definition, 12 continuous months includes any period you were separated for less than 90 days because of a breakdown in the relationship.   ...

For more information, see Information Sheet RC4177, Death of an RRSP Annuitant or a PRPP Member, or Form T2019, Death of an RRSP Annuitant – Refund of Premiums or Joint Designation on the death of a PRPP Member. ...

For information about electronic filing options by return type, go to our Filing Information Returns Electronically (T4/T5 and other types of returns) – What you should know before page. ...

About the CRA Who we are The Canada Revenue Agency (CRA) administers income tax, goods and services tax/harmonized sales tax (GST / HST), and other taxes, and is the principal revenue collector in the country. ...