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Information on other property and services is available in the following GST/HST Info Sheets: GI-056, Ontario and British Columbia: Transition to the Harmonized Sales Tax – Services; GI-059, Ontario and British Columbia: Transition to the Harmonized Sales Tax – Intangible Personal Property; GI-070, Ontario and British Columbia: Transition to the Harmonized Sales Tax – Goods; and GI-092, Harmonized Sales Tax: Leases of Real Property in Ontario and British Columbia. ... For more information, refer to "Self-assessment of the provincial part of the HST" in GST/HST Info Sheet GI-056, Ontario and British Columbia: Transition to the Harmonized Sales Tax – Services. ...

Employees profit-sharing plan (EPSP) (lines 229 and 418) – You may have to pay a new tax if you are a specified employee and contributions your employer made to an EPSP and allocated to you for the year exceed a threshold. ... Canada Pension Plan (CPP) working beneficiaries contributions- (line 308) – As of January 1, 2012, the rules for contributing to the CPP changed. ... Previous page | Table of contents | Next page Date modified: 2013-01-03 ...

However, in addition to completing Form ON-BEN, you will also have to file Form RC66SCH, Status in Canada / Statement of Income, to state your income from January 1, 2016, to the date you entered Canada. ... You can only claim a NOEC based on the property tax or rent paid on your principal residence – determined by the facts of where you mainly resided. ... You can do this by using the CRA's secure Web site at My Account, or by sending a completed Form T400A, Objection – Income Tax Act, or a signed letter to: Chief of Appeals 3rd Floor Sudbury ON P3A 5C1 39. ...

Footnotes Footnote 1 Overview of Current Investment Portfolio – April 7, 2015 FC Meeting Return to footnote 1 referrer Footnote 2 The Agency’s strategic priorities as identified in the Summary of the Corporate Business Plan 2015-2016 to 2017-2018 are service, compliance, integrity and security, innovation, and people. Return to footnote 2 referrer Footnote 3 Treasury Board of Canada Secretariat, Policy on Investment Planning – Assets and Acquired Services (2009), Policy on the Management of Projects (2009). ... Return to footnote 10 referrer Footnote 11 Treasury Board of Canada Secretariat, Policy on Investment Planning – Assets and Acquired Services (2009). ...

For matters pertaining to Canada Pension Plan or Employment Insurance disclosures, submit Form CPT139, Canada Pension Plan (CPP)/Employment Insurance (EI) – Authorizing or Cancelling a Representative. ... All income tax technical publications are available on the CRA webpage Technical information – Income Tax. 69. To make an income tax enquiry by telephone: For individuals, call 1-800-959-8281; For businesses, call 1-800-959-5525; For all others, go to Telephone numbers – Canada Revenue Agency. ...

"Property" means " any property, whether real or personal, movable or immovable, tangible or intangible, corporeal or incorporeal, and includes a right or interest of any kind, a share and a chose in action, but does not include money. " "Service" means " anything other than (a) property, (b) money, and (c) anything that is supplied to an employer by a person who is or agrees to become an employee of the employer in the course of or in relation to the office or employment of that person. " A supply made by electronic means is not a supply of tangible personal property. ...

Income Insurance IT-227 Group Term Life Insurance Premiums IT-244 Gifts by Individuals of Life Insurance Policies as Charitable Donations IT-309 Premiums on Life Insurance Used as Collateral IT-355 Interest on Loans to Buy Life Insurance Policies and Annuity Contracts, and Interest on Policy Loans IT-408 Life Insurance Policies as Investments of Registered Retirement Savings Plans and Deferred Profit Sharing Plans IT-416 Valuation of Shares of a Corporation Receiving Life Insurance Proceeds on Death of a Shareholder IT-430 Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death If you have any comments regarding the matters discussed in this bulletin, please send them to: Director, Technical Publications Division Policy and Legislation Branch Revenue Canada 875 Heron Road Ottawa ON K1A 0L8 APPENDIX SUMMARY OF THE ACCRUAL RULES UNDER SECTION 12.2 LIFE INSURANCE POLICIES LAST ACQUIRED AFTER 1989 By any Taxpayer annual accrual reporting Under subsection 12.2(1) see ¶ 5 and exceptions in ¶ 4 LIFE INSURANCE POLICIES LAST ACQUIRED BEFORE 1990 By a corporation, partnership, unit trust, or a trust with a corporation or partnership as a beneficiary: life insurance policy last acquired after December 1, 1982 and before 1990 annual accrual reporting required under former subsection 12.2(1) see ¶s 7(a) and 8 and exceptions in ¶ 9 annuity contract last acquired after December 19, 1980 and before December 2, 1982 under which annuity payments did not commence before December 2, 1982 same as above same as above By an individual or a trust having no corporation or a partnership as a beneficiary: life insurance policy last acquired after December 1, 1982 and before 1990 triennial accrual reporting required under former subsection 12.2(3) unless an election has been made under former subsection 12.2(4) to report on an annual accrual basis See ¶s 7(b) and 8 and exceptions in ¶ 9 annuity contract last acquired after December 19, 1980 and before December 2, 1982 under which annuity payments did not commence before December 2, 1982 same as above same as above Explanation of Changes for Interpretation Bulletin IT-87R2 Policyholders' Income from Life Insurance Policies Introduction The purpose of the Explanation of Changes is to give the reasons for the revisions to an interpretation bulletin. ...

Slide 26 Option 1 – You can withdraw the funds from your RRSPs. In this case, your issuer will withhold tax on the amount you withdraw. Slide 27 Option 2 – You can transfer funds to a registered retirement income fund, or RRIF for short. ... Slide 28 Option 3 – You can use your RRSPs to purchase an annuity. An annuity is a plan that makes payments to you on a regular basis, for life or for a specified period. ...

Information on other property and services is available in the following GST/HST Info Sheets: GI-056, Ontario and British Columbia: Transition to the Harmonized Sales Tax – Services; GI-059, Ontario and British Columbia: Transition to the Harmonized Sales Tax – Intangible Personal Property; GI-070, Ontario and British Columbia: Transition to the Harmonized Sales Tax – Goods; and GI-092, Harmonized Sales Tax: Leases of Real Property in Ontario and British Columbia. ... For more information, refer to "Self-assessment of the provincial part of the HST" in GST/HST Info Sheet GI-056, Ontario and British Columbia: Transition to the Harmonized Sales Tax – Services. ...

For matters pertaining to Canada Pension Plan or Employment Insurance disclosures, submit Form CPT139, Canada Pension Plan (CPP)/Employment Insurance (EI) – Authorizing or Cancelling a Representative. ... All income tax technical publications are available on the CRA webpage Technical information – Income Tax. 69. To make an income tax enquiry by telephone: For individuals, call 1-800-959-8281; For businesses, call 1-800-959-5525; For all others, go to Telephone numbers – Canada Revenue Agency. ...