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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– Fillable PDF (tl11b-fill-10e.pdf) 2009 – Fillable PDF (tl11b-fill-09e.pdf) Print and fill out by hand This form is no longer current.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. ...

Example – GST370 charts 1 and 2 Chart 1 – Eligible expenses (other than CCA) on which you paid GST/HST Type of expenses Expenses other than CCA (1) Total expenses 13% HST (2) Non-eligible portion of expenses 13% HST (3) Eligible expenses (col. 1 minus col. 2) 13% HST Accounting and legal fees 0 0 0 Advertising and promotion 0 0 0 Food, beverages and entertainment 779.84 0 779.84 Lodging 0 0 0 Parking 0 0 0 Supplies 178.25 0 178.25 Other expenses (please specify) 623.13 0 623.13 Tradesperson's tools expenses (for employees) 0 0 0 Apprentice mechanic tools expenses (for employees) 0 0 0 Labour mobility deduction 0 0 0 Musical instrument expenses other than CCA 0 0 0 Artists' employment expenses 0 0 0 Union, professional or similar dues 0 0 0 Motor vehicle expenses: Fuel 3,230.55 807.64 1 2,422.91 Maintenance and repairs 467.67 116.92 2 350.75 Insurance, licence, registration, and interest (not eligible for rebate) 0 0 0 Leasing 0 0 0 Other expenses (Car washes) 84.50 21.13 3 63.37 Work space in home 0 0 0 Electricity, heat, water 0 0 0 Maintenance 0 0 0 Insurance and property taxes (not eligible for rebate) 0 0 0 Other expenses (please specify) 0 0 0 Total of eligible expenses in column 3 = 4,418.25. ... Chart 2 – GST/HST paid on expenses on which you claimed Capital Cost Allowance (CCA) Type of expenses (1) Total expenses 13% HST (2) Non-eligible portion of expenses 13% HST (3) Eligible expenses (col. 1 minus col. 2) 13% HST Capital Cost Allowance (CCA) on motor vehicles, musical instruments, and aircraft 8,644.50 2,161.13 4 6,483.37 1. $3,230.55 × (7,500/30,000) = $807.64 2. $467.67 × (7,500/30,000) = $116.92 3. $84.50 × (7,500/30,000) = $21.13 4. $8,644.50 × (7,500/30,000) = $2,161.13 Page details Date modified: 2024-01-23 ...

Farming Income and the AgriStability and AgriInvest Programs Guide – Capital cost allowance (CCA) rates Below you will find the more common depreciable properties that a business may use along with the class of each property. ... Aircraft – Acquired before May 26, 1976 16 Aircraft – Acquired after May 25, 1976 9 Bee equipment 8 Boats and component parts 7 Breakwaters – Cement or stone 3 Breakwaters – Wood 6 Brooders 8 Buildings and component parts – Wood, galvanized, or portable 6 Buildings and component parts – Other: Acquired after 1978 and before 1988 Footnote 1 3 Buildings and component parts – Other: Acquired after 1987 1 Buildings and component parts – Other: Fruit and vegetable storage (after Feb. 19, 1973) 8 Casing, cribwork for water wells 8 Chain-saws 10 Cleaners – grain or seed 8 Combines – Drawn 8 Combines – Self-propelled 10 Computer equipment and systems software – Acquired before March 23, 2004 10 Computer equipment and systems software – Acquired after March 22, 2004 45 Computer equipment and systems software – Acquired after March 18, 2007 50 Computer equipment and systems software – Acquired after January 27, 2009, and before February 2011 52 Computer software (other than systems software) 12 Coolers – Milk 8 Cream separators 8 Cultivators 8 Dams – Cement, stone, wood, or earth 1 Data network infrastructure equipment – Acquired after March 22, 2004 46 Diggers – All types 8 Discs 8 Docks 3 Drills – All types 8 Dugouts, dikes, and lagoons 6 Electric-generating equipment – portable 8 Electric motors 8 Elevators 8 Engines – Stationary 8 Fences – All types 6 Forage harvesters – Drawn 8 Forage harvesters – Self-propelled 10 Graders – Fruit or vegetable 8 Grain-drying equipment 8 Grain loaders 8 Grain separators 8 Grain-storage building – Wood, galvanized steel 6 Grain-storage building – Other 1 Greenhouses (all except as noted below) 6 Greenhouses of rigid frames covered with replaceable flexible plastic 8 Grinder 8 Harness 10 Harrows 8 Hay balers and stookers – Drawn 8 Hay balers and stookers – Self-propelled 10 Hay loaders 8 Ice machines 8 Incubators 8 Irrigation equipment – Overhead 8 Irrigation ponds 6 Leasehold interest 13 Manure spreaders 8 Milking machines 8 Mixers 8 Mowers 8 Nets 8 Office equipment including photocopiers, fax machines 8 Outboard motors 10 Passenger vehicles (see Chapter 4) 10 or 10.1 Piping – Permanent 2 Planters – All types 8 Plows 8 Power block – Purse seine 7 Pumps 8 Radar or radio equipment – Acquired before May 26, 1976 9 Radar or radio equipment – Acquired after May 25, 1976 8 Rakes 8 Roads or other surface areas – Paved or concrete 17 Silo fillers 8 Silos 8 Sleighs 10 Sprayers 8 Stable cleaners 8 Stalk cutters 8 Swathers – Drawn 8 Swathers – Self-propelled 10 Threshers 8 Tile or concrete drainage system – Acquired before 1965 13 Tillers – All types 8 Tools – Less than $500 12 Tools – $500 and more 8 Tractors 10 Trailers 10 Traps 8 Trucks 10 Trucks (freight) 16 Wagons 10 Water towers 6 Weeders 8 Weirs 3 Weirs – Fish 8 Welding equipment 8 Well equipment 8 Wharves – Cement, steel, or stone 3 Wharves – Wood 6 Wind chargers 8 Wind-energy conversion equipment – Acquired before February 22, 1994 34 Wind-energy conversion equipment – Acquired after February 21, 1994 (Note: Class 43.1 can be used other than for wind energy.) 43.1 Zero-emission automotive equipment or vehicles (other than motor vehicles) 56 Zero-emission vehicles that would otherwise be in Class 10 or 10.1 54 Zero-emission vehicles that would otherwise be in Class 16 55 Footnote 1 You may add to or alter a Class 3 building after 1987. ...