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Chapter 11- 8503(4) to 8503(26) – Additional Conditions On this page... 11.1 8503(4)(a) – Member Contributions 11.1.1 8503(4)(a)(i) – Current Service Contribution Limit 11.1.2 8503(4)(a)(ii) – Periods of Disability, Reduced Pay or Temporary Absence 11.1.3 8503(4)(a)(iii) – Past Service Contribution Limit 11.2 8503(4)(b) – Pre-payment of Member Contributions 11.3 8503(4)(c) – Reduction in Benefits and Return of Contributions 11.4 8503(4)(d) – Undue Deferral of Payment 11.5 8503(4)(e) & (f) – Evidence of Disability 11.6 8503(5) – Waiver of Member Contribution Condition 11.7 8503(6) – Pre-Retirement Death Benefits 11.8 8503(7) – Commutation of Lifetime Retirement Benefits 11.9 8503(7.1) – Bridging Benefits and Elections 11.10 8503(8) – Suspension or Cessation of Pension 11.11 8503(9) – Re-Employed Member 11.12 8503(10) – Re-Employed Member- Special Rules Not Applicable 11.13 8503(11) – Re-Employed Member- Anti-Avoidance 11.14 8503(12) – Limits Dependent on Consumer Price Index 11.15 8503(13) – Statutory Plans – Special Rules 11.16 8503(14) – Artificially Reduced Pension Adjustment 11.17 8503(15) – Past Service Employer Contribution 11.18 8503(16) – Definitions for the Purpose of Phased Retirement Benefits 11.19 8503(17) – Bridging Benefits Payable on a Stand-Alone Basis 11.20 8503(18) – Rules of Application 11.21 8503(19) – Benefit Accruals After Pension Commencement 11.22 8503(20) – Re-Determination of Benefits 11.23 8503(21) – Rules of Application 11.24 8503(22) – Anti-Avoidance 11.25 8503(23) – Cross-Plan Rules 11.26 8503(24) and (25) – Associated Defined Benefit Provisions 11.27 8503(26) IPP – Minimum Withdrawal 11.1 8503(4)(a) – Member Contributions 11.1.1 8503(4)(a)(i) – Current Service Contribution Limit Member current service contributions to a DB provision of an RPP are limited to the lesser of a) 9% of the member’s compensation for the year from an employer who participates in the plan, and b) $1,000 plus 70% of the member’s pension credit for the year under the provision. ... Cross references: Definition of Eligible Period of Temporary Absence – 8500(1) Definition of Eligible Period of Reduced Pay – 8500(1) Definition of Disabled – 8500(1) Definition of Period of Disability – 8500(1) Eligible Service – 8503(3)(a)(iii) & (iv) Prescribed Compensation – 8507 11.1.3 8503(4)(a)(iii) – Past Service Contribution Limit Plans may give members the right to purchase past service defined benefits, as long as the purchase is in respect of eligible service in accordance with paragraph 8503(3)(a) of the Regulations. ... Cross references: Past Service Benefits – 147.1(10) Amount of Employee’s Pension Contributions Deductible – 147.2(4) Definition of Period of Reduced Services – 8300(1) Certification in Respect of Past Service – 8307 Period of Reduced Services – Retroactive Benefits 8308(4) Prescribed Compensation – 8507 11.2 8503(4)(b) – Pre-payment of Member Contributions DB member contributions are not permitted before the year in which they relate. ...

ARCHIVED — T1005 Manitoba Tuition Fee Income Tax Rebate 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: 2017 – Fillable PDF (t1005-fill-17e.pdf) 2016 – Fillable PDF (t1005-fill-16e.pdf) 2015 – Fillable PDF (t1005-fill-15e.pdf) 2014 – Fillable PDF (t1005-fill-14e.pdf) 2013 – Fillable PDF (t1005-fill-13e.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: 2017 – Standard print PDF (t1005-17e.pdf) 2016 – Standard print PDF (t1005-16e.pdf) 2015 – Standard print PDF (t1005-15e.pdf) 2014 – Standard print PDF (t1005-14e.pdf) 2013 – Standard print PDF (t1005-13e.pdf) 2012 – Standard print PDF (t1005-12e.pdf) 2011 – Standard print PDF (t1005-11e.pdf) 2010 – Standard print PDF (t1005-10e.pdf) 2009 – Standard print PDF (t1005-09e.pdf) 2008 – Standard print PDF (t1005-08e.pdf) 2007 – Standard print PDF (t1005-07e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

Chapter 3- 147.2 – Pension Plan Contributions On this page... 3.1 147.2(1) – Deductible Employer Contributions 3.2 147.2(2) – Employer Contributions – Defined Benefit Provisions Example 3.3 147.2(3) – Filing of Actuarial Report 3.4 147.2(4) – Amount of Employee's Pension Contributions Deductible 3.4.1 147.2(4)(a) – Service After 1989 3.4.2 147.2(4)(b) – Service Before 1990, While not a Contributor 3.4.3 147.2(4)(c) – Service Before 1990, While a Contributor 3.5 147.2(5) – Teachers 3.6 147.2(6) – Deductible Contributions when Taxpayer Dies 3.7 147.2(7) – Letter of Credit 3.8 147.2(8) – Former Employee of Predecessor Employer 3.1 147.2(1) – Deductible Employer Contributions An employer's contribution to an RPP is deductible in computing the employer's income for a taxation year ending after 1990, if: the contribution is made in the year or within 120 days after the end of the year; it was not deducted in computing the employer's income in a previous taxation year; and it satisfies certain other conditions that depend on whether the contribution is made under a MP or DB provision of a plan or under a SMEP. ... Cross references: Pension adjustment limits – 147.1(8) Pension adjustment limits – multi-employer plans – 147.1(9) Member contributions for unfunded liability – 8501(6.1) Prescribed eligible contributions – 8501(6.2) Defined benefit provisions – 8503 Maximum benefits – 8504 3.4.2 147.2(4)(b) – Service Before 1990, While not a Contributor Paragraph 147.2(4)(b) of the Act applies to contributions made by an employee for years prior to 1990, where the employee was not a contributor to an RPP. ... Cross references: Pension adjustment limits – 147.1(8) Pension adjustment limits – multi-employer plans – 147.1(9) Limits on employee contributions to DB provisions – 8503(4)(a) 3.5 147.2(5) – Teachers Subsection 147.2(5) of the Act provides a special rule with regards to teachers. ...

T1236 Qualified Donees Worksheet / Amounts provided to other organizations Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Accessible Fillable PDF (t1236-fill-19e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2018 – Fillable PDF (t1236-fill-18e.pdf) 2015 – Fillable PDF (t1236-fill-15e.pdf) 2014 – Fillable PDF (t1236-fill-14e.pdf) 2013 – Fillable PDF (t1236-fill-13e.pdf) 2010 – Fillable PDF (t1236-fill-10e.pdf) 2009 – Fillable PDF (t1236-fill-09e.pdf) 2005 – Fillable PDF (t1236-fill-05e.pdf) Print and fill out by hand Standard print PDF (t1236-19e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2018 – Standard print PDF (t1236-18e.pdf) 2015 – Standard print PDF (t1236-15e.pdf) 2014 – Standard print PDF (t1236-14e.pdf) 2013 – Standard print PDF (t1236-13e.pdf) 2010 – Standard print PDF (t1236-10e.pdf) 2009 – Standard print PDF (t1236-09e.pdf) 2005 – Standard print PDF (t1236-05e.pdf) 2002 – Standard print PDF (t1236-02e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

Chapter 14- 8506 – Money Purchase Provisions On this page 14 8506 – Money Purchase Provisions 14.1 8506(1) – Permissible Benefits 14.1.1 8506(1)(a) – Lifetime retirement benefits 14.1.2 8506(1)(b) – Bridging benefits 14.1.3 8506(1)(c) – Guarantee period 14.1.4 8506(1)(d) – Post-retirement survivor benefits 14.1.5 8506(1)(e) – Pre-retirement survivor benefits 14.1.6 8506(1)(e.1) – Variable benefits 14.1.7 8506(1)(e.2) – Variable Payment Life Annuity 14.1.8 8506(1)(f) – Payment from account 14.1.9 8506(1)(g) – Payments from account after death 14.1.10 8506(1)(h) – Commutation of benefits 14.1.11 8506(1)(i) – Commutation of benefits after death 14.2 8506(2) – Additional Conditions 14.2.1 8506(2)(a) – Employer contributions acceptable to the Minister 14.2.2 8506(2)(b) – Employer contributions with respect to particular members 14.2.3 8506(2)(b.1) – Allocation of employer contributions 14.2.4 8506(2)(c) – Employer contributions not permitted 14.2.5 8506(2)(c.1) – Contributions not permitted 14.2.6 8506(2)(d) – Return of contributions 14.2.7 8506(2)(e) – Allocation of earnings 14.2.8 8506(2)(f) – Payment or reallocation of forfeited amounts 14.2.9 8506(2)(g) – Retirement benefits 14.2.10 8506(2)(h) – Undue deferral of payment – Death of the member 14.2.11 8506(2)(i) –Undue deferral of payment – Death of a specified beneficiary 14.3 8506(2.1) – Alternative Method for Allocating Employer Contributions 14.4 8506(3) – Reallocation of Forfeitures 14.5 8506(4) – Non-Payment of Minimum Amount – Plan Revocable 14.6 8506(5) – Minimum Amount 14.7 8506(6) – Determination of Account Balance 14.8 8506(7) – When the Minimum Amount is Nil 14.9 8506(8) – Specified Beneficiary 14.10 8506(9) and (10) – Adjusted Minimum Amount for 2008 14.11 8506(13)- VPLA fund 14 8506 – Money Purchase Provisions Section 8506 of the Regulations describes the benefits that may be provided under an MP provision of a pension plan and contains conditions applicable to a plan that has an MP provision. ... Cross references: Transfer of surplus – DB to MP – 147.3(4.1) Transfer where MP replaces DB provision – 147.3(8) Pension credit MP provision – 8301(4) Transfer of property between provisions – 8502(k) Newsletter No. 94-2, Technical Questions and Answers 14.2.5 8506(2)(c.1) – Contributions not permitted Contributions or amounts transferred from another RPP are not permitted for a member after the calendar year in which he or she turns 71. ... Plan text Plans must provide that any forfeited amounts and related earnings will be paid or reallocated by the end of the year following the year in which they arose Cross references: Pension Credit – MP Provision – 8301(4) Payment from Account – 8506(1)(f) Extension of timeline for Reallocation of Forfeitures – 8506(3) 14.2.9 8506(2)(g) – Retirement benefits Plans must state how the retirement benefits will be provided. ...

ARCHIVED – Budget 2012- Employees profit sharing plans (EPSPs) Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... An excess EPSP amount of a specified employee for a taxation year in respect of an employer is determined as follows: Determination if there is an excess EPSP amount All amounts paid by the employer or by a non-arm's length corporation to the EPSP that are allocated for the year to the specified employee A Less: 20% of the specified employee's total income for the year (excluding EPSP allocations, stock option benefits and deductions in computing income from an office or employment)- B Excess EPSP amount (Line A minus Line B, if the amount is negative, enter "0") = C Q5. ... The tax on the excess EPSP amount is calculated as follows: Calculation of the tax on the excess EPSP amount The total of all excess EPSP amounts of the specified employee for the year A Multiplied by the following rates Federal marginal tax rate 29% B Where, at the end of the year, the specified employee: is resident in the province of Quebec, enter 0%; is resident in a province other than Quebec, enter the highest personal income tax rate that applies for the year to a resident of that province; or in any other case, enter 14%. + % C Total rate (Line B + Line C) = % > % D Tax on excess EPSP amount (Line A multiplied by Line D) Q6. ...

ARCHIVED – Budget 2012- Employees profit sharing plans (EPSPs) We have archived this page and will not be updating it. ... An excess EPSP amount of a specified employee for a taxation year in respect of an employer is determined as follows: Determination if there is an excess EPSP amount All amounts paid by the employer or by a non-arm's length corporation to the EPSP that are allocated for the year to the specified employee A Less: 20% of the specified employee's total income for the year (excluding EPSP allocations, stock option benefits and deductions in computing income from an office or employment)- B Excess EPSP amount (Line A minus Line B, if the amount is negative, enter "0") = C Q5. ... The tax on the excess EPSP amount is calculated as follows: Calculation of the tax on the excess EPSP amount The total of all excess EPSP amounts of the specified employee for the year A Multiplied by the following rates Federal marginal tax rate 29% B Where, at the end of the year, the specified employee: is resident in the province of Quebec, enter 0%; is resident in a province other than Quebec, enter the highest personal income tax rate that applies for the year to a resident of that province; or in any other case, enter 14%. + % C Total rate (Line B + Line C) = % > % D Tax on excess EPSP amount (Line A multiplied by Line D) Q6. ...

For details on how to calculate your total rebate, go to RC4033-  General Application for GST/HST Rebates, under "Part C – Rebate claimed". ... GST paid = $2,000 × 6% = $120 Divided by 6 = $120 ÷ 6 = $20 Total amount you can claim under reason code 1C is $20. ... HST paid = $2,000 × 14% = $280 Divided by 14 = $280 ÷ 14 = $20 Total amount you can claim under reason code 1C is $20. ...

Adjusted cost base (ACB) calculation for flow-through entity Step 1 – Reduction of the ACB Designated proceeds of disposition (column 2 of Chart A of Form T664) Blank space to input proceeds of disposition Blank space to input amount Line 1 FMV at the end of February 22, 1994 (Step 1 of Form T664) Blank space to input amount Chart A × multiply by 1.1 = Equals − Minus Line 2 Line 1 minus line 2 (if negative, enter "0") = Equals Line 3 If the amount on line 3 is "0", do not complete the rest of this chart. ... Amount from column 4 of Chart A of Form T664 Blank space to input amount Line 7 Amount from column 3 of Chart A of Form T664 ÷ Divided by Line 8 Line 7 divided by line 8 = Equals Line 9 Amount from line 6 × Multiply by Line 10 Line 9 multiplied by line 10 = Equals − Minus Line 11 Line 6 minus line 11 = Equals − Minus Line 12 Reduction: Line 3 minus line 12 = Equals Line 13 If the amount on line 13 is negative, do not complete Step 2. Step 2 – Revised ACB ACB at the end of February 22, 1994 from line 5 Blank space to input amount Line 14 Reduction from line 13 − Minus Line 15 Revised ACB on February 23, 1994: Line 14 minus line 15 (if negative, enter “0”) = Equals Line 16 Use the amount from line 16 to calculate the capital gain or loss when you sell your shares of, or interest in, the flow-through entity. ...

Step 5 – Federal Tax Part A – Federal tax on taxable income Schedule A, Statement of World Income Part B – Federal non-refundable tax credits Schedule B, Allowable Amount of Federal Non-Refundable Tax Credits Canada caregiver amount Amounts for non-resident dependants Line 30300 – Spouse or common-law partner amount Line 30800 – Base CPP or QPP contributions through employment income Line 31000 – Base CPP or QPP contributions on self-employment and other earnings Line 31200 – Employment insurance premiums through employment Line 31205 – Provincial parental insurance plan (PPIP) premiums paid Line 31210 – PPIP premiums payable on employment income Line 31350 – Digital news subscription expenses Line 31600 – Disability amount for self Line 31800 – Disability amount transferred from a dependant Line 32400 – Tuition amount transferred from a child or grandchild Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age Part C – Net federal tax Line 40424 – Federal tax on split income Line 40425 – Federal dividend tax credit Line 131 – Federal surtax Line 135 – Recapture of investment tax credit Line 137 – Federal logging tax credit Line 41400 – Labour-sponsored funds tax credit Line 41800 – Special taxes Step 6 – Refund or balance owing Line 42200 – Social benefits repayment Line 42800 – Provincial or territorial tax Line 43700 – Total income tax deducted Line 43800 – Tax transfer for residents of Quebec Line 44000 – Refundable Quebec abatement Line 45000 – Employment insurance overpayment Line 45200 – Refundable medical expense supplement Line 45300 – Canada workers benefit (CWB) Line 45350 – Canada training credit (CTC) Line 45355 – Multigenerational home renovation tax credit (MHRTC) Line 46900 – Eligible educator school supply tax credit Line 47555 – Canadian journalism labour tax credit Line 47556 – Return of fuel charge proceeds to farmers tax credit Line 47557 – Air quality improvement tax credit Line 47600 – Tax paid by instalments Line 48400 – Refund Line 48500 – Balance owing Step 5 – Federal tax Follow the instructions in this section to calculate your federal tax, including the federal surtax for non-residents of Canada and deemed residents of Canada. ... Part B – Federal non-refundable tax credits Note This section does not provide supplementary information for lines ●❚▲ 30000, ●❚▲ 30100, ●❚▲ 30425, ●❚▲ 30450, ●❚▲ 30499, ●❚▲ 30500, ● 31215, ●❚▲ 31217, ●❚▲ 31220, ●❚▲ 31240, ●▲ 31260, ●❚▲ 31270, ●❚▲ 31285, ●❚▲ 31300, ●▲ 31400, ●❚▲ 31900, ●❚▲ 32300, ●❚▲ 32600, ●❚▲ 33199 and ●❚▲ 34900 as the instructions on the return or in other publications provide the information you need. ... For more information, see the Federal Worksheet. ⬤ Line 45300 – Canada workers benefit (CWB) If you were a deemed resident of Canada in 2023, you may be eligible for the CWB. ...