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ROSEMERE J7A $1,410.95 CORPORATION L'AUTRE CARTIER QUEBEC G1J $544.00 CORPORATION MUNICIPALE DE LA PAROISSE DE SAINT-CYPRIEN ST-CYPRIEN-ETCH G0R $12,986.90 CORPORATION MUNICIPALE DE LA PAROISSE ST-AIME SAINT-AIME J0G $4,459.13 CORPORATION MUNICIPALE DE SAINTE-PRAXEDE DISRAELI G0N $6,242.63 CORPORATION MUNICIPALE DU VILLAGE DE NAPIERVILLE NAPIERVILLE J0J $60,792.76 CORPORATION MUNICIPALE PAROISSE DE ST-URBAIN ST-URBAIN G0A $8,991.14 CORPORATION OF THE NORTHERN VILLAGE OF AKULIVIK AKULIVIK J0M $26,370.88 CORPORATION OF THE NORTHERN VILLAGE OF AUPALUK AUPALUK J0M $51,439.65 CORPORATION OF THE NORTHERN VILLAGE OF IVUJIVIK IVUJIVIK J0M $23,519.81 CORPORATION OF THE NORTHERN VILLAGE OF KANGIQSUALUJJUAQ KANGIQSUALUJJUAQ J0M $35,320.17 CORPORATION OF THE NORTHERN VILLAGE OF KANGIRSUJUAQ KANGIQSUJUAQ J0M $30,316.44 CORPORATION OF THE NORTHERN VILLAGE OF KANGIRSUK KANGIRSUK J0M $37,043.40 CORPORATION OF THE NORTHERN VILLAGE OF KUUJJUAQ KUUJJUAQ J0M $106,656.68 CORPORATION OF THE NORTHERN VILLAGE OF KUUJJUARAPIK KUUJJUARAPIK J0M $92,059.21 CORPORATION OF THE NORTHERN VILLAGE OF PUVIRNITUQ PUVIRNITUQ J0M $99,068.40 CORPORATION OF THE NORTHERN VILLAGE OF QUAQTAQ QUARTAQ J0M $26,544.75 CORPORATION OF THE NORTHERN VILLAGE OF SALLUIT SALLUIT J0M $27,410.03 CORPORATION OF THE NORTHERN VILLAGE OF TASIUJAQ TASIVTAQ J0M $27,975.73 CORPORATION OF THE NORTHERN VILLAGE OF UMIUJAQ UMIUJAQ J0M $26,002.48 CORPORATION TAXIBUS DE VAL-D'OR SULLIVAN J0Y $4,704.18 CORPORATION TRANSPORT MRC JOLIETTE JOLIETTE J6E $61,758.06 DOMAINE BELLE-VIE ST-MARC-DU-LAC-LONG SAINT-MARC-DU-LAC-LONG G0L $1,589.60 DOMAINE CHENIER INC ST-EUSTACHE J7R $405.36 DOMAINE DU CAP CAP-D'ESPOIR G0C $260.19 DOMICILES POP INC MATANE G4W $4,935.79 DOUGLAS RESIDENCE INC. / RESIDENCE DOUGLAS INC. ... PAGEAU DU CHRIST-ROI JOLIETTE J6E $427.92 LA COOPERATIVE D'HABITATION SANS NOM DE COTE ST-PAUL MONTREAL H4E $27.06 LA COOPERATIVE D'HABITATION TOIT ET MOI (GATINEAU) GATINEAU J8T $742.76 LA CORDEE, RESSOURCE ALTERNATIVE EN SANTE MENTALE SHERBROOKE J1H $282.07 LA CORPORATION D'AQUEDUC DU PIED DE LA MONTAGNE ST-CASIMIR G0A $106.50 LA CORPORATION DE LA PAROISSE DE SAINT-DAVID SAINT-DAVID J0G $10,113.51 LA CORPORATION DE L'HORIZON D'OR DE GRENVILLE & AGGLOMERATION LTEE GRENVILLE-SUR-LA-ROUGE J0V $830.92 LA CORPORATION DE PROMOTION INDUSTRIELLE ET COMMERCIALE DE S SEPT-ILES G4R $4,817.72 LA CORPORATION DES MANOIRS DE LA CHATEAUGUAY CHATEAUGUAY J6J $625.59 LA CORPORATION DES TRANSPORTS ADAPTE ET COLLECTIF DE PAPINEA PAPINEAUVILLE J0V $6,742.62 LA CORPORATION D'HABITATION DES DEUX COTEAUX LES COTEAUX J7X $618.68 LA CORPORATION D'HABITATIONS JEANNE-MANCE MONTREAL H2X $149,189.37 LA CORPORATION DU COMTE DE YAMASKA NICOLET J3T $7,371.47 LA CORPORATION LE HAVRE DE SAINT-JEAN-CHRYSOSTOME ST-J-CHRYSOSTOME G6Z $602.63 LA CORPORATION MUNICIPALE DE NOTRE-DAME-DU-ROSAIRE NOTRE-DAME-DU-ROSAIRE G0R $5,111.92 LA MAISON DES TOURNESOLS MONT-JOLI G5H $364.82 LA MAISON DU CHEMINEMENT ROBERVAL G8H $2,222.31 LA MAISON DU MARIGOT INC. ... ST-FLAVIEN CTE LOTBINIERE G0S $543.16 RESIDENCE UKRAINIENNE DE MONTREAL / UKRAINIAN RESIDENCE OF MONTREAL MONTREAL H1Y $3,604.67 RESIDENCES BONAVENTURE QUEBEC G1N $2,405.17 RESIDENCES DU MEANDRE L'ASSOMPTION J5W $28,177.42 RESIDENCES ST-FREDERIC INC. ...

PAGEAU DU CHRIST-ROI JOLIETTE J6E $697.22 LA COOPÉRATIVE D'HABITATION SANS NON DE CÔTE ST-PAUL MONTRÉAL H4E $80.93 LA COOPÉRATIVE D'HABITATION TERRASSES CHAMBORD (MONTRÉAL) MONTRÉAL H2E $55.25 LA COOPÉRATIVE D'HABITATION TOIT ET MOI (GATINEAU) GATINEAU J8T $244.65 LA COOPÉRATIVE D'HABITATION UNIE DES 46 (MONTRÉAL) MONTRÉAL H2E $191.81 LA COOPÉRATIVE D'HABITATION VENT D'EST MONTRÉAL H1X $585.13 LA COOPÉRATIVE D'HABITATION VIE DE QUARTIER (QUÉBEC) QUÉBEC G1R $294.80 LA CORPORATION DE L'HORIZON D'OR DE GRENVILLE & AGGLOMERATION LTEE GRENVILLE J0V $2,336.20 LA CORPORATION DE LOGEMENT COMMUNAUTAIRE HOLLAND QUÉBEC G1J $55,202.98 LA CORPORATION DE TRANSPORT LA CADENCE C T L C PLESSISVILLE G6L $4,551.99 LA CORPORATION DES TRANSPORTS ADAPTE ET COLLECTIF DE PAPINEAU INC PAPINEAUVILLE J0V $5,604.34 LA CORPORATION D'HABITATION DES DEUX COTEAUX LES COTEAUX J7X $646.86 LA CORPORATION D'HABITATIONS JEANNE-MANCE MONTRÉAL H2X $160,572.41 LA CORPORATION TRANSPORT ADAPTE FRAN-CHE-MONT (C.T.A.F.C.M.) ... CHICOUTIMI G7H $49,549.74 PROPULSION LANAUDIÈRE JOLIETTE J6E $902.03 RÉDIE INTERMUNICIPALE DE POLICE ROUSSILLON CANDIAC J5R $38,403.40 REGIE D'AQUEDUC DE GRAND PRE SAINT-ÉDOUARD-DE-MASKINONGE G0K $7,095.02 REGIE D'AQUEDUC INTERMUNICIPALE DES MOULINS TERREBONNE J6V $387,935.45 REGIE D'AQUEDUC RICHELIEU CENTRE SAINT-LOUIS J0G $3,689.94 REGIE D'ASSAINISSEMENT DES COTEAUX LES COTEAUX J7X $5,179.74 REGIE D'ASSAINISSEMENT DES EAUX DE DEUX-MONTAGNES SAINT-JOSEPH-DU-LAC J0N $548.83 REGIE D'ASSAINISSEMENT DES EAUX DE LA VALLEE DU RICHELIEU MONT-SAINT-HILAIRE J3G $41,626.47 REGIE D'ASSAINISSEMENT DES EAUX DU BASSIN DE LAPRAIRIE SAINTE-CATHERINE J5C $165,597.12 REGIE D'ASSAINISSEMENT DES EAUX DU GRAND JOLIETTE NOTRE-DAME-DES-PRAIRIES J6E $15,247.24 REGIE D'ASSAINISSEMENT DES EAUX RICHELIEU-SAINT-LAURENT SOREL J3P $15,407.13 REGIE D'ASSAINISSEMENT DES EAUX SAINTE-MADELEINE/SAINTE- MARIE-MADELEINE JOLIETTE J6E $1,415.55 "REGIE D'ASSAINISSEMENT DES EAUX USEES DE BOISCHATEL, L'ANGE" L'ANGE-GARDIEN G0A $10,265.74 REGIE D'ASSAINISSEMENT DES EAUX USEES DE CHATHAM/LACHUTE LACHUTE J8H $572.34 REGIE D'ASSAINISSEMENT DES EAUX USEES TERREBONNE-MASCOUCHE MASCOUCHE J7K $359,436.44 REGIE D'ASSAINISSEMENT ROUGEMONT-ST-CESAIRE SAINT-CÉSAIRE J0L $9,571.42 REGIE DE GESTION DES MATIERES RESIDUELLES DE LA MAURICIE SAINT-ÉTIENNE-DES-GRÈS G0X $281,861.61 REGIE DE GESTION DES MATIERES RESIDUELLES DE MANICOUAGAN BAIE-COMEAU G5C $13,849.05 RÉGIE DE GESTION DES MATIÈRES RÉSIDUELLES DU LAC-ST-JEAN ALMA G8B $324,749.84 REGIE DE L'AQUEDUC INTERMUNICIPAL DU BAS-RICHELIEU SAINT-DENIS SUR RICHELIEU J0H $56,548.07 REGIE DE L'EAU DE L'ILE PERROT VAUDREUIL-DORION J7V $39,634.71 REGIE DE L'EST POUR LA GESTION INTERMUNICIPALE DES MATIERES RESIDUELLES DE MATAWINIE SAINTE-BÉATRIX J0K $28,445.89 RÉGIE DE POLICE DE MEMPHRÉMAGOG MAGOG J1X $35,085.78 RÉGIE DE TRI ET DE RÉCUPÉRATION DE LA RÉGION SHERBROOKOISE SHERBROOKE J1H $14,007.09 RÉGIE DES INCENDIES DU CENTRE-MÉKINAC PROULXVILLE G0X $535.51 REGIE D'INCENDIE PIERREVILLE SAINT-FRANCOIS-DU-LAC PIERREVILLE J0G $1,793.38 RÉGIE INCENDIE LAC SAINT-PIERRE BAIE-DU-FEBVRE J0G $2,322.81 REGIE INTERMUNICIPAL DAQUEDUC & DEGOUT DE LOTBINIERE CENTRE LAURIER-STATION G0S $12,183.90 REGIE INTERMUNICIPAL DE PROTECTION INCENDIE DE LA REGION DE COATICOOK J1A $2,762.09 REGIE INTERMUNICIPALE ARGENTEUIL DEUX-MONTAGNES LACHUTE J8H $29,148.28 RÉGIE INTERMUNICIPALE D'ACTON ET DES MASKOUTAINS SAINT-HYACINTHE J2S $148,314.27 REGIE INTERMUNICIPALE D'APPROVISIONNEMENT EN EAUX POTABLE HE SAINT-SÉBASTIEN J0J $2,783.31 RÉGIE INTERMUNICIPALE D'AQUEDUC DE LA VALLÉE DE CHÂTEAUGUAY SAINT-ISIDORE-DE-LAPRAIRIE J0L $4,759.62 RÉGIE INTERMUNICIPALE D'AQUEDUC RICHELIEU-YAMASKA SAINTE-VICTOIRE-DE-SOREL J0G $5,152.63 REGIE INTERMUNICIPALE D'ASSAIN DES EAUX DE SAINTE-THERESE ET BLAINVILLE J7C $52,104.14 RÉGIE INTERMUNICIPALE D'ASSAINISSEMENT DES EAUX DE ROSEMÈRE ET DE LORRAINE ROSEMÈRE J7A $3,136.19 REGIE INTERMUNICIPALE D'ASSAINISSEMENT DES EAUX USEES DE SAI SAINT-BASILE-LE-GRAND J3N $9,983.76 REGIE INTERMUNICIPALE D'ASSAINISSEMENT DU CANTON DE METGERMETTE (RIACM) SAINTE-AURÉLIE G0M $599.90 REGIE INTERMUNICIPALE DE BERTHIER BERTHIERVILLE J0K $8,836.06 REGIE INTERMUNICIPALE DE GESTION DES DECHETS DE L'ISLET-SUD SAINTE-PERPÉTUE-DE-L'ISLET G0R $2,227.88 RÉGIE INTERMUNICIPALE DE GESTION DES DÉCHETS DES CHUTES-DE-LA-CHAUDIÈRE SAINT-LAMBERT-DE-LÉVIS G0S $14,307.17 REGIE INTERMUNICIPALE DE GESTION DES DECHETS DU BAS SAINT-FRANCOIS SAINT-GERMAIN-DE-GRANTHAM J0C $29,103.85 RÉGIE INTERMUNICIPALE DE GESTION DES DÉCHETS SOLIDES DE LA RÉGION DE COATICOOK COATICOOK J1A $34,001.59 REGIE INTERMUNICIPALE DE GESTION DES DECHETS SOLIDES DE L'ANSE-À-GILLES L'ISLETVILLE G0R $2,599.61 RÉGIE INTERMUNICIPALE DE GESTION DES DÉCHETS SOLIDES DES ANSES GRANDE-RIVIÈRE G0C $1,302.94 RÉGIE INTERMUNICIPALE DE GESTION DES DÉCHETS SOLIDES DES ETCHEMINS SAINTE-JUSTINE G0R $629.68 REGIE INTERMUNICIPALE DE GESTION DES MATIERES RÉSIDUELLES DE L'ISLET-MONTMAGNY L'ISLETVILLE G0R $91.22 RÉGIE INTERMUNICIPALE DE GESTION INTÉGRÉE DES DÉCHETS BÉCANCOUR-NICOLET-YAMASKA BÉCANCOUR G9H $37,017.05 RÉGIE INTERMUNICIPALE DE LA GESTION DES DÉCHETS DE ROUSSILLON MACAMIC J0Z $2,775.50 REGIE INTERMUNICIPALE DE L'AEROPORT DE DOLBEAU-MISTASSINI- ST-FÉLICIEN SAINT-FÉLICIEN G8K $1,823.17 RÉGIE INTERMUNICIPALE DE L'EAU DE LA VALLÉE DU RICHELIEU MCMASTERVILLE J3G $27,937.49 "REGIE INTERMUNICIPALE DE L'EAU POTABLE VARENNES, SAINTE-JULIE, SAINT-AMABLE" VARENNES J3X $24,261.34 "REGIE INTERMUNICIPALE DE L'EAUTRACY, SAINT-JOSEPH SAINT-ROCH" SOREL-TRACY J3P $3,851.62 REGIE INTERMUNICIPALE DE POLICE DE LA REGION DE JOLIETTE JOLIETTE J6E $474.49 RÉGIE INTERMUNICIPALE DE POLICE DES RIVERAINS SALABERRY-DE-VALLEYFIELD J6T $336.34 REGIE INTERMUNICIPALE DE POLICE RICHELIEU SAINT-LAURENT BELOEIL J3G $99,534.62 REGIE INTERMUNICIPALE DE POLICE THERESE-DE BLAINVILLE SAINTE-THÉRÈSE J7E $39,582.22 RÉGIE INTERMUNICIPALE DE PROTECTION CONTRE LES INCENDIES DU CANTON-DE-HATLEY ET DE NORTH HATLEY NORTH HATLEY J0B $6,681.74 REGIE INTERMUNICIPALE DE PROTECTION CONTRE LES INCENDIES KAMLOUP SAINT-ALEXANDRE-DE-KAMOURASKA G0L $995.20 REGIE INTERMUNICIPALE DE PROTECTION CONTRE L'INCENDIE DE ROXTON FALLS ROXTON FALLS J0H $1,259.75 REGIE INTERMUNICIPALE DE PROTECTION CONTRE L'INCENDIE DE VALCOURT VALCOURT J0E $10,326.49 REGIE INTERMUNICIPALE DE PROTECTION INCENDIE LOIS-AIME MASSU MASSUEVILLE J0G $1,079.68 RÉGIE INTERMUNICIPALE DE RESTAURATION ET DE PRÉSERVATION DESTROIS-LACS ASBESTOS J1T $2,326.23 REGIE INTERMUNICIPALE DE ROXTON ROXTON FALLS J0H $592.61 RÉGIE INTERMUNICIPALE DE SÉCURITÉ INCENDIE DE BULSTRODE SAINTE-EULALIE G0Z $1,060.47 REGIE INTERMUNICIPALE DE SECURITE INCENDIE DE GRAND-ST-ESPRIT/STE-MONIQUE GRAND-SAINT-ESPRIT J0G $1,944.14 REGIE INTERMUNICIPALE DE SECURITE INCENDIE GEANT SAINT-EDMOND-LES-PLAINES G0W $4,417.87 RÉGIE INTERMUNICIPALE DE SÉCURITÉ INCENDIE-SECTEUR NORD DE LAC-SAINT-JEAN-EST L'ASCENSION-DE-NOTRE-SEIGNEUR G0W $1,142.78 RÉGIE INTERMUNICIPALE DE SÉCURITÉ INCENDIE-SECTEUR SUD MÉTABETCHOUAN-LAC-À-LA-CROIX G8G $2,625.30 RÉGIE INTERMUNICIPALE DE SÉCURITÉ PUBLIQUE DES CHUTES DAVELUYVILLE G0Z $1,595.41 REGIE INTERMUNICIPALE DE TRAITEMENT DES DECHETS DE MATAWINIE SAINT-DONAT J0T $908.33 RÉGIE INTERMUNICIPALE D'ÉLIMINATION DE DÉCHETS SOLIDES DE BROME-MISSISQUOI COWANSVILLE J2K $22,704.42 RÉGIE INTERMUNICIPALE D'ÉLIMINATION DES MATIÈRES RÉSIDUELLES DES SOURCES ASBESTOS J1T $117.56 REGIE INTERMUNICIPALE DES DECHETS DE CJLLR SAINTE-JUSTINE G0R $1,315.06 REGIE INTERMUNICIPALE DES DECHETS DE LA LIEVRE MONT-LAURIER J9L $59,777.73 REGIE INTERMUNICIPALE DES DECHETS DE TEMISCOUATA DÉGELIS G5T $87,130.81 REGIE INTERMUNICIPALE D'INCENDIE DE LA REGION DE WINDSOR WINDSOR J1S $2,418.26 RÉGIE INTERMUNICIPALE D'INCENDIE DE LA RÉGION D'EAST ANGUS EAST-ANGUS J0B $1,635.38 REGIE INTERMUNICIPALE D'INCENDIE DE ROUSSILLON MACAMIC J0Z $391.05 REGIE INTERMUNICIPALE D'INCENDIE DES 3 MONTS SAINTS-MARTYRS-CANADIENS G0Y $1,820.69 RÉGIE INTERMUNICIPALE D'INCENDIE DU LAC SAINT-FRANÇOIS LES COTEAUX J7X $10,744.62 REGIE INTERMUNICIPALE DU COMTE DE BEAUCE SUD SAINT-CÔME-LINIÈRE G0M $50,336.98 RÉGIE INTERMUNICIPALE DU SECTEUR NORD DE LAC-SAINT-JEAN-EST LABRECQUE G0W $2,826.46 REGIE INTERMUNICIPALE DU TRANSPORT ADAPTE DE LA VALLEE DU RICHELIEU MCMASTERVILLE J3G $9,950.01 REGIE INTERMUNICIPALE EN PROTECTION INCENDIE DU KAMOURASKA OUEST SAINT-PACÔME G0L $1,554.51 RÉGIE INTERMUNICIPALE INCENTRAIDE SAINT-LOUIS-DE-BLANDFORD G0Z $977.86 REGIE INTERMUNICIPALE SANITAIRE DES HAMEAUX ASBESTOS J1T $7,392.51 REGIE INTERMUNICIPALE VALLEE RIVIERE SAINTE-MARGUERITE SACRÉ-COEUR-SAGUENAY G0T $68.30 RÉGIE INTERMUNICPALE DE LA RÉGION DE THETFORD THETFORD MINES G6H $16,459.27 RÉGIE MUNICIPALE DE TRANSPORT EN COMMUN DU CENTRE-DE-LA-MAURICIE SHAWINIGAN G9N $34,768.64 REGIE REGIONALE DE GESTION DES MATIERES RESIDUELLES DE PORTNEUF PONT-ROUGE G3H $164,966.99 RÉSEAU D'AQUEDUC LAPIERRE INC. ... VICTORIAVILLE G6P $16,095.07 SAINT-ANTOINE 50+ COMMUNITY CENTRE / CENTRE COMMUNAUTAIRE SAINT-ANTOINE 50+ MONTRÉAL H3H $1,333.74 SERVICE DE SECURITE INCENDIE DE LA REGION DE RICHMOND RICHMOND J0B $3,061.38 SERVICE DE TRANSPORT ADAPTÉ DE LA CAPITALE (STAC) QUÉBEC G1P $142,056.00 SERVICE DE TRANSPORT ADAPTÉ LA CARAVELLE INC. ...

PAGEAU DU CHRIST-ROI JOLIETTE J6E $440.49 LA COOPÉRATIVE D'HABITATION SANS NON DE CÔTE ST-PAUL MONTRÉAL H4E $46.60 LA COOPÉRATIVE D'HABITATION TERRASSES CHAMBORD (MONTRÉAL) MONTREAL H2E $70.44 LA COOPÉRATIVE D'HABITATION TOIT ET MOI (GATINEAU) GATINEAU J8T $116.32 LA COOPÉRATIVE D'HABITATION UNIE DES 46 (MONTRÉAL) MONTREAL H2E $411.49 LA COOPÉRATIVE D'HABITATION VENT D'EST MONTREAL H1X $331.97 LA COOPÉRATIVE D'HABITATION VIE DE QUARTIER (QUÉBEC) QUEBEC G1R $1,338.27 LA CORPORATION D'HABITATION DES DEUX COTEAUX LES COTEAUX J7X $564.61 LA CORPORATION D'HABITATIONS JEANNE-MANCE MONTREAL H2X $169,435.33 LA CORPORATION DE L'HORIZON D'OR DE GRENVILLE & AGGLOMERATION LTEE GRENVILLE J0V $816.09 LA CORPORATION DE LOGEMENT COMMUNAUTAIRE HOLLAND QUEBEC G1J $405.31 LA CORPORATION DE TRANSPORT LA CADENCE C T L C PLESSISVILLE G6L $6,850.28 LA CORPORATION DES TRANSPORTS ADAPTE ET COLLECTIF DE PAPINEAU INC PAPINEAUVILLE J0V $6,182.35 LA CORPORATION TRANSPORT ADAPTE FRAN-CHE-MONT (C.T.A.F.C.M.) ... LAC-MEGANTIC G6B $1,307.50 LOGIS 12 + MONTREAL H1E $711.15 LOISIRS FRÈRE ANDRÉ INC. ... SAINT-LUDGER G0M $204.37 RÉSEAU DE TRANSPORT COLLECTIF DE LA GASPÉSIE ET DES ÎLES-DE-LA-MADELEINE GASPÉ G4X $17,097.30 RÉSIDENCE DE L'ACADÉMIE MONTREAL H2L $70,190.54 RÉSIDENCE DE LA SEIGNEURIE DE SOULANGES SAINT-POLYCARPE J0P $1,103.14 RÉSIDENCE DES GENS HEUREUX SAINT HYACINTHE J2T $790.10 RÉSIDENCE GRONDINES VIE NOUVELLE GRONDINES G0A $627.91 RÉSIDENCE STE-MONIQUE SAINT-FÉLICIEN G8K $1,419.58 RÉSIDENCES BONAVENTURE QUÉBEC G1N $1,288.36 SAINT-ANTOINE 50+ COMMUNITY CENTRE / CENTRE COMMUNAUTAIRE SAINT-ANTOINE 50+ MONTREAL H3H $1,904.70 SERVICE D'INTÉGRATION À LA COLLECTIVITÉ MONTRÉAL H2G $11,237.02 SERVICE DE SECURITE INCENDIE DE LA REGION DE RICHMOND RICHMOND J0B $6,859.33 SERVICE DE TRANSPORT ADAPTÉ DE LA CAPITALE (STAC) QUEBEC G1P $176,122.47 SERVICE DE TRANSPORT ADAPTÉ ET COLLECTIF RÉGIONAL DE LA MRC DE PIERRE-DE SAUREL SOREL-TRACY J3P $2,857.51 SERVICE DE TRANSPORT ADAPTÉ LA CARAVELLE INC. ...

The Department has issued the following interpretation bulletins dealing with specific types of Part XIII payments: IT-155R3- Exemption from Non-Resident Tax on Interest Payable on Certain Bonds, Debentures, Notes, Hypothecs or Similar Obligations- 212(1)(b)(ii) IT-360R2- Interest Payable in a Foreign Currency- 212(1)(b)(iii) IT-361R2- Exemption From Tax on Interest Payments to Non-Residents- 212(1)(b)(vii) IT-303 & SR- Know-How and Similar Payments to Non-Residents- 212(1)(d) IT-76R2- Exempt Portion of Pension When Employee Has Been a Non-Resident- 212(1)(h) IT-163R2- Election by Non-Resident Individuals on Certain Canadian Source Income- 212(1)(f), (h), (j) to (m) and (q), 217 IT-393R- Election re Tax on Rents and Timber Royalties- Non-Residents- 216 IT-465R- Non-Resident Beneficiaries of Trusts- 212(1)(c) IT-468R- Management or Administration Fees Paid to Non-Residents- 212(1)(a) and 212(4) IT-489 & SR- Non-Arm's Length Sale of Shares to a Corporation- 212.1 IT-494- Hire of Ships and Aircraft from Non-Residents- 212(1)(d) The following bulletins include comments on certain Part XIII type payments as indicated below: PAGE 3 Bulletin Paragraphs Part XIII Reference IT-77R 10 to 12 212(1), 214(4), 215 IT-320R2 9 212(1)(b)(ii)(C) IT-342R 6 212(1)(c) IT-434R 16 212(1)(d), 216 IT-438R 11 212(1)(d), 214(1) IT-118R3 22 and 23 212(1)(f) IT-362R 18 212(1)(g) IT-397R 15 212(1)(h) IT-451R 10 212(1)(h), 212(1)(j) to (q) IT-337R2 15 212(1)(j.1), 217 IT-500 39 to 45 212(1)(l), 214(3)(c) IT-230R2 2 212(1)(n) IT-308R 9 212(1)(r) IT-66R6 1 212(2) IT-88R2 15 and 25 212(2), 215 IT-96R5 2 212(2), 214(3)(a) IT-421R 21 212(2), 214(3)(a) IT-258R2 25 212(12) IT-260R 17 212(12) IT-369R 10 212(12) IT-440R 6 212(12) IT-510 23 212(12) IT-511 28 212(12) IT-81R 5 to 10 212(13.1)(b), 216 IT-502 & SR 14 and 40 212(17) IT-463R 7 212.1 IT-474R 51 and 58 212.1, 212(1)(b)(vii) IT-265R3 13 and 14 212(1)(b), 214(2) IT-119R3 9 to 11 214(3) IT-432R 4 214(3)(a) IT-410R 8 and 9 214(6), (7.1), (8)(a), (9) and (10) IT-120R3 42 216 IT-121R3 16 216 IT-171R2 25 217 IT-193SR 15 217 IT-401R2 12 217 IT-270R2 29 218(3) The references above and throughout this circular to interpretation bulletins and to other information circulars are made using the version number of the particular publication that was current at the time this circular was sent to printing. ...

Where benefits are paid in a form which has a lower actuarial equivalent than the normal form under the plan, the restrictions set out in A & B above must be respected. ... " (Signature) ^ (Position or rank of officer) ^ (c) Where benefits are provided through the use of an unallocated funding instrument (meaning, where some or all of the contributions are accumulated in an unallocated fund to be used to meet benefit payments as they come due or to purchase annuities for participants at retirement or on earlier termination of service with a vested right), the full valuation report of the actuary must be furnished giving the following data: (i) a brief history of the fund, (ii) a description of the benefits provided by the plan as at the valuation date, (iii) a statement, for both liabilities and assets, of the bases upon which the valuation was made. ...

The Department has issued the following interpretation bulletins dealing with specific types of Part XIII payments: IT-155R3- Exemption from Non-Resident Tax on Interest Payable on Certain Bonds, Debentures, Notes, Hypothecs or Similar Obligations- 212(1)(b)(ii) IT-360R2- Interest Payable in a Foreign Currency- 212(1)(b)(iii) IT-361R2- Exemption From Tax on Interest Payments to Non-Residents- 212(1)(b)(vii) IT-303 & SR- Know-How and Similar Payments to Non-Residents- 212(1)(d) IT-76R2- Exempt Portion of Pension When Employee Has Been a Non-Resident- 212(1)(h) IT-163R2- Election by Non-Resident Individuals on Certain Canadian Source Income- 212(1)(f), (h), (j) to (m) and (q), 217 IT-393R- Election re Tax on Rents and Timber Royalties- Non-Residents- 216 IT-465R- Non-Resident Beneficiaries of Trusts- 212(1)(c) IT-468R- Management or Administration Fees Paid to Non-Residents- 212(1)(a) and 212(4) IT-489 & SR- Non-Arm's Length Sale of Shares to a Corporation- 212.1 IT-494- Hire of Ships and Aircraft from Non-Residents- 212(1)(d) The following bulletins include comments on certain Part XIII type payments as indicated below: PAGE 3 Bulletin Paragraphs Part XIII Reference IT-77R 10 to 12 212(1), 214(4), 215 IT-320R2 9 212(1)(b)(ii)(C) IT-342R 6 212(1)(c) IT-434R 16 212(1)(d), 216 IT-438R 11 212(1)(d), 214(1) IT-118R3 22 and 23 212(1)(f) IT-362R 18 212(1)(g) IT-397R 15 212(1)(h) IT-451R 10 212(1)(h), 212(1)(j) to (q) IT-337R2 15 212(1)(j.1), 217 IT-500 39 to 45 212(1)(l), 214(3)(c) IT-230R2 2 212(1)(n) IT-308R 9 212(1)(r) IT-66R6 1 212(2) IT-88R2 15 and 25 212(2), 215 IT-96R5 2 212(2), 214(3)(a) IT-421R 21 212(2), 214(3)(a) IT-258R2 25 212(12) IT-260R 17 212(12) IT-369R 10 212(12) IT-440R 6 212(12) IT-510 23 212(12) IT-511 28 212(12) IT-81R 5 to 10 212(13.1)(b), 216 IT-502 & SR 14 and 40 212(17) IT-463R 7 212.1 IT-474R 51 and 58 212.1, 212(1)(b)(vii) IT-265R3 13 and 14 212(1)(b), 214(2) IT-119R3 9 to 11 214(3) IT-432R 4 214(3)(a) IT-410R 8 and 9 214(6), (7.1), (8)(a), (9) and (10) IT-120R3 42 216 IT-121R3 16 216 IT-171R2 25 217 IT-193SR 15 217 IT-401R2 12 217 IT-270R2 29 218(3) The references above and throughout this circular to interpretation bulletins and to other information circulars are made using the version number of the particular publication that was current at the time this circular was sent to printing. ...

Summary of the Corporate Business Plan 2023–24 with perspectives to 2025–26 From: Canada Revenue Agency © His Majesty the King in Right of Canada, as represented by the Minister of National Revenue, 2023 ISSN: 2563-3406 Rv1-6E-PDF On this page Message from the Minister Foreword from the Chair Message from the Commissioner Taxpayer Bill of Rights Core responsibilities Plans at a glance CRA Strategic Planning Framework Strategic priorities Planned spending and human resources Planned spending Planned human resources Estimates by vote Future-oriented condensed statement of operations Corporate information Organizational profile Raison d’être, mandate, and role: who we are and what we do Operating context Supporting information on the program inventory CRA staffing principles Supplementary Information Tables Federal tax expenditures Organizational contact information Appendix: definitions Available in PDF [PDF- 1.18 MB] Message from the Minister I am honoured to be the Minister of National Revenue, responsible for the Canada Revenue Agency (CRA), for over seven years. ... The document that follows is the result of many discussions between the Board and Senior Management – tough questions, candid responses, engaged dialogue. ... In an effort to advance reconciliation and renew the relationship with Indigenous peoples, based on recognition of rights, respect, cooperation and partnership, the CRA developed, in collaboration with First Nations, Métis, and Inuit people, an Indigenous Portfolio Action Plan 2021–2022 to 2023–2024 – Focus on Reconciliation. ...

Canada Revenue Agency 2023–24 Departmental Plan From: Canada Revenue Agency © His Majesty the King in Right of Canada, as represented by the Minister of National Revenue, 2023 ISSN: 2371-7629 Rv1-29E-PDF On this page Message from the Minister Message from the Commissioner Taxpayer Bill of Rights Core responsibilities Plans at a glance CRA Strategic Planning Framework Strategic priorities Planned spending and human resources Planned spending Planned human resources Estimates by vote Future-oriented condensed statement of operations Corporate information Organizational profile Raison d’être, mandate, and role: who we are and what we do Operating context Supporting information on the program inventory CRA staffing principles Supplementary Information Tables Federal tax expenditures Organizational contact information Appendix: definitions Available in PDF [PDF- 1.21 MB] Message from the Minister I am honoured to be the Minister of National Revenue, responsible for the Canada Revenue Agency (CRA), for over seven years. ... In an effort to advance reconciliation and renew the relationship with Indigenous peoples, based on recognition of rights, respect, cooperation and partnership, the CRA developed, in collaboration with First Nations, Métis, and Inuit people, an Indigenous Portfolio Action Plan 2021–2022 to 2023–2024 – Focus on Reconciliation. ... Return to footnote12 referrer Endnotes Footnote i Taxpayer Bill of Rights Guide: Understanding your rights as a taxpayer – Canada.ca Return to footnotei referrer Footnote ii GC InfoBase (canada.ca) Return to footnoteii referrer Footnote iii GC InfoBase (canada.ca) Return to footnoteiii referrer Footnote iv GC InfoBase (canada.ca) Return to footnoteiv referrer Footnote v GC InfoBase (canada.ca) Return to footnotev referrer Footnote vi GC InfoBase (canada.ca) Return to footnotevi referrer Footnote vii GC InfoBase (canada.ca) Return to footnotevii referrer Footnote viii GC InfoBase (canada.ca) Return to footnoteviii referrer Footnote ix GC InfoBase (canada.ca) Return to footnoteix referrer Footnote x Organisation for Economic Co-operation and Development’s (OECD) Tax Administration 3.0 Return to footnotex referrer Footnote xi Digital Ambition Return to footnotexi referrer Footnote xii ePayroll Project Return to footnotexii referrer Footnote xiii Main Estimates Return to footnotexiii referrer Footnote xiv CRA’s departmental web page Return to footnotexiv referrer Footnote xv Canada Revenue Agency Act Return to footnotexv referrer Footnote xvi About the Canada Revenue Agency Return to footnotexvi referrer Footnote xvii GC InfoBase Return to footnotexvii referrer Footnote xviii CRA’s Departmental web page Return to footnotexviii referrer Footnote xix Report on Federal Tax Expenditures Return to footnotexix referrer Footnote xx Canada Revenue Agency Return to footnotexx referrer Page details Date modified: 2023-03-09 ...

Where benefits are paid in a form which has a lower actuarial equivalent than the normal form under the plan, the restrictions set out in A & B above must be respected. ... " (Signature) ^ (Position or rank of officer) ^ (c) Where benefits are provided through the use of an unallocated funding instrument (meaning, where some or all of the contributions are accumulated in an unallocated fund to be used to meet benefit payments as they come due or to purchase annuities for participants at retirement or on earlier termination of service with a vested right), the full valuation report of the actuary must be furnished giving the following data: (i) a brief history of the fund, (ii) a description of the benefits provided by the plan as at the valuation date, (iii) a statement, for both liabilities and assets, of the bases upon which the valuation was made. ...

Tax Credit Manitoba Nutrient Management Tax Credit (YYYY and later tax years) Manitoba Odour Control Tax Credit (YYYY and later taxation years) Manitoba Odour-Control Tax Credit Manitoba Rental Housing Construction Tax Credit (YYYY and later tax years) Manitoba Research and Development Tax Credit Manitoba Research and Development Tax Credit Manitoba Tax Manitoba Tuition Fee Income Tax Rebate Minimum Tax Minimum Tax Supplement- Multiple Jurisdictions Miscellaneous Payments to Residents My Business Account Invitation N Top of Page Net Income (Loss) for Income Tax Purposes (YYYY and later taxation years) Net Income (Loss) for Income Tax Purposes- Schedule 1 New Brunswick Corporation Tax Calculation (YYYY and later taxation years) New Brunswick Research and Development Tax Credit New Brunswick Research and Development Tax Credit New Brunswick Small Business Corporate Tax Reduction New Brunswick Small Business Investor Tax Credit New Brunswick Tax New Brunswick Tax on Large Corporations New Brunswick Tax on Large Corporations New Brunswick Tax on Large Corporations- Agreement Among Related Corporations Newfoundland Manufacturing and Processing Profits Tax Credit- Rev_95 Newfoundland Manufacturing and Processing Profits Tax Credit- Rev_95 Newfoundland New Small Business Deduction Newfoundland Research and Development Tax Credit Newfoundland Research and Development Tax Credit (Individuals) Newfoundland Tax Newfoundland and Labrador Corporation Tax Calculation (YYYY and later tax years) Newfoundland and Labrador Direct Equity Tax Credit Newfoundland and Labrador Resort Property Investment Tax Credit Newfoundland and Labrador Tax Non-Arm's Length Transactions Non-Resident Discretionary Trust Non-Resident Shareholder Information Non-Resident Withholding Tax Guide Non-Residents and Income Tax Northern Residents Deductions- Places in Prescribed Zones Northern Residents Deductions- YYYY Northwest Territories Investment Tax Credit (YYYY and later taxation years) Northwest Territories Small Business Deduction- YYYY and Subsequent Taxation Years Northwest Territories Tax Notes Checklist (YYYY and later taxation years) Nova Scotia Corporate Tax Reduction for New Small Businesses Nova Scotia Corporate Tax Reduction for New Small Businesses- Rev_95 Nova Scotia Corporation Tax Calculation (YYYY and Later Taxation Years) Nova Scotia Direct Equity Tax Credit Nova Scotia Manufacturing and Processing Investment Tax Credit Nova Scotia Manufacturing and Processing Investment Tax Credit (YYYY and later taxation years) Nova Scotia Research and Development Tax Credit Nova Scotia Research and Development Tax Credit Nova Scotia Tax Nova Scotia Tax on Large Corporations Nunavut Business Training Tax Credit (Individuals) Nunavut Corporation Tax Calculation (YYYY and later tax years) Nunavut Investment Tax Credit (yyyy and later taxation years) Nunavut Tax O Top of Page Old Age Security Return of Income Old Age Security Return of Income Guide for Non-Residents Ontario Adjusted Taxable Income of Associated Corporations to Determine Surtax re Ontario Small Business Deduction (YYYY and later tax years) Ontario Apprenticeship Training Tax Credit (YYYY and later tax years) Ontario Book Publishing Tax Credit (YYYY and later tax years) Ontario Business-Research Institute Tax Credit (YYYY and later tax years) Ontario Business-Research Institute Tax Credit Contract Information (YYYY and later tax years) Ontario Capital Tax on Financial Institutions (YYYY and later tax years) Ontario Computer Animation and Special Effects Tax Credit (YYYY and later tax years) Ontario Corporate Minimum Tax (YYYY and later tax years) Ontario Corporation Tax Calculation (YYYY and later tax years) Ontario Focused Flow-Through Share Tax Credit for YYYY (Individuals) Ontario Innovation Tax Credit (YYYY and later tax years) Ontario Interactive Digital Media Tax Credit (YYYY and later tax years) Ontario Minimum Tax Carryover Ontario Political Contributions Tax Credit (YYYY and later tax years) Ontario Production Services Tax Credit (YYYY and later tax years) Ontario Research and Development Tax Credit (YYYY and later tax years) Ontario Resource Tax Credit and Ontario Additional Tax re Crown Royalties (YYYY and later tax years) Ontario Sound Recording Tax Credit (YYYY and later tax years) Ontario Tax Ontario Tax Credit for Manufacturing and Processing (YYYY and later tax years) Ontario Transitional Tax Debits and Credits (YYYY and later tax years) Opening Balance Sheet Information (YYYY and later taxation years) Overseas Employment Tax Credit P Top of Page Part 1.3 Tax Return on Large Financial Institutions Part I.3 Tax on Financial Institutions Part I.3 Tax on Large Corporations Part I.3 Tax on Large Insurance Corporations Part II- Tobacco Manufacturers' Surtax Part II Tax Return- Tobacco Manufacturers' Surtax Part II.1 Tax Return- Tax on Corporate Distributions Part IX Tax Return in Respect of Amounts Deducted Under Subsection 66.5(1) Part IX.1 Income Tax Calculation- SIFT Partnership Part VI Tax Return- Tax on Capital of Financial Institutions Part VI Tax on Capital of Financial Institutions (YYYY and later taxation years) Part XI.3 Tax Return- Retirement Compensation Arrangement (RCA) Part XII Tax Return- Tax on Payments to the Crown by a Tax Exempt Person Part XII.1 Return- Tax On Carved-Out Income Part XII.2 Tax and Part XIII Non-Resident Withholding Tax Part XII.3 Tax Return- Tax on Investment Income of Life Insurers Part XII.6 Tax Return Part XIII Tax Return- Tax on Income from Canada of Approved Non-Resident Insurers Part XIII.2 Tax Return for Non-Resident's Investments in Canadian Mutual Funds Part XIV Tax- Branch Tax (YYYY and later taxation years) Part l.3 Tax Return on Large Corporations Partnership Financial Return Partnership Information Return Partnership That Allocated Renounced Resource Expenses to Their Members Partnership's Balance Sheet Information (YYYY and later taxation years)- Schedule 100 Partnership's Capital Cost Allowance Schedule- Schedule 8 Partnership's Financial Statement Notes Checklist- Schedule 141 Partnership's Income Statement Information (YYYY and later taxation years)- Schedule 125 Patronage Dividend Deduction Payments to Non-Residents Payroll Deductions Tables Pension Income Allocations and Designations Power Saw Expenses (Archived) Preparing Returns for Deceased Persons YYYY Prescribed Rates of Interest, updated January YYYY Prince Edward Island Corporate Investment Tax Credit Prince Edward Island Corporate Investment Tax Credit Prince Edward Island Corporation Tax Calculation (YYYY and later tax years) Prince Edward Island Manufacturing and Processing Profit Tax Credit Prince Edward Island Manufacturing and Processing Profits Tax Credit Prince Edward Island Small Business Deduction Prince Edward Island Tax Principal Residence Worksheet Provincial Alternative Minimum Tax Provincial Foreign Tax Credit Provincial and Territorial Income Tax Newfoundland, Prince Edward Island, and Nunavut Provincial and Territorial Income Tax Saskatchewan, Alberta, Northwest Territories and Yukon Provincial and Territorial Taxes for YYYY- Multiple Jurisdictions Public Service Bodies' Notice of Revocation of Election for the Special Quick Method of Accounting Q Top of Page Qualified Donees Worksheet / Amounts Provided to Other Organizations R Top of Page RRSPs and Other Registered Plans for Retirement Reconciliation of Business Income for Tax Purposes YYYY Reconciliation of Partner's Capital Account- Schedule 50 Reconciliation of YYYY Business Income for Tax Purposes Record of Inventory- Tobacco Products Inventory Tax Reduction at Dec. 31, YYYY of Refundable Dividend Registered Charity Information Return Registered Charity Information Return Registered Charity Information Return Registered Investment Income Tax Return Related and Associated Corporations Rental Income Tax Guide YYYY- Includes Form T776 Reportable Transaction Information Return Request for Competent Authority Consideration Under Mutual Agreement Procedures in Income Tax Conventions (Archived) Request for Corporation Loss Carry-back from Taxation Year Ending____ Request for Loss Carryback Request for Loss Carryback by a Trust Request for Re-appropriation of T2 Statute-barred Credits Reserves on Dispositions of Capital Property Residency information for tax administration agreements Residency information for tax administration agreements Residency information for tax administration agreements Residency information for tax administration agreements Resource Allowance and Depletion Schedules Resource-Related Deductions Resource-Related Deductions- Schedule 12 Return of Farm-Support Payment Return of Tax Payable Under Section 189 on Non-Qualified Investments Issued to a Private Foundation Revenue Exemptions and Privileges Granted to the International Civil Aviation Organization S Top of Page STATEMENT A- AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals STATEMENT B- AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations Saskatchewan Corporation Tax Calculation (YYYY and later taxation years) Saskatchewan Employee's Tools Tax Credit Saskatchewan Farm And Small Business Capital Gains Tax Credit Saskatchewan Farm and Small Business Capital Gains Tax Credit (Trusts)- YYYY Saskatchewan Graduate Retention Program Saskatchewan Income Tax Saskatchewan Manufacturing and Processing Investment Tax Credit Saskatchewan Manufacturing and Processing Investment Tax Credit Saskatchewan Manufacturing and Processing Profits Tax Reduction (YYYY and later taxation years) Saskatchewan Manufacturing and Processing Profits Tax Reduction YYYY and Subsequent Years- rev_95 Saskatchewan Manufacturing and Processing Tax Credit Saskatchewan Manufacturing and Processing Tax Credit Saskatchewan New Small Business Corporate Tax Reduction Saskatchewan Research and Development Tax Credit Saskatchewan Royalty Tax Rebate Saskatchewan Royalty Tax Rebate Calculation (Corporation) Saskatchewan Royalty Tax Rebate Calculation (Corporations) (YYYY and later taxation years) Schedule 1 Supplementary- YYYY and Subsequent Taxation Years Scientific Research and Experimental Development Automotive Industry Application Paper (Archived) Shareholder Information Special Release- Power Saw Expenses (Archived) Statement A- Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals Statement B- Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations Statement of Amounts Paid to Non-Residents of Canada to Which the Provisions of Paragraphe 212(1) of the Tax Act Apply Statement of Business Activities Statement of Business or Professional Activities Statement of Deferred Stock Option Benefits Statement of Discounting Transaction Statement of Employment Expenses Statement of Farm Support Payment Statement of Farm Support Payments Statement of Farm Support Payments Statement of Farming Activities Statement of Farming Activities for Ontario Self Directed Risk Management (SDRM) Statement of Fishing Activities Statement of Fishing Income Statement of Partnership Income Statement of Partnership Income for Tax Shelters and Renounced Resource Expenses Statement of Professional Activities Statement of Real Estate Rentals Statement of Trust Income Allocations and Designations Statement of partnership income for tax shelters and renounced resource expenses- Instructions for Recipient Summary of Assistance Summary of Deemed Realizations Summary of Dispositions of Capital Property Summary of Dispositions of Capital Property- Schedule 6 Summary of Pension Adjustment Reversals (PARs) Summary of Reserves on Dispositions of Capital Property Summary of Trust Income Allocations and Designations Supplementary Schedule for Dispositions of Capital Property Acquired Before YYYY Supplementary Unemployment Benefit Plan Income Tax Return T Top of Page T2- FTC Schedule 1 T2 Corporation- Income Tax Guide T2 Short Return- For Eligible Corporations T2-FTC Schedule 1 T3- Trust Guide T3 Federal Foreign Tax Credits T3 Pooled Registered Pension Plan Tax Return T3 Provincial and Territorial Taxes for YYYY- Multiple Jurisdictions T3 Provincial or Territorial Foreign Tax Credit T3 Trust Income Tax and Information Return T3 Trust Package- Alberta T3IND Income Tax Return for RRSP, RRIF, or RESP. ...