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Chapter 6- 8303, 8308 & 8409 – Pension Adjustments & Annual Information Returns 6.1 8303(6) – Qualifying Transfers 6.2 8303(7) – Deemed Payment 6.3 8303(10) – Benefits in Respect of Foreign Service 6.4 8308(7) – Loaned Employees 6.5 8409(1) and (2) – Annual Information Returns 6.1 8303(6) – Qualifying Transfers Subsection 8303(6) of the Regulations defines for the purposes of the description of C in the formula in subsection 8303(3) (basic PSPA calculation), the description of D in the formula in subsection 8304(5) (modified PSPA calculation) and the description of B in the formula in subsection 8304(10) (IPP PSPA calculation), the amount of an individual’s qualifying transfer made in connection with a past service event. ... Cross reference: Deemed Registration – 147.1(3) 6.3 8303(10) – Benefits in Respect of Foreign Service Subsection 8303(10) of the Regulations allows the CRA to exclude past service benefits provided for a period of foreign service from PSPAs. ... Cross references: Participating Employer – 147.1(1) Pension adjustment limits – 147.1(8), 147.1(9) Eligible Service – 8503(3)(a) Maximum Benefits – 8504(1) Additional Compensation Fraction – 8507(5) 6.5 8409(1) and (2) – Annual Information Returns The plan administrator will have to file either: a joint annual information return by the date prescribed under the pension benefits legislation of a participating provincial pension supervisory authority; or for a non-participating pension supervisory authority a Form T244, Registered Pension Plan Annual Information Return, within 180 days of the plan's year-end. ...

Chapter 19- 8515 & 8516 – Special Rules for Designated Plans & Eligible Contributions On this page... 19.1 8515(1) – Designated Plan 19.2 8515(2) – Designated Plan in Previous Year 19.3 8515(3) – Exceptions 19.4 8515(3.1) – Exceptions 19.5 8515(4) – Specified Individual 19.6 8515(5) – Eligible Contributions 19.7 8515(6) – Funding Restriction 19.8 8515(7) – Maximum Funding Valuation 19.9 8515(8) – Restricted-Funding Members 19.10 8515(9) – Member Contributions 19.11 8516(1) – Prescribed Contribution 19.12 8516(2) – Funding on Termination Basis 19.13 8516(3) – Contributions Required by Pension Benefits Legislation 19.1 8515(1) – Designated Plan An RPP with a DB provision is a designated plan throughout a year if the pension credits of specified individuals (defined in subsection 8515(4) of the Regulations) exceed 50% of all pension credits for the year under the provision. ... Cross references: Specified Individual – 8515(4) Eligible Contributions – 8515(5) Restricted-Funding Members – 8515(8) Member Contributions – 8515(9) FAQ No. 25 – Ministerial Waivers Under 8515(2) 19.3 8515(3) – Exceptions A plan will not become a designated plan if the following conditions are met: The plan would not be a designated plan in the year if the reference in paragraph 8515(1)(b) of the Regulations to “50%” were read as “60%”; The plan was established before the year; and The plan did not meet the condition under subsection 8515(1) of the Regulations to be a designated plan in the immediately preceding year. ... Cross references: Definition of Designated Plan – 8500(1) Designated Plan in a Previous Year – 8515(2) 19.5 8515(4) – Specified Individual An individual is a specified individual in a calendar year if the individual is connected at any time with a participating employer under the plan or the individual’s total remuneration for the year exceeds 2½ times the YMPE for the year. ...

The CRA has also transformed its tax administration – organization, work processes and systems – to align with advancements in electronic tax return filing. ... (Figure D.4) Figure D.4 – Number and percentage of tax returns filed by youth and seniors and by filing method for tax year 2014 Age Category # of Returns Filed % of Paper % of Electronic – Total % of Electronic – NETFILE % of Electronic- EFILE Less than 20 1,120,329 21% 79% 23% 56% 65 + 5,774,836 22% 78% 20% 58% National total 27,835,591 16% 84% 28% 56% Source: 2014 Tax Returns Self-Employed The self-employed group was created by using the major source of income as reported on the 2014 tax return. ... (Figure D.6) Figure D.6 – Number and percentage of tax returns filed for newcomers by province and territory and by filing method for tax years 2013 and 2014 Province and Territory # of Returns Filed in 2013 # of Returns filed in 2014 % of Paper in 2013 % of Paper in 2014 % of electronic – Total in 2013 % of Electronic – Total in 2014 % of Electronic – NETFILE for 2013 % of Electronic – NETFILE for 2014 % of Electronic – EFILE for 2013 % of Electronic – EFILE for 2014 AB 40,692 39,079 47% 13% 53% 87% 7% 24% 46% 63% BC 38,319 34,931 54% 20% 46% 80% 8% 23% 38% 57% MB 9,356 8,813 51% 16% 49% 84% 7% 26% 42% 58% NB 1,656 1,480 41% 13% 59% 87% 5% 15% 54% 72% NL 1,155 1,094 41% 15% 59% 85% 7% 27% 52% 58% NT 173 156 65% 8% 35% 92% 9% 20% 26% 72% NS 2,781 2,401 48% 21% 52% 79% 8% 21% 44% 58% NU 22 20 55% 40% 45% 60% 9% 20% 36% 40% ON 92,068 84,108 47% 17% 53% 83% 7% 19% 46% 64% PEI 579 499 47% 16% 53% 84% 9% 22% 44% 62% QC 38,139 35,142 65% 23% 35% 77% 5% 23% 30% 54% SK 8,714 8,021 40% 12% 60% 88% 6% 21% 54% 67% YT 176 167 55% 11% 45% 89% 12% 29% 33% 60% NR 1,604 1,351 93% 99% 7% 1% 1% 0.1% 6% 0.9% Total newcomers 235,434 217,262 51% 18% 49% 82% 7% 21% 42% 61% National total 27,835,591 16% 84% 28% 56% Source: 2013 and 2014 Tax Returns Gender The gender group was identified by the gender field in the T1 master database of the 2014 tax return filing population. ...

T4032-MB, Payroll Deductions Tables – CPP, EI, and income tax deductions – Manitoba – Effective July 2023 Notice to the reader Publication T4032, Payroll Deductions Tables, is available in sections for each province and territory. ...

Farming Income and the AgriStability and AgriInvest Programs Guide – 2021 – Chapter 5 – Eligible capital expenditures On this page… Find out what an eligible capital expenditure is Find out what an annual allowance is Find out what a cumulative eligible capital account is Transitional rules – Undepreciated capital cost balance Transitional rules – Deemed gain immediately before January 1, 2017 Transitional rules – Dispositions of former ECP Transitional rules – Non-arm's length dispositions of former ECP As of January 1, 2017, the eligible capital property (ECP) system was replaced with the new capital cost allowance (CCA) Class 14.1 with transitional rules. ... Transitional rules – Deemed gain immediately before January 1, 2017 You may be able to include an amount in your income in a tax year that straddles January 1, 2017. ... Transitional rules – Dispositions of former ECP Receipts related to expenditures incurred before January 1, 2017, cannot result in excess recapture when applied to reduce the balance of the new CCA class. ...

Canada Emergency Wage Subsidy – Post-payment audits – Status Update – March 2023 On this page Purpose Scope Post-payment CEWS Audits – Key Findings Audit Selection Post-payment Audit Program – Phased Approach Post-payment CEWS audits – Segmentation Post-payment Audit Results Preparer-linked Files Observations related to Auditor General Report 10 – Specific COVID-19 Benefits Overview Key Findings Conclusion Purpose The purpose of this document is to provide an update on the Canada Revenue Agency’s (CRA's) Canada Emergency Wage Subsidy (CEWS) post-payment audit program, including results, findings, and observations with respect to the Office of the Auditor General’s (OAG) Report 10 – Specific COVID-19 Benefits tabled in Parliament on December 6, 2022. ... Post-payment CEWS Audits – Key Findings Results of completed post-payment audits demonstrate high levels of compliance. ... Of the $5.53 billion, $325 million (5.9 %) were denied or adjusted. There are 2,014 audits in progress, representing an additional $10.35 billion in CEWS claims. ...