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For more information, see Income Tax Folio S3-F10-C3, Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs. 2(l) Does the promoter have to keep track of the beneficiary's age for all the age-related rules? ... Some of the common types of qualified investments for an RESP are: money, GICs and other deposits most securities listed on a designated stock exchange, such as shares of corporations, warrants and options, and units of exchange-traded funds and real estate investment trusts mutual funds and segregated funds Canada Savings Bonds and provincial savings bonds debt obligations of a corporation listed on a designated stock exchange debt obligations that have an investment grade rating insured mortgages or hypothecs See Income Tax Folio S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs to find more in-depth information about qualified investments. 2(n) Are there any restrictions on foreign content? ...

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. ... When bills of lading are not used in the relevant trade, the parties should either use the terms “Free Carrier (name point)” or “Freight/Carriage paid to (name point)” or alternatively, stipulate in the F.O.B., C & F. and C.I.F. terms that the seller should provide the buyer with the usual documents or other evidence of the delivery of the goods to the carrier; customs broker’s or freight forwarder’s invoice relating to the supply; import documentation required by the country where the goods are exported; and copy of the document from the foreign regulatory authority if the property has been licensed in the case of automotive vehicles, boats, ships, and aircraft. ...

Please refer to transfer pricing memorandum, TPM-12 Accelerated Competent Authority Procedure, TPM-12 – Canada.ca, for the criteria and procedures to be followed when requesting an ACAP. 22. ... There are certain issues that the Canadian competent authority will not consider for negotiation, including but not limited to the following examples: Notional expenses – Canada will not give correlative relief in the form of a notional expense for a notional income adjustment raised by a treaty partner, and Thin Capitalization- Canada retains its right to limit the deductibility of interest under subsection 18(4) of the Act. ... A Certificate of Compliance (Form T2064, Certificate – Proposed Disposition of Property by a Non-Resident of Canada, for proposed dispositions or Form T2068, Certificate – The Disposition of Property by a Non-Resident of Canada, for actual dispositions) will not be issued until such time as an agreement signed by all parties is received by the Canadian competent authority. 110. ...

PAGEAU DU CHRIST-ROI JOLIETTE J6E $449.66 LA COOPÉRATIVE D'HABITATION TERRASSES CHAMBORD (MONTRÉAL) MONTREAL H2E $223.27 LA COOPÉRATIVE D'HABITATION TOIT ET MOI (GATINEAU) GATINEAU J8T $173.58 LA COOPÉRATIVE D'HABITATION VENT D'EST MONTREAL H1X $98.62 LA COOPÉRATIVE D'HABITATION VIE DE QUARTIER (QUÉBEC) QUEBEC G1R $315.27 LA CORPORATION D'HABITATION DES DEUX COTEAUX LES COTEAUX J7X $1,793.64 LA CORPORATION D'HABITATIONS JEANNE-MANCE MONTREAL H2X $143,404.24 LA CORPORATION DE L'HORIZON D'OR DE GRENVILLE & AGGLOMÉRATION LTÉE GRENVILLE J0V $900.14 LA CORPORATION DE LOGEMENT COMMUNAUTAIRE HOLLAND QUEBEC G1J $1,776.47 LA CORPORATION DE TRANSPORT LA CADENCE C T L C PLESSISVILLE G6L $9,689.43 LA CORPORATION DES TRANSPORTS ADAPTE ET COLLECTIF DE PAPINEAU INC PAPINEAUVILLE J0V $7,348.79 LA CORPORATION TRANSPORT ADAPTE FRAN-CHE-MONT (C.T.A.F.C.M.) ... LAC-MEGANTIC G6B $1,006.57 LOGIS 12 + MONTREAL H1E $903.96 LOISIRS FRÈRE ANDRÉ INC. ... SAINT-LUDGER G0M $206.99 RÉSEAU DE TRANSPORT COLLECTIF DE LA GASPÉSIE ET DES ÎLES-DE-LA-MADELEINE GASPÉ G4X $8,690.01 RÉSIDENCE DE LA SEIGNEURIE DE SOULANGES SAINT-POLYCARPE J0P $997.41 RÉSIDENCE DES GENS HEUREUX SAINT-HYACINTHE J2T $1,640.24 RÉSIDENCE STE-MONIQUE SAINT-FÉLICIEN G8K $1,737.96 RÉSIDENCES BONAVENTURE QUÉBEC G1N $2,201.83 SAINT-ANTOINE 50+ COMMUNITY CENTRE / CENTRE COMMUNAUTAIRE SAINT-ANTOINE 50+ MONTREAL H3H $867.84 SERVICE DE SECURITE INCENDIE DE LA REGION DE RICHMOND RICHMOND J0B $5,282.37 SERVICE DE TRANSPORT ADAPTÉ DE LA CAPITALE (STAC) QUEBEC G1P $207,132.63 SERVICE DE TRANSPORT ADAPTÉ ET COLLECTIF RÉGIONAL DE LA MRC DE PIERRE-DE SAUREL SOREL-TRACY J3P $6,486.74 SERVICE DE TRANSPORT ADAPTÉ LA CARAVELLE INC. ...

SHAWINIGAN G9N $445.18 LES IMMEUBLES DE CAP CHAT INC CAP-CHAT G0J $687.77 LES IMMEUBLES ROPERY / SHEARER MONTRÉAL H3K $17,924.02 LES JARDINS D'EUGÉNIE MONTRÉAL H1A $958.71 LES JARDINS JEAN-BOSCO INC. ... LAC-MÉGANTIC G6B $1,138.33 LOGIS 12 + MONTRÉAL H1E $1,118.35 LOISIRS FRÈRE ANDRÉ INC. ... SAINT-LUDGER G0M $147.56 RÉSEAU DE TRANSPORT COLLECTIF DE LA GASPÉSIE ET DES ÎLES-DE-LA-MADELEINE GASPÉ G4X $51,597.74 RÉSIDENCE DES GENS HEUREUX SAINT-HYACINTHE J2T $764.05 RÉSIDENCE GRONDINES VIE NOUVELLE GRONDINES G0A $637.13 RÉSIDENCE STE-MONIQUE SAINT-FÉLICIEN G8K $1,308.68 RÉSIDENCES BONAVENTURE QUÉBEC G1N $8,382.21 SAINT-ANTOINE 50+ COMMUNITY CENTRE / CENTRE COMMUNAUTAIRE SAINT-ANTOINE 50+ MONTRÉAL H3H $758.05 SERVICE DE SECURITE INCENDIE DE LA REGION DE RICHMOND RICHMOND J0B $6,938.96 SERVICE DE TRANSPORT ADAPTÉ DE LA CAPITALE (STAC) QUÉBEC G1P $172,095.81 SERVICE DE TRANSPORT ADAPTÉ ET COLLECTIF RÉGIONAL DE LA MRC DE PIERRE-DE SAUREL SOREL-TRACY J3P $4,887.19 SERVICE DE TRANSPORT ADAPTÉ LA CARAVELLE INC. ...

For more information on the point-of-sale rebate, see Reason code 16 – Provincial point-of-sale rebate on qualifying items. ...

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

In addition to giving instructions to submit the receipt with the contributor's income tax return, the receipt has to include the following: (a) the name of the issuer of the RRSP; (b) the signature of an authorized official (we will accept a facsimile signature as long as the receipts are numbered serially and a copy is kept at the issuer's head office); (c) the contract or arrangement number; (d) the name, address, and social insurance number of the annuitant; (e) the name and social insurance number of the contributor if other than the annuitant; (f) the total amount of premiums paid; (g) the dates of payment of premiums (the receipt may show the amount received in the initial 60 days of the year and the amount received during the remainder of the year); and (h) whether the contributions (premiums) were in whole or in part in kind, using the following text: Contributions were in whole or in part in kind. () (check) You should advise the annuitant to submit an explanation of any contribution in kind with his or her income tax return. 34. ...

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". ...

Three of the examples were about individuals caught for tax evasion, and there were several common elements to how participants reacted to descriptions of individual cases: The particular circumstances of any one case – e.g., the individual’s occupation, type of tax fraud, dollar amounts involved, etc.-- can limit its perceived direct target in terms of a deterrence message. ...