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Example 3 – Defined benefits transferred to an RRSP In 2002, Julie joins a defined benefit RPP with benefits of 1.6% of earnings per year of service. ... Nina’s PAR is determined using the formula A + B – C – D, where: A = Total pension credits = $108,100 ($13,500 + $13,500 + $14,500 + $14,900 + $15,900 + $17,400 + $18,400 B = Total grossed-up amount of PSPA = 0 C = Amount of specified distributions = $82,800 D = PA transfer amount = 0 PAR = $108,100 + 0 – $82,800 – 0 = $25,300 In this situation, Nina’s pension credits for 2000, 2001 and 2002 were more than the RRSP dollar limit (see Section 2) for the following years. ... Example 9 – Defined benefits to a defined benefit RPP (lower benefit formula) At the end of 2007, Anne changes jobs and transfers defined benefits between plans for six years of service (2002 to 2007). ...

T3010B (09) Registered Charities information Return Privacy Impact Assessment (PIA) summary – Charities Directorate Executive Summary The Charities Directorate (hereafter referred to as the Directorate) of the Canada Revenue Agency (CRA) is the arm of the Canadian Government with the mandate of regulating charities that are registered under the Income Tax Act (ITA). ... In 2002, a Privacy Impact Assessment (PIA) was completed to address the inclusion of new information about the directors of a charity on the T3010. ...

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