Search - 2002年 抽纸品牌 质量排名

Registered Plans Directorate technical manual On this page... 16 8509 – Transition Rules 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 8509 – Transition Rules 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: Reduction in Benefits and Return of Contributions – 8503(4)(c) Employer Contributions with Respect to Particular Members – 8506(2)(d) 16.13 8509(11) – Benefits Acceptable to Minister Subsection 8509(11) of the Regulations clarifies that the rules under section 8509 are not intended to limit the Minister’s power to restrict the benefits permitted under paragraph 8503(3)(e) or subsection 8509(3). 16.14 8509(12) – PA Limits – 1996 to 2002 Subsection 8509(12) of the Regulations allows for an exemption on the PA limits under subsections 147.1(8) and (9) of the Act for high income earners under DB provisions for the years 1996 to 2002 so that the plans would not be in a revocable position. The exemption applies to years 1996 to 2002 when the DB limit resulted in DB pension credits in excess of the MP limit of $13,500. ...

ARCHIVED- General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada- 2002 5013-G Total income If you were a deemed resident of Canada in 2002, you have to include in income most amounts you received in 2002. ... Karen reports $320 interest, calculated as follows: $4,000 (her share) × $400 (total interest) = $320 $5,000 (total) Pavel reports $80 interest, calculated as follows: $1,000 (his share) × $400 (total interest) = $80 $5,000 (total) Bank accounts Report interest paid or credited to you in 2002, even if you did not receive an information slip. ... His required repayment for 2002 was $800. The only RRSP contribution he made from January 1, 2002, to March 1, 2003, was for $500 on June 18, 2002. ...

You can use it for research or reference. 5013-G Total income If you were a deemed resident of Canada in 2002, you have to include in income most amounts you received in 2002. ... Karen reports $320 interest, calculated as follows: $4,000 (her share) × $400 (total interest) = $320 $5,000 (total) Pavel reports $80 interest, calculated as follows: $1,000 (his share) × $400 (total interest) = $80 $5,000 (total) Bank accounts Report interest paid or credited to you in 2002, even if you did not receive an information slip. ... His required repayment for 2002 was $800. The only RRSP contribution he made from January 1, 2002, to March 1, 2003, was for $500 on June 18, 2002. ...

You can use it for research or reference. 5013-G Total income If you were a deemed resident of Canada in 2002, you have to include in income most amounts you received in 2002. ... Karen reports $320 interest, calculated as follows: $4,000 (her share) × $400 (total interest) = $320 $5,000 (total) Pavel reports $80 interest, calculated as follows: $1,000 (his share) × $400 (total interest) = $80 $5,000 (total) Bank accounts Report interest paid or credited to you in 2002, even if you did not receive an information slip. ... His required repayment for 2002 was $800. The only RRSP contribution he made from January 1, 2002, to March 1, 2003, was for $500 on June 18, 2002. ...

Line 11 – Deemed dispositions income or losses Enter the trust's total income or losses resulting from deemed dispositions from line 42 of Form T1055, Summary of Deemed Dispositions (2002 and later tax years). ... Claim the unused portion of an LPP loss from a previous year against a current-year LPP gain on line 8 of Schedule 1, or on line 8 of Form T1055, Summary of Deemed Dispositions – (2002 and later tax years), if applicable. ... For more information, see Form T1055, Summary of Deemed Dispositions (2002 and later tax years). ...

Starting January 2002, you will be able to subscribe to an online mailing list for this newsletter. ... What's New in Publications GST/HST Memoranda Series Memorandum 17.1.1    Products and Services of Investment Dealers Memorandum 17.14     Election for Exempt Supplies Memorandum 17.16    GST/HST Treatment of Insurance Claims Memorandum 19.5      Land and Associated Real Property GST/HST Guides RC4028 GST/HST New Housing Rebate RC4031 Tax Refund for Visitors to Canada RC4036 GST/HST Information for the Travel and Convention Industry RC4072 First Nations Tax (FNT) RC4081 GST/HST Information for Non-Profit Organizations RC4117 Tax Refund for Business Travel to Canada RC4231 GST/HST New Residential Rental Property Rebate Technical Information Bulletins B-087 GST/HST New Residential Rental Property Rebate B-088 Export Distribution Centre Program Current publications can be found on the CCRA Internet site at the following address: www.cra-arc.gc.ca/formspubs/topics/gst_hst-e.html. ... GST/HST, Excise Tax (annualized rates) Period Interest* % Penalty % January 1 to March 31, 2002 2.4333 6.0 October 1 to December 31, 2001 4.7609 6.0 July 1 to September 30, 2001 4.7609 6.0 April 1 to June 30, 2001 4.8132 6.0 January 1 to March 31, 2001 6.0833 6.0 Excise Duty (annualized rates) Period Interest % Penalty % January 1 to March 31, 2002 5.0 6.0 October 1 to December 31, 2001 7.0 6.0 July 1 to September 30, 2001 8.0 6.0 April 1 to June 30, 2001 8.0 6.0 January 1 to March 31, 2001 8.0 6.0 Income Tax (annualized rates) Period Refund Interest % Arrears and Instalment Interest % January 1 to March 31, 2002 5.0 7.0 October 1 to December 31, 2001 7.0 9.0 July 1 to September 30, 2001 7.0 9.0 April 1 to June 30, 2001 8.0 10.0 January 1 to March 31, 2001 8.0 10.0 * To calculate interest for GST/HST purposes only, divide the annualized rate by 365 and apply it daily. ...

Line 11 – Deemed dispositions income or losses Enter the trust's total income or losses resulting from deemed dispositions from line 42 of Form T1055, Summary of Deemed Dispositions (2002 and later tax years). ... Claim the unused portion of an LPP loss from a previous year against a current-year LPP gain on line 8 of Schedule 1, or on line 8 of Form T1055, Summary of Deemed Dispositions – (2002 and later tax years), if applicable. ... For more information, see Form T1055, Summary of Deemed Dispositions (2002 and later tax years). ...

⬤▮▲Line 437- Total income tax deducted Enter the total of the amounts shown in the " Income tax deducted" box from all of your Canadian information slips. ... Notes If you paid tax by instalments in 2002, claim them on line 476. ... You were a deemed resident of Canada throughout 2002. You were 18 or older at the end of 2002. ...

Line 437- Total income tax deducted Enter the total of the amounts shown in the " Income tax deducted" box from all of your Canadian information slips. ... Notes If you paid tax by instalments in 2002, claim them on line 476. ... You were a deemed resident of Canada throughout 2002. You were 18 or older at the end of 2002. ...

Line 437- Total income tax deducted Enter the total of the amounts shown in the " Income tax deducted" box from all of your Canadian information slips. ... Notes If you paid tax by instalments in 2002, claim them on line 476. ... You were a deemed resident of Canada throughout 2002. You were 18 or older at the end of 2002. ...