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Box 15 – Type code of securities Indicate the type of security by entering one of the following codes: BON – Bonds BO1 – A bulk transaction in bonds for which the quantity cannot be determined DOB – Debt obligations in bearer form DO1 – A bulk transaction in debt obligations in bearer form for which the quantity cannot be determined FUT – Futures MET – Precious metals MFT – Units in a mutual fund trust or investment fund trust MSC – Miscellaneous OPC – Option contracts PTI – Publicly traded interest in a trust or partnership RTS – Rights SHS – Shares UNT – Units (for example, a unit consisting of a bond and a warrant) WTS – Warrants These codes are the same as field 35A in the International Standard ISO 15022. ...

The possible values are: • OECD602 – OBAN – Other Bank Account Number • OECD603 – ISIN – International Securities Information Number (follows a known structure) • OECD604 – OSIN – Other Securities Information Number • OECD605 – Other – Any other type of account number e.g., insurance contract Note: Canadian banks and credit unions enter OECD602for OBAN <UndocumentedAccount></UndocumentedAccount>- Required, 1 alpha- Indicate whether or not the account is undocumented.- Enter “Y”, if it is an undocumented account.- Otherwise, enter “N”.- Note: If you enter “Y” to indicate that the account is undocumented and you do not have the residence country of the pre-existing individual account holder, enter “CA” for Canada as a default value in the account holder’s Residence Country Code tag. ... The possible values are: OECD202 = individual OECD203 = alias OECD204 = nick name OECD205 = also known as OECD207 = legal OECD208 = at birth <FirstName></FirstName>- Required, 30 characters- Enter the first name of the individual. ... The possible values are: OECD202 = individual OECD203 = alias OECD204 = nick name OECD205 = also known as OECD207 = legal OECD208 = at birth <FirstName></FirstName>- Required, 30 characters- Enter the first name of the controlling person. ...

Chapter 16- 8509 – Transition Rules On this page... 16.1 8509(1) – Prescribed Conditions Applicable Before 1992 to Grandfathered Plans 16.1.1 8509(1)(a) – Primary Purpose 16.1.2 8509(1)(b) – Permissible Benefits 16.1.3 8509(1)(c) – Employer Contributions Under a Money Purchase Provision 16.1.4 8509(1)(d) – Acceptable to the Minister 16.1.5 8509(1)(e) – Additional Requirements 16.2 8509(2) – Post-91 Conditions for Grandfathered Plan 16.2.1 8509(2)(a) – Bridging Benefits 16.2.2 8509(2)(b) – Benefits 16.2.3 8509(2)(c) – Maximum Lifetime Retirement Benefits 16.3 8509(3) – Additional Prescribed Conditions for Grandfathered Plan After 1991 16.4 8509(4) & (4.1) – Defined Benefits Under Grandfathered Plan Exempt from Conditions 16.4.1 8509(4)(a) – Exemptions – Death Benefits 16.4.2 8509(4)(b) – Exemptions – Bridging Benefits 16.5 8509(4.1) – Benefits under Grandfathered Plan – Pre-1992 Disability 16.6 8509(5) – Conditions Not Applicable to Grandfathered Plan 16.6.1 8509(5)(a) – Not Applicable Before 1992 16.6.2 8509(5)(b) – Permissible Distributions 16.6.3 8509(5)(c) – Eligible Service & Benefit Accrual 16.7 8509(6) – PA Limits for Grandfathered Plan for 1991 16.8 8509(7) – Limit on Pre-Age 65 Benefits 16.9 8509(8) – Benefit Accrual Rate Greater Than 2% 16.9.1 8509(8)(a) – Benefit Accrual Rate 16.9.2 8509(8)(b) – Increases in Accrued Benefits 16.10 8509(9) – Benefits Under a Plan Other Than Grandfathered Plan 16.11 8509(10) –Money Purchase Benefits Exempt From Conditions 16.12 8509(10.1) – Stipulation Not Required for Pre-1992 Plans 16.13 8509(11) – Benefits Acceptable to Minister 16.14 8509(12) – PA Limits – 1996 to 2002 16.1 8509(1) – Prescribed Conditions Applicable Before 1992 to Grandfathered Plans 16.1.1 8509(1)(a) – Primary Purpose Paragraph 8509(1)(a) of the Regulations, applicable to grandfathered plans, modifies the prescribed conditions for registration of a pension plan under paragraph 8501(1)(a). ... Cross references: Definition of Existing Plan – 8500(1) Definition of Grandfathered Plan – 8500(1) Conditions for Registration – 8501(1)(a) Permissible Benefits – 8502(c) 16.1.2 8509(1)(b) – Permissible Benefits Another prescribed condition for registration for grandfathered plans is set out in paragraph 8509(1)(b) of the Regulations. ... Cross references: Definition of Bridging Benefits – 8500(1) Bridging Benefits – 8503(2)(b) Additional Bridging Benefits – 8503(2)(l) Bridging Benefits – Cross-Plan Restrictions – 8503(3)(k) Commutation of Lifetime Retirement Benefits – 8503(7) Bridging Benefits and Election – 8503(7.1) Limits Dependent on CPI – 8503(12) Retirement Benefits Before Age 65 – 8504(5) DB Benefits Under Grandfathered Plan Exempt From Conditions – 8509(4)(b) Conditions Applicable to Amendments – 8511(1)(b) 16.2.2 8509(2)(b) – Benefits Paragraph 8509(2)(b) of the Regulations provides that certain conditions relating to lifetime retirement benefits apply to grandfathered plans for periods after 1991. ...

ARCHIVED — T626 Overseas Employment Tax Credit Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2015 – Fillable PDF (t626-fill-15e.pdf) 2014 – Fillable PDF (t626-fill-14e.pdf) 2013 – Fillable PDF (t626-fill-13e.pdf) 2012 – Fillable PDF (t626-fill-12e.pdf) Print and fill out by hand This form is no longer current. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2015 – Standard print PDF (t626-15e.pdf) 2014 – Standard print PDF (t626-14e.pdf) 2013 – Standard print PDF (t626-13e.pdf) 2012 – Standard print PDF (t626-12e.pdf) 2011 – Standard print PDF (t626-11e.pdf) 2010 – Standard print PDF (t626-10e.pdf) 2009 – Standard print PDF (t626-09e.pdf) 2008 – Standard print PDF (t626-08e.pdf) 2007 – Standard print PDF (t626-07e.pdf) 2006 – Standard print PDF (t626-06e.pdf) 2005 – Standard print PDF (t626-05e.pdf) 2003 – Standard print PDF (t626-03e.pdf) 2002 – Standard print PDF (t626-02e.pdf) 2001 – Standard print PDF (t626-01e.pdf) 2000 – Standard print PDF (t626-00e.pdf) 1998 – Standard print PDF (t626-98e.pdf) 1997 – Standard print PDF (t626-97e.pdf) 1996 – Standard print PDF (t626-96e.pdf) 1995 – Standard print PDF (t626-95e.pdf) 1994 – Standard print PDF (t626-94e.pdf) 1992 – Standard print PDF (t626-92e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

The possible values are: OECD202 = individual OECD203 = alias OECD204 = nick name OECD205 = also known as OECD207 = legal OECD208 = at birth <FirstName></FirstName>- Required, 30 characters- Enter the first name of the individual. ... The possible values are: OECD202 = individual OECD203 = alias OECD204 = nick name OECD205 = also known as OECD207 = legal OECD208 = at birth <FirstName></FirstName>- Required, 30 characters- Enter the first name of the controlling person. ... The possible values are: • OECD206 = does business as • OECD207 = legal <NameLine1Text></NameLine1Text> Reporting Financial Institution Name- Line 1- Required, 35 characters- Enter the name of the reporting financial institution. ...

Box 15 – Type code of securities Indicate the type of security by entering one of the following codes: BON – Bonds BO1 – A bulk transaction in bonds for which the quantity cannot be determined DOB – Debt obligations in bearer form DO1 – A bulk transaction in debt obligations in bearer form for which the quantity cannot be determined ELN – Equity linked notes FUT – Futures MET – Precious metals MFT – Units in a mutual fund trust or investment fund trust MSC – Miscellaneous OPC – Option contracts PTI – Publicly traded interest in a trust or partnership RTS – Rights SHS – Shares UNT – Units (for example, a unit consisting of a bond and a warrant) WTS – Warrants These codes are the same as field 35A in the International Standard ISO 15022. ...

Chapter 1- 147.1(1), 248(1), 8300(1), 8500 – Definitions On this page... 1 147.1(1), 248(1), 8300(1), 8500 – Definitions 1.1 Actuary – 147.1(1) (Actuaire) 1.2 Active Member – 8500(1), 8500(7) (Participant actif) 1.3 Additional Voluntary Contribution – 248(1) (Cotisation facultative) 1.4 Administrator – 147.1(1) (Administrateur) 1.5 Average Consumer Price Index – 8500(1) (Moyenne de l’indice des prix à la consommation) 1.6 Average Wage – 147.1(1) (Salaire moyen) 1.7 Beneficiary – 8500(1) (Bénéficiaire) 1.8 Benefit Provision – 8500(1) (Disposition d’un régime) 1.9 Bridging Benefit – 8500(1) (Prestation de raccordement) 1.10 Certifiable Past Service Event – 8300(1) (Fait à attester) 1.11 Common-Law Partner – 248(1) (Conjoint de fait) 1.12 Compensation – 147.1(1) (Rétribution) 1.13 Complete Period of Reduced Services – 8300(1) (Période complète de services réduits) 1.14 Connected Person – 8500(3) (Personne rattachée) 1.15 Consumer Price Index – 8500(1) (Indice des prix à la consommation) 1.16 Deemed Contribution- 8500(7) (cotisation réputée) 1.17 Defined Benefit Limit – 8500(1) (Plafond des prestations déterminées) 1.18 Defined Benefit Provision – 147.1(1) (Disposition à prestations déterminées) 1.19 Dependant – 8500(1) (Personne à charge) 1.20 Designated Plan – 8515 (régime désigné) 1.21 Disabled – 8500(1) (Invalide) 1.22 Eligible Period of Reduced Pay – 8500(1) (Période admissible de salaire réduit) 1.23 Eligible Period of Temporary Absence – 8500(1) (Période admissible d’absence temporaire) 1.24 Eligible Survivor Benefit Period – 8500(1) (Période admissible de prestations au survivant) 1.25 Grandfathered Plan – 8500(1) (Régime exclu) 1.26 Individual Pension Plan – 8300(1) (régime de retraite individuel) 1.27 IPP Minimum Amount – 8500(1) (Minimum RRI) 1.28 Lifetime Retirement Benefits – 8500(1) (Prestation viagère) 1.29 Member – 147.1(1), 8300(1) (Participant) 1.30 Money Purchase Limit – 147.1(1) (Plafond des cotisations déterminées) 1.31 Money Purchase Provision – 147.1(1) (disposition à cotisations déterminées) 1.32 Multi-Employer Plan – 147.1(1), 8500(1) (Régime interentreprises) 1.33 Participating Employer – 147.1(1) (Employeur participant) 1.34 Past Service Event – 147.1(1), 8300(1), 8300(2) (Fait lié aux services passés) 1.35 Pensionable Service – 8500(1) (Services validables) 1.36 Period of Disability – 8500(1) (Période d’invalidité) 1.37 Predecessor Employer – 8500(1) (employeur remplacé) 1.38 Pre-Reform Service & Post-Reform Service (Services avant et après la réforme) 1.39 Public Safety Occupation – 8500(1) (Profession liée à la sécurité publique) 1.40 Retirement Benefits – 8500(1) (Prestation de retraite) 1.41 Single Amount – 147.1(1) (Montant unique) 1.42 Specified Multi-Employer Plan – 147.1(1) (Régime interentreprises déterminé) 1.43 Spouse – 8500(5), 252(3) (Époux) 1.44 Surplus – 8500(1) & (1.1) (Surplus) 1.45 Totally and Permanently Disabled – 8500(1) (Invalidité totale et permanente) 1.46 Wage Measure – 147.1(1) (Mesure des gains) 1.47 Year's Maximum Pensionable Earnings – 8500(1) (Maximum des gains annuels ouvrant droit à pension) 1 147.1(1), 248(1), 8300(1), 8500 – Definitions Any reference in this manual to the Act is in reference to the Income Tax Act and any reference to the Regulations is in reference to the Income Tax Regulations. ... Cross references: Pension Adjustment Limits – 147.1(8) Pension Adjustment Limits – Multi-Employer Plans – 147.1(9) Member Contributions – 8503(4)(a) Lifetime Retirement Benefits – 8504(1) Highest Average Compensation – 8504(2) Alternate Compensation Rules – 8504(3) Part-time Employees – 8504(4) Additional Lifetime Retirement Benefits – 8505(3)(d) Prescribed Compensation – 8507 1.13 Complete Period of Reduced Services – 8300(1) (Période complète de services réduits) A complete period of reduced services of a member is a period of reduced services that is not part of a longer period of reduced services. ... Cross references: Transfers – 147.3 Lifetime Retirement Benefits – 8503(2)(a) Lump Sum Payments on Termination – 8503(2)(h) Commuted Value – Pre-Retirement Death – 8503(2)(i) Lump Sum Payments on Death – 8503(2)(j) Commutation of Benefits – 8503(2)(m) Commutations – Beneficiary’s Benefits – 8503(2)(n) Offset Benefits – 8503(3)(j) Undue Deferral of Payment – 8503(4)(d) Commutation of Lifetime Retirement Benefits – 8503(7) 1.42 Specified Multi-Employer Plan – 147.1(1) (Régime interentreprises déterminé) A specified multi-employer plan (SMEP) has the meaning assigned by regulation. ...

ARCHIVED — T2124 Statement of Business Activities Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2007 – Standard print PDF (t2124-07e.pdf) 2006 – Standard print PDF (t2124-06e.pdf) 2005 – Standard print PDF (t2124-05e.pdf) 2004 – Standard print PDF (t2124-04e.pdf) 2003 – Standard print PDF (t2124-03e.pdf) 2002 – Standard print PDF (t2124-02e.pdf) 2001 – Standard print PDF (t2124-01e.pdf) 2000 – Standard print PDF (t2124-00e.pdf) 1999 – Standard print PDF (t2124-99e.pdf) 1998 – Standard print PDF (t2124-98e.pdf) 1997 – Standard print PDF (t2124-97e.pdf) 1996 – Standard print PDF (t2124-96e.pdf) 1995 – Standard print PDF (t2124-95e.pdf) 1994 – Standard print PDF (t2124-94e.pdf) 1993 – Standard print PDF (t2124-93e.pdf) 1991 – Standard print PDF (t2124-91e.pdf) 1990 – Standard print PDF (t2124-90e.pdf) 1989 – Standard print PDF (t2124-89e.pdf) 1988 – Standard print PDF (t2124-88e.pdf) 1986 – Standard print PDF (t2124-86e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

ARCHIVED — TL11B Tuition and Enrolment Certificate- Flying School or Club Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2018 – Fillable PDF (tl11b-fill-18e.pdf) 2017 – Fillable PDF (tl11b-fill-17e.pdf) 2015 – Fillable PDF (tl11b-fill-15e.pdf) 2014 – Fillable PDF (tl11b-fill-14e.pdf) 2013 – Fillable PDF (tl11b-fill-13e.pdf) 2011 – Fillable PDF (tl11b-fill-11e.pdf) 2010 – Fillable PDF (tl11b-fill-10e.pdf) 2009 – Fillable PDF (tl11b-fill-09e.pdf) Print and fill out by hand This form is no longer current. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2018 – Standard print PDF (tl11b-18e.pdf) 2017 – Standard print PDF (tl11b-17e.pdf) 2015 – Standard print PDF (tl11b-15e.pdf) 2014 – Standard print PDF (tl11b-14e.pdf) 2013 – Standard print PDF (tl11b-13e.pdf) 2011 – Standard print PDF (tl11b-11e.pdf) 2010 – Standard print PDF (tl11b-10e.pdf) 2009 – Standard print PDF (tl11b-09e.pdf) 2008 – Standard print PDF (tl11b-08e.pdf) 2007 – Standard print PDF (tl11b-07e.pdf) 2006 – Standard print PDF (tl11b-06e.pdf) 2004 – Standard print PDF (tl11b-04e.pdf) 2003 – Standard print PDF (tl11b-03b.pdf) 2002 – Standard print PDF (tl11b-02e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

Chapter 8- 8502 – Conditions Applicable to all Pension Plans On this page... 8.1 8502(a) – Primary Purpose 8.2 8502(b) – Permissible Contributions 8.3 8502(c) – Permissible Benefits 8.4 8502(d) – Permissible Distributions 8.5 8502(e) – Payment of Pension 8.6 8502(f) – Assignment of Rights 8.7 8502(g) – Funding Media 8.8 8502(h) – Investments 8.9 8502(i) – Borrowing 8.10 8502(j) – Determination of Amounts 8.11 8502(k) – Transfer of Property Between Provisions 8.12 8502(l) – Appropriate Pension Adjustments 8.13 8502(m) – Participants in GSRAs 8.1 8502(a) – Primary Purpose The main purpose of a pension plan is to provide periodic payments to members after retirement and until death in respect of their service as employees. ... Cross references: Reasonable error – 147.1(19) Transfer – Pre-1991 Contributions – 147.3(6) Net Contribution Accounts – 8503(l) Return of Contributions – 8503(4)(c) IPP – Minimum Withdrawal – 8503(26) Payment or Reallocation of Forfeited Amounts – 8506(2)(f) Extension of Reallocation of Forfeitures – 8506(3)(b) Special Rules – Member-Funded Pension Plans – 8510(9) Conditions Applicable to Amendments – Return of Contributions – 8511(2) 8.5 8502(e) – Payment of Pension A plan has to provide that the member's LRBs will commence no later than the end of the year in which the member turns 71 years of age. ... Cross references: Pre-Retirement Survivor Benefits – Alternate Rule – 8503(2)(f) Pre-Retirement Survivor Benefits – MP – 8506(1)(e) Variable Benefits – 8506(1)(e.1) Variable payment life annuity – 8506(1)(e.2) VPLA fund – 8506(13) 8.6 8502(f) – Assignment of Rights The plan must stipulate that no right of a person under the plan is capable of being assigned, charged, anticipated, given as security or surrendered. ...