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A connected person is similar to a " significant shareholder" as defined in paragraph 8(d) of the Circular, with the exception that the "connected person" has a broader meaning than "significant shareholder". ...

Without a designated beneficiary or a spouse or common law partner at the time of the member's death, the balance of the account will be paid to the estate.   ...

The Department recognizes that in certain situations either a related group or an unrelated group of shareholders may control a corporation if they owned amongst themselves at least 50% + 1 of the issued and outstanding voting shares of the corporation at the same time and if they have historically acted in concert as a group. ...

. * Revised paragraphs are indicated by a side bar in the right margin. ...

Universities & public colleges Note: These provisions do not include meal plans at a university or public college. ...

Agreed: For Canada Original signed by Mickey Sarazin Canadian Competent Authority Director General Legislative Policy Directorate Date: November 9, 2010 For the United States of America Original signed by Michael Danilack United States Competent Authority Deputy Commissioner (International) Large Business & International Division Date: November 12, 2010 [Footnote 1] In this memorandum of understanding, the term Board Member includes the Chair, unless the context requires otherwise. ...

[Benefit programs and benefit-related services delivered by the Canada Revenue Agency] Six federal benefit programs Canada Child Tax Benefit Children's Special Allowances Disability tax credit Universal Child Care Benefit- on behalf of Human Resources and Skills Development Canada Goods and services tax / harmonized sales tax credit Working income tax benefit advance payments Twenty-six ongoing benefit programs for provinces and territories 1st year 1st year British Columbia-BC family bonus 1996 Newfoundland and Labrador child benefit 1999 Alberta family employment tax credit 1997 Newfoundland and Labrador seniors' benefit 1999 New Brunswick child tax benefit 1997 Saskatchewan low-income tax credit 2000 New Brunswick working income supplement 1997 Newfoundland and Labrador- mother baby nutrition supplement 2001 Newfoundland and Labrador harmonized sales tax credit 1997 Ontario child benefit 2007 British Columbia- BC earned income benefit 1998 British Columbia low income climate action tax credit 2008 Saskatchewan child benefit 1998 Ontario senior homeowners' property tax grant 2009 Northwest Territories child benefit 1998 Ontario sales tax credit 2010 Northwest Territories- territorial worker's supplement 1998 British Columbia harmonized sales tax credit 2010 Nova Scotia child benefit 1998 Nova Scotia affordable living tax credit 2010 Yukon child benefit 1999 Ontario energy and property tax credit 2011 Nunavut child benefit 1999 Northern Ontario energy credit 2011 Nunavut- territorial worker's supplement 1999 New Brunswick school supplement 2012 Ten one-time payment programs 1st year 1st year Relief for heating expenses (federal) 2000 Energy cost benefit (federal) 2005 British Columbia- BC energy rebate 2001 Alberta 2005 resource rebate 2005 Alberta energy tax refund 2001 Ontario home electricity relief 2006 Ontario taxpayer dividend 2001 British Columbia climate action dividend 2008 Nova Scotia taxpayer refund 2003 Ontario sales tax transition benefit 2010 Eighty-five data exchange and data transfer services Fifty-two income verification data exchanges with provinces to support programs Ten National child benefit supplement data exchanges with provinces and territories to facilitate the calculation of social assistance Five data transfers with provinces to support top-ups for CRA-administered child benefit programs Two data transfers of income and child information to support administration of the Ontario child care supplement and Quebec family allowance programs Eight data exchanges and transfers to support the Nova Scotia pharmacare program, the British Columbia low income climate action tax credit, Ontario senior homeowners property tax grant, Ontario sales tax credit, Ontario energy and property tax credit/Northern Ontario tax credit, Ontario trillium benefit, BC harmonized sales tax credit and to assist the ministère du Revenu du Québec in administering the Quebec Taxation Act Eight data exchanges and data transfers to support federal administration of the Employment insurance family supplement, Guaranteed income supplement, Canada learning bond, additional canada education savings grant, Registered disability savings plan and Canadian disability savings grant and Old age security [service standards] Canadians' confidence in the integrity of the tax system is essential to the CRA's success. ...

Please refer to page 154 of the CRA Annual Report to Parliament 2012-2013 for an explanation of how this figure relates to the CRA Financial Statements – Agency Activities. 2012-2013 human resources (full-time equivalents) Sub-program Planned Actual Difference Individual returns and payment processing 4,235 3,958 277 Business returns and payment processing 2,805 2,577 228 GST administration in Quebec nil nil nil Total 7,040 6,535 505 Numbers may not add due to rounding. ...

The corporation must, however, complete and submit the form entitled "NOTIFICATION OF ACCOUNTING PERIODS ". ...

This policy clarifies the meaning of " courses leading to certificates, diplomas, licences or similar documents, or classes or ratings in respect of licences, that attest to the competence of individuals to practise or perform a trade or vocation" in section 8. ...