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HR – Human Resources Group – Annual rates of pay On this page Rates of pay tables for levels HR-01 to HR-07 HR Group pay notes Appendix A – Implementation of retroactive and prospective changes to compensation One-Time Allowance Related to the Performance of Regular Duties and responsibilities Implementation Rates of pay for levels HR-01 to HR-07 HR-01 – Annual rates of pay (in dollars) Effective Dates Salary range October 1, 2021 39,677 to 58,789 October 1, 2022 – 1.25% wage adjustment 40,173 to 59,524 October 1, 2022 – 3.5% 41,580 to 61,608 October 1, 2023 – 0.5% pay line adjustment 41,788 to 61,917 October 1, 2023 – 3% 43,042 to 63,775 October 1, 2024 – 0.25% wage adjustment 43,150 to 63,935 October 1, 2024 – 2% 44,013 to 65,214 October 1, 2025 – 2% 44,894 to 66,519 HR-02 – Annual rates of pay (in dollars) Effective dates Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 October 1, 2021 56,748 59,229 61,858 64,619 67,531 70,595 73,133 October 1, 2022 – 1.25% wage adjustment 57,458 59,970 62,632 65,427 68,376 71,478 74,048 October 1, 2022 – 3.5% 59,470 62,069 64,825 67,717 70,770 73,980 76,640 October 1, 2023 – 0.5% pay line adjustment 59,768 62,380 65,150 68,056 71,124 74,350 77,024 October 1, 2023 – 3% 61,562 64,252 67,105 70,098 73,258 76,581 79,335 October 1, 2024 – 0.25% wage adjustment 61,716 64,413 67,273 70,274 73,442 76,773 79,534 October 1, 2024 – 2% 62,951 65,702 68,619 71,680 74,911 78,309 81,125 October 1, 2025 – 2% 64,211 67,017 69,992 73,114 76,410 79,876 82,748 HR-03 – Annual rates of pay (in dollars) Effective dates Step 1 Step 2 Step 3 Step 4 Step 5 October 1, 2021 71,583 74,106 76,727 79,454 82,312 October 1, 2022 – 1.25% wage adjustment 72,478 75,033 77,687 80,448 83,341 October 1, 2022 – 3.5% 75,015 77,660 80,407 83,264 86,258 October 1, 2023 – 0.5% pay line adjustment 75,391 78,049 80,810 83,681 86,690 October 1, 2023 – 3% 77,653 80,391 83,235 86,192 89,291 October 1, 2024 – 0.25% wage adjustment 77,848 80,592 83,444 86,408 89,515 October 1, 2024 – 2% 79,405 82,204 85,113 88,137 91,306 October 1, 2025 – 2% 80,994 83,849 86,816 89,900 93,133 HR-04 – Annual rates of pay (in dollars) Effective dates Step 1 Step 2 Step 3 Step 4 Step 5 October 1, 2021 80,270 83,138 86,122 89,223 92,439 October 1, 2022 – 1.25% wage adjustment 81,274 84,178 87,199 90,339 93,595 October 1, 2022 – 3.5% 84,119 87,125 90,251 93,501 96,871 October 1, 2023 – 0.5% pay line adjustment 84,540 87,561 90,703 93,969 97,356 October 1, 2023 – 3% 87,077 90,188 93,425 96,789 100,277 October 1, 2024 – 0.25% wage adjustment 87,295 90,414 93,659 97,031 100,528 October 1, 2024 – 2% 89,041 92,223 95,533 98,972 102,539 October 1, 2025 – 2% 90,822 94,068 97,444 100,952 104,590 HR-05 – Annual rates of pay (in dollars) Effective dates Step 1 Step 2 Step 3 Step 4 Step 5 October 1, 2021 89,244 92,361 95,713 99,198 102,769 October 1, 2022 – 1.25% wage adjustment 90,360 93,516 96,910 100,438 104,054 October 1, 2022 – 3.5% 93,523 96,790 100,302 103,954 107,696 October 1, 2023 – 0.5% pay line adjustment 93,991 97,274 100,804 104,474 108,235 October 1, 2023 – 3% 96,811 100,193 103,829 107,609 111,483 October 1, 2024 – 0.25% wage adjustment 97,054 100,444 104,089 107,879 111,762 October 1, 2024 – 2% 98,996 102,453 106,171 110,037 113,998 October 1, 2025 – 2% 100,976 104,503 108,295 112,238 116,278 HR-06 – Annual rates of pay (in dollars) Effective dates Step 1 Step 2 Step 3 Step 4 Step 5 October 1, 2021 99,931 103,585 107,384 111,345 115,349 October 1, 2022 – 1.25% wage adjustment 101,181 104,880 108,727 112,737 116,791 October 1, 2022 – 3.5% 104,723 108,551 112,533 116,683 120,879 October 1, 2023 – 0.5% pay line adjustment 105,247 109,094 113,096 117,267 121,484 October 1, 2023 – 3% 108,405 112,367 116,489 120,786 125,129 October 1, 2024 – 0.25% wage adjustment 108,677 112,648 116,781 121,088 125,442 October 1, 2024 – 2% 110,851 114,901 119,117 123,510 127,951 October 1, 2025 – 2% 113,069 117,200 121,500 125,981 130,511 HR-07 – Annual rates of pay (in dollars) Effective dates Salary range October 1, 2021 105,970 to 127,947 October 1, 2022 – 1.25% wage adjustment 107,295 to 129,547 October 1, 2022 – 3.5% 111,051 to 134,082 October 1, 2023 – 0.5% pay line adjustment 111,607 to 134,753 October 1, 2023 – 3% 114,956 to 138,796 October 1, 2024 – 0.25% wage adjustment 115,244 to 139,143 October 1, 2024 – 2% 117,549 to 141,926 October 1, 2025 – 2% 119,900 to 144,765 Rates of pay will be adjusted within one hundred and eighty (180) days from the date of approval. ... Appendix A – Implementation of retroactive and prospective changes to compensation One-Time Allowance Related to the Performance of Regular Duties and responsibilities The Employer will provide a one-time lump-sum payment of two thousand five hundred dollars ($2,500) to incumbents of positions within the HR Group on the date approval of the rates of pay. ...

Chapter 9- 8503(1) & 8503(2) – Defined Benefit Provisions On this page... 9.1 8503(1) – Net Contribution Account 9.2 8503(2) – Permissible Benefits 9.3 8503(2)(a) – Lifetime retirement benefits 9.3.1 8503(2)(a)(i) – Death benefits 9.3.2 8503(2)(a)(ii) – Cost-of-living adjustments 9.3.3 8503(2)(a)(iii) – Ad hoc increases 9.3.4 8503(2)(a)(iv) – Additional lifetime retirement benefits 9.3.5 8503(2)(a)(v) – Early retirement 9.3.6 8503(2)(a)(vi) – Disability benefits 9.3.7 8503(2)(a)(vii) – Optional forms – Increased 9.3.8 8503(2)(a)(viii) – Optional forms – Decreased 9.3.9 8503(2)(a)(ix) – Retirement benefits while remunerated 9.3.10 8503(2)(a)(x) – Adjustments approved by the Minister 9.4 8503(2)(b) – Bridging benefits 9.5 8503(2)(c) – Guarantee period 9.6 8503(2)(d) Post-retirement survivor benefits 9.7 8503(2)(e) – Pre-retirement survivor benefits 9.8 8503(2)(f) – Pre-retirement survivor benefits – Alternative rule 9.9 8503(2)(g) – Pre-retirement survivor benefits – Guarantee period 9.10 8503(2)(h) – Lump sum payments on termination 9.11 8503(2)(i) Commuted value – Pre-retirement death 9.12 8503(2)(j) – Lump sum payment on death 9.13 8503(2)(k) – Additional post-retirement death benefits 9.14 8503(2)(l) – Additional bridging benefits 9.15 8503(2)(l.1) – Survivor bridging benefits 9.16 8503(2)(m) – Commutation of benefits 9.17 8503(2)(n) – Commutation – Beneficiary's benefits 9.18 8503(2.1) – Rule for Commutation of Benefits 9.1 8503(1) – Net Contribution Account Under the Regulations, the net contribution account is a concept, rather than an actual account, which exists in order to ensure that members retain their rights to their own contributions plus amounts transferred in from other plans or provisions, plus interest, to the extent that they have not been used to pay the benefits promised under the plan. ... Cross references: Pre-Retirement Survivor Benefits – Guarantee Period – 8503(2)(g) Lump Sum Payments on Termination – 8503(2)(h) Lump Sum Payments on Death – 8503(2)(j) Commutation of Benefits – 8503(2)(n) Limits Dependent on CPI – 8503(12) Transfer – Lump Sum Benefits on Death – 147.3(7) IC72-13R8, Employees' Pension Plans 9.8 8503(2)(f) – Pre-retirement survivor benefits – Alternative rule The basic difference between paragraphs 8503(2)(e) and 8503(2)(f) of the Regulations is that under paragraph 8503(2)(e) an annual amount is determined. ... Cross references: Transfer – DB to MP, RRSP or RRIF – 147.3(4) Definition of Money Purchase Provision – 8500(1) Conditions for Registration – 8501(1)(e) Determination of Amounts – 8502(j) Rule for Commutation of Benefits – 8503(2.1) Commutation of Lifetime Retirement Benefits – 8503(7) Payment from Account – 8506(1)(f) Commutation of Benefits – 8506(1)(h) Benefits Under Plan Other Than Grandfathered Plans – 8509(9) Prescribed Amount – 8517 Newsletter No. 94-2, Technical Questions and Answers Newsletter No. 92-12, Commutation and Opting Out of a Pension Plan 9.17 8503(2)(n) – Commutation – Beneficiary's benefits Plans may provide that death benefits payable as periodic payments may be commuted. ...

Offshore Compliance Advisory Committee – Agenda – December 14, 2018 Friday, December 14, 2018 8:30 a.m. – 4:30 p.m. ... Deeper dive into programs, operations and projects Sue Murray / Alexandra MacLean / Stephane Bonin 12:00 Lunch 12:45 6. Department of Justice presentation Lynn Lovett / Daniel Bourgeois 13:15 7. ...

Lines 151 to 157 – Partnership information Refer to the " Partnerships " section of this guide. ... PPA = [A × 65%] – [A × 5% × B/D] – [A × 10% × C/D] Where: A = salary base B = number of 2013 calendar days in the tax year C = number of days after 2013 in the tax year D = number of days in the tax year Overall cap on PPA – The objective of the overall cap is to ensure that the total qualified SR&ED expenditures and PPA and other deductions specifically allowed under the Income Tax Act are not greater than the total business expenditures made in the tax year. ... Example If out of five scientists and engineers engaged in SR&ED, one works solely on SR&ED projects and the remaining four devote only one-quarter of their working time to SR&ED, then line 632 = 1 + ¼ + ¼ + ¼ + ¼ = 2 full time equivalents (FTE)s. ...

Appendix B – Data elements – TFSA return summary When a monetary value is required you must report the amount in Canadian dollars and cents. ... Summary type code Original = O Amendment = A An amended return cannot contain an original slip. ... Filer name – line 1 If an ampersand (&) is used in the name area, enter as "&amp. ...

Remit (pay) payroll deductions and contributions Types of remitters When to remit (pay) Payroll correspondence you need to remit (pay) Statement of account for current source deductions – Regular and quarterly remitters – PD7A Statement of account for current source deductions – Accelerated remitters – PD7A(TM) Remittance voucher booklets for accelerated remitters – PD7A-RB Remittance voucher for Payment on Filing (PoF) Source Deductions – PD7R Request for tax deductions, CPP and EI information if you remit late – PD1114 Statement of account and partial payment for arrears balance remittance voucher – PD7D(AR) Statement of account and payment on existing balance remittance voucher – PD7D(X) How to remit (pay) Confirm your remittance (payment) and view statements Make corrections after you remit (pay) Statement of account for current source deductions – Regular and quarterly remitters – PD7A On this page What is a PD7A How often is a PD7A sent What to do if you received a PD7A What is a PD7A The PD7A is sent to regular and quarterly remitters. ... YOUR CONTACT INFORMATION – Appears in the left corner” “2. STATEMENT DATE INFORMATION – Organized so you can easily identify your statement details” “3. ACTION YOU NEED TO TAKE – Provides your information and if actions are required” “4. ...

She does this as follows: GST at 5% of $37,000 = $1,850 PST at 8% of $37,000 = $2,960 Therefore, Vivienne's capital cost is $41,810 ($37,000 + $1,850 + $2,960). ... Example First-year enhanced allowance Acquisition cost $65,000 First-year CCA $61,000 × 75% = $45,750 Undepreciated capital cost (UCC) $61,000 − $45,750 = $15,250 Proceeds of disposition $30,000 Part of proceeds of disposition to be deducted from the UCC $30,000 × ($45,750 ÷ $65,000) = $21,115 Class 55 (40%) Include in Class 55 zero-emission vehicles that would normally be included in Class 16. ... Capital cost calculation – Change in use Actual cost of the property $ Blank space for dollar value Line 1 FMV of the property $ Blank space for dollar value Line 2 Amount from line 1 $ Blank space for dollar value Line 3 Line 2 minus line 3 (if negative, enter "0") $ Blank space for dollar value Line 4 Enter all capital gains deductions claimed for the capital gains related to the depreciable property $ Blank space for dollar value × 2 = $ Blank space for dollar value Line 5 Line 4 minus line 5 (if negative, enter "0") $ Blank space for dollar value × ½ = $ Blank space for dollar value Line 6 Capital cost (line 1 plus line 6) $ Blank space for dollar value Line 7 Enter the capital cost of the property from line 7 in column 3 of Area B or C. ...

Example – Instalment base – Amalgamations Example Corporations A, B and C each have a tax year that begins on January 1 st and ends on December 31 st. ... This amount is the total of the predecessor corporations' tax payable for 2015 ($4,000 + $5,000 + $6,000) for their last tax year before amalgamation. $7,500 for the second instalment base amount for the successor's 2016 tax year. This amount is the total of the predecessor corporations' first instalment base amounts ($2,000 + $2,500 + $3,000) for the 2015 tax year. ...

T2 Corporation – Income Tax Guide – Appendices From: Canada Revenue Agency On this page... ... For more information go to Email notifications from the CRA – Businesses. ... Mailing address You may write to: Sudbury Tax Centre PO Box 20000, STN A Sudbury ON P3A 5C1 CANADA Fax 705-671-3994 Index Active business income – Schedule 7 Amalgamated corporations Final tax year before amalgamation First tax year – Schedule 24 Appeals Associated corporations – Schedules 23 and 49 Authorizing representatives and employees Available-for-use rule Balance-due day Base amount of Part I tax Books and records Business limit – Schedule 23 Business number Canadian film or video production tax credit – Form T1131 Capital cost allowance (CCA) – Schedule 8 Capital gains refund (federal) – Schedule 18 Capital gains refund (provincial or territorial) – Schedule 18 CCA rates and classes Charitable donations – Schedule 2 Control Acquisition of Definition Losses and changes in control Country-by-country reporting Credit unions Allocation in proportion to borrowing – Schedule 17 Deferred income plans – Schedule 15 Digital services Direct deposit Dispositions of capital property – Schedule 6 Dividends – Schedule 3 Paid Received Refund Subject to Part IV tax Earned depletion base – Schedule 12 Election not to be associated – Schedule 28 Eligible dividend General Rate Income Pool (GRIP) Low Rate Income Pool (LRIP) Election to not be a CCPC Excessive dividend designations Exemption from tax under section 149 Federal qualifying environmental trust tax credit Federal qualifying environmental trust tax credit refund Federal tax abatement Filing requirements Acceptable formats Filing deadlines Where to file Who has to file Film or video production services tax credit – Form 1177 Final return (dissolution) Foreign Affiliates (investment in) – Form T1134, Schedule 25 Business income tax credit – Schedule 21 Non-business income tax credit – Schedule 21 Property Tax deductions, addition to taxable income Functional currency General Index of Financial Information (GIFI) Gifts, Ecological – Schedule 2 Gifts of cultural property – Schedule 2 Inactive corporations Information reporting of tax avoidance transactions – Form RC312 Instalment due dates Instalment payments Internet business activities – Schedule 88 International Financial Reporting Standards (IFRS) Investment Corporation deduction Income – Schedule 7 Tax credit – Schedule 31 Tax credit recapture Tax credit refund Journalism labour tax credit Logging tax credit – Schedule 21 Losses Allowable business investment And changes in control Carry-back – Schedule 4 Continuity and application – Schedule 4 Farm Limited partnership Listed personal property Net capital Non-capital Restricted farm Mandatory electronic filing Mandatory electronic filing for tax preparers Manufacturing and processing profits deduction – Schedule 27 NAICS codes Net income (or loss) for income tax purposes – Schedule 1 New corporations – Schedule 24 Non-profit organizations Exempt from tax Information return – Form T1044 Non-resident Corporations Discretionary trust – Schedule 22 Non-arm's length transactions with non-resident persons – Form T106 Ownership – Schedule 19 Payments to – Schedule 29 Part I tax Part II.2 tax Part III.1 Tax – Schedule 55 Part IV tax – Schedule 3 Part IV.1 tax – Schedule 43 Part VI tax – Schedules 38, 39, 42 Part VI.1 tax – Schedules 43, 45 Part VI.1 tax deduction Part VI.2 tax – Schedule 67 Part XIII.1 tax – Schedule 92 Part XIV tax – Schedule 20 Partnerships Information slip T5013 Limiting deferral of corporation tax Patronage dividend deduction – Schedule 16 Payments to non-residents – Schedule 29 Payments to residents – Schedule 14 Penalties Permanent establishment Personal services business Provincial and territorial tax and credits British Columbia Manitoba New Brunswick Newfoundland and Labrador Northwest Territories Nova Scotia Nunavut Ontario Prince Edward Island Saskatchewan Yukon Provincial or territorial Dual income tax rates Foreign tax credits Jurisdiction Tax credits and rebates Tax payable – Schedule 5 Reassessments Reduced business limit Refundable dividend tax on hand (eligible and non-eligible) Refundable portion of Part I tax Related corporations – Schedule 9 Reserves Capital gains Continuity – Schedule 13 Return of fuel charge proceeds to farmers tax credit – Schedule 63 Scientific research and experimental development expenditures – Form T661 Shareholder information – Schedule 50 Short return (T2) Small business deduction Specified investment business Specified partnership income or loss Tax rate (basic) Tax reduction General Tax shelter loss or deduction – Form T5004 Tax withheld at source Taxable income Addition for foreign tax deductions Calculation Used to calculate small business deduction Transactions Non-arm's length – Schedule 44 With shareholders, officers, or employees – Schedule 11 Wind-up of a subsidiary – Schedule 24 Previous page Table of contents Page details Date modified: 2025-04-01 ...

Example – Instalment base – Wind-ups Example On July 31, 2016, a subsidiary corporation wound up and dissolved, and all its assets were distributed to its parent corporation. ... Seven instalment payments of $1,000 each ($12,000 ÷ 12) are due up to July 31, 2016. ... Calculate this amount as follows: ($6,000 × 7) ÷ 12 = $3,500. The second instalment base amount of $18,000 is the total of the parent's normal first instalment base amount of $12,000 for its 2016 tax year and the subsidiary's first instalment base amount of $6,000 for its 2016 tax year. ...