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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? ...

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. ...

Tax assistance for residents of Quebec In Quebec, the program is referred to as the Income Tax Assistance – Volunteer Program, and it is administered jointly by the CRA and Revenu Québec. ...

The parent company may, however, be found to have a PE if the premises belonging to the subsidiary company are used by the parent company and the premises constitute a fixed place of business through which the parent carries on its own business – that is, that the elements identified above are satisfied. ...

Paragraph 247(4)(c) of the Act states that taxpayers must provide “the records or documents described in paragraphs (a) and (b) to the Minister within 3 months after service [...] of a written request therefor.” ...

This company is a monthly HST filer/remitter – returns/payments are required to be filed at the end of the month following each reporting period This company obtained a mortgage of $175,000 from a bank on July 10, 2013. ...

The eligible amount of the gift is $850 ($1,000 – $150). The advantage also includes any limited-recourse debt (including amounts owed by persons not dealing at arm's length with you) in respect of the gift at the time it was made. ...

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. ...

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 Table of Contents Dues in respect of employment Payments by unions or associations Non-profit organizations established primarily for the benefit of organized labour Dues in respect of employment 1. ...