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Income Tax Act – Workgroup Cross-Reference Chart We have archived this page and will not be updating it. ... Contents Table 1 – Cross-references to Sections 1-9 Table 2 – Cross-references to Sections 10-19 Table 3 – Cross-references to Sections 20-29 Table 4 – Cross-references to Sections 30-39 Table 5 – Cross-references to Sections 40-49 Table 6 – Cross-references to Sections 50-59 Table 7 – Cross-references to Sections 60-69 Table 8 – Cross-references to Sections 70-79 Table 9 – Cross-references to Sections 80-89 Table 10 – Cross-references to Sections 90-99 Table 11 – Cross-references to Sections 100-109 Table 12 – Cross-references to Sections 110-119 Table 13 – Cross-references to Sections 120-129 Table 14 – Cross-references to Sections 130-139 Table 15 – Cross-references to Sections 140-149 Table 16 – Cross-references to Sections 150-159 Table 17 – Cross-references to Sections 160-169 Table 18 – Cross-references to Sections 170-179 Table 19 – Cross-references to Sections 180-189 Table 20 – Cross-references to Sections 190-199 Table 21 – Cross-references to Sections 200-209 Table 22 – Cross-references to Sections 210-219 Table 23 – Cross-references to Sections 220-229 Table 24 – Cross-references to Sections 230-239 Table 25 – Cross-references to Sections 240-249 Table 26 – Cross-references to Sections 250-260 [Income Tax – Technical News No. 29] [Next] Report a problem or mistake on this page Privacy statement The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. ...

" Act " means the Excise Tax Act; " consideration " may be money, a thing, a service, forbearance in the exercise of a right or anything else which induces the supplier to make the supply. ... Where the consideration is non-monetary, the fair market value of the consideration at the time the supply was made will be used to calculate the tax; " invoice " includes a statement of account, a bill and any other similar record regardless of its form or characteristics and a cash register slip or receipt; " person " means an individual, partnership, corporation, trust or estate, or a body that is a society, union, club, association, commission or other organization of any kind; " property " means any property, whether real or personal, movable or immovable, tangible or intangible, corporeal or incorporeal, and includes a right or interest of any kind, a share and a chose in action, but does not include money; " recipient ", in respect of a supply, means the person who pays or agrees to pay consideration for the supply or, if no consideration is or is to be paid for the supply, the person to whom the supply is made; " registrant " means a person who is registered, or who is required to apply to be registered, under sections 240 and 241 of the Excise Tax Act; " service " means anything other than: (a) property, (b) money, and (c) anything that is supplied to an employer by a person who is or agrees to become an officer or employee of the employer in the course of or in relation to the office or employment of that person; " supplier " in respect of a supply, means the person making the supply; " supply " means, subject to sections 133 and 134 of the Act, the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition; " tangible personal property " includes all objects or things that may be touched, felt or possessed, and that are movable at the time the supply is made, other than money and real property; " tax " means the Goods and Services Tax payable under Part IX of the Excise Tax Act; " taxable supply " means a supply that is made in the course of a commercial activity, but does not include an exempt supply. ... Additional information on price adjustments may be found in GST MEMORANDUM 300-7-19, " PRICE REDUCTIONS AND CREDIT NOTES ". ...

As of that date, his total contributions in 2015 were $12,200 ($9,000 + $500 + $2,700). ... Highest excess TFSA amount per month for June to October = $2,200. Tax = 1% per month on the highest excess amount = $2,200 × 1% × 5 months, which was $110. ... Tax = 1% per month on the excess amount = $1,400 x 1% x 2 months, which was $28. ...

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. ...