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Note – HST Reference in this publication is made to supplies taxable at 5% (the rate of the GST) or 13% (the rate of the HST). ...

If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...

Return to first footnote 2 referrer Footnote 3 The variance between planned spending from 2014-15 to 2016-17 is mainly the result of the recovery of costs related to the parts of CPP & EI legislation that CRA administers. ...

Return to first footnote 1 referrer Footnote 2 The variance between planned spending from 2014-15 to 2016-17 is mainly the result of the recovery of costs related to the parts of CPP & EI legislation that CRA administers. ...

Fitzpatrick, CPA, FCA, TEP Partner Fitzpatrick & Company Chartered Accountants Charlottetown, Prince Edward Island Gordon Gillis, B.A., LL.B. ...

Substantial renovation = new construction 23. If the building has been substantially renovated, the unit is treated for GST/HST purposes in the same manner as a newly constructed residential complex. ...

If you want to offer other optional provisions (for example: DTC elections), you can find more information in the Sample pro forma – Declaration of Trust. ...

As a result, a member who participates in two separate (not associated as determined by subsections 8504(8) & (9)) defined benefit provisions can receive a maximum pension benefit from each of the two provisions. ...

That is, does paragraph 8515(7)(c) of the Income Tax Regulations (Regulations) accommodate an assumption of 4 % post-retirement indexing for maximum funding valuation, whether or not the registered pension plan terms have any post-retirement indexing provisions? ...

Education savings rollover election- prescribed information The following information must be included in the education savings rollover election document: Rollover amount RDSP issuer name, specimen plan name, specimen plan number, and contract number RDSP / RESP beneficiary name, SIN RDSP holder name, SIN/BN RESP suscriber name, SIN RESP promoter name, specimen plan name, specimen plan number and contract number RESP promoter’s address Space for the RESP subscriber’s signature and date Space for the RESP promoter's (authorized person) signature and date Space for the RDSP holder’s signature and date Space for the RDSP issuer’s (authorized person) signature and date Withdrawal requirements from an SDSP Previously, the yearly minimum withdrawal requirement from an SDSP applied only to plans in a PGAP year. ...