Search - 2005年 抽纸品牌 质量排名

The individual became a member of the plan on January 1, 2005, turned 65 years old on January 1, 2013, and has decided to delay his retirement. ... Plan provisions Example 1: Plan Provisions Plan effective date: January 1, 1991 Benefit formula: Minimum of 1.5% of final average earnings over 3 years (FAE3), or the maximum pension limit times the years of credited service Normal retirement age: 65 Normal form of pension: Life only Post-retirement indexing: Fully indexed to the consumer price index (CPI) Provision of DB limit projection: Yes Actuarial equivalence for delayed retirement: Yes Employee data Example 1: Employee Data Shareholder (Y/N): No (non-connected person) Sex: Male Date of birth: January 1, 1948 Date of hire: January 1, 2005 Attained age: 67 Pensionable service: 10 years Example 1: Employee Earning Data Year Earnings FAE3 (at January 1) 2005- 2012 $50,000- 2013 $55,000 $50,000 2014 $60,000 $51,667 2015 (expected) $62,400* $55,000 2016 (expected) $64,896* $59,133 2017 (expected) $67,492* $62,432 2018- $64,929 *based on assumed salary increase rate Actuarial assumptions Example 1: Actuarial assumptions Valuation date: January 1, 2015 Valuation rate (before retirement): i = 6% Salary increase: s = 4% Inflation rate (that is CPI): 2.50% Indexation of pension: CPI % Valuation rate (after retirement): i ' = 3.41% (1.06/1.025 – 1) DB limit projection rate: 3% per year Mortality table: CPM2014 with mortality improvement scale CPM-B (post-retirement only) Retirement date: January 1, 2018 Retirement age: 70 Funding method: Projected Accrued Benefit Payment mode of retirement benefits: Monthly, in advance Mode of payment of normal cost (NC): Lump sum at the beginning of the year Review Example 1: Review B 65 payable as of January 1, 2013 = 1.5 % * $ 50,000 * 8 = $ 6,000 b 66 65 ≤ S v c < 66 payable as of January 1, 2014 = 1.5 % * $ 51,667 * 1 = $ 775 b 67 66 ≤ S v c < 67 payable as of January 1, 2015 = 1.5 % * $ 55,000 * 1 = $ 825 b 68 67 ≤ S v c < 68 payable as of January 1, 2016 = 1.5 % * $ 59,133 * 1 = $ 887 b 69 68 ≤ S v c < 69 payable as of January 1, 2017 = 1.5 % * $ 62,432 * 1 = $ 936 b 70 69 ≤ S v c < 70 payable as of January 1, 2018 = 1.5 % * $ 64,929 * 1 = $ 974 b 70 payable as of January 1, 2018 = 1.5 % * $ 64,929 * 1 = $ 974 B 70 S v c < 65 = 1.5 % * $ 64,929 * 8 = $ 7,791 The actuarial liability (AL) as at the valuation date is determined as follows: A L @ 1 / 1 / 2015 = (($ 7,791 + max ⁡ (0; $ 6,000 * (1 + i) 70- 65 5 P 65 * a ¨ 65 @ i ' (12) a ¨ 70 @ i ' (12)- $ 7,791)) + ($ 974 + max ⁡ (0; $ 775 * (1 + i) 70- 65.5 4.5 P 65.5 * a ¨ 65.5 @ i ' (12) a ¨ 70 @ i ' (12)- $ 974)) + ($ 974 + max ⁡ (0; $ 825 * (1 + i) 70- 66.5 3.5 P 66.5 * a ¨ 66.5 @ i ' (12) a ¨ 70 @ i ' (12)- $ 974))) * a ¨ 70 @ i ' (12) * v i 70- 67 This can be simplified to: A L @ 1 / 1 / 2015 = (max ⁡ ($ 7,791; $ 6,000 * (1 + i) 70- 65 5 P 65 * a ¨ 65 @ i ' (12) a ¨ 70 @ i ' (12)) + max ($ 974; $ 775 * (1 + i) 70- 65.5 4.5 P 65.5 * a ¨ 65.5 @ i ' (12) a ¨ 70 @ i ' (12)) + max ($ 974; $ 825 * (1 + i) 70- 66.5 3.5 P 66.5 * a ¨ 66.5 @ i ' (12) a ¨ 70 @ i ' (12))) * a ¨ 70 @ i ' (12) * v i 70- 67 The NCs are computed as follows: N C f o r y e a r 2015 = ($ 974 + max ⁡ (0; $ 887 * (1 + i) 70- 67.5 2.5 P 67.5 * a ¨ 67.5 @ i ' (12) a ¨ 70 @ i ' (12)- $ 974)) * a ¨ 70 @ i ' (12) * v i 70- 67 This can be simplified to: N C f o r y e a r 2015 = max (⁡ $ 974 * a ¨ 70 @ i ' (12) * v i 3; $ 887 * v i 0.5 2.5 P 67.5 * a ¨ 67.5 @ i ' (12)) N C f o r y e a r 2016 = max ($ 974 * a ¨ 70 @ i ' (12) * v i 2; $ 936 * v i 0.5 1.5 P 68.5 * a ¨ 68.5 @ i ' (12)) N C f o r y e a r 2017 = max ($ 974 * a ¨ 70 @ i ' (12) * v i; $ 974 * v i 0.5 0.5 P 69.5 * a ¨ 69.5 @ i ' (12)) Example 2 An individual participates in a single-employer DB RPP. ... Plan provisions Example 2: Plan provisions Plan effective date: January 1, 2005 Benefit formula: 2.0% of indexed earnings for each calendar year Normal retirement age: 65 Normal form of pension: Joint and survivor with 66 2/3% survivor pension and guaranteed for 5 years Post-retirement indexing: Fully indexed to CPI Provision of DB limit projection: Yes Actuarial equivalence for delayed retirement: Yes Employee data Example 2: Employee Data Shareholder (Y/N): Yes; (connected person) Sex: Male Date of birth: October 1, 1948 Date of hire: January 1, 2005 Normal retirement date: October 1, 2013 Attained age: 66.25 Pensionable service: 10 years Pensionable earnings: Maximum for all years Actuarial assumptions Example 2: Actuarial assumptions Purpose of the valuation: Maximum funding valuation under subsections 8515(6) and (7) of the Regulations Valuation date: January 1, 2015 Valuation rate (before retirement): i = 7.5% Salary increase: s = 5.5% Inflation rate (that is CPI): 4.0% Indexation of pension: CPI-1% Valuation rate (after retirement): i ' = 4.37% (1.075/1.03 – 1) DB limit projection rate: 5.5% per annum after 2015 Mortality table: GAM83 Unisex 50% males and 50% females, 80% mortality rates (post-retirement only) Retirement date: January 1, 2018 Retirement age: 69.25 Spouse’s age: Same as member Funding method: Projected Accrued Benefit Payment mode of retirement benefits: Monthly, in advance Mode of payment of normal cost (NC): Lump sum at the beginning of the year Review Example 2: Review B 65 = $ 2,697 * 8.75 = $ 23,599 b 65.25 65 ≤ S v c < 65.25 accrued in 2013 = $ 2,697 * 0.25 = $ 674 b 66.25 65.25 ≤ S v c < 66.25 accrued in 2014 = $ 2,770 * 1 = $ 2,770 b 67.25 66.25 ≤ S v c < 67.25 accrued in 2015 = $ 2,819 * 1 = $ 2,819 b 68.25 67.25 ≤ S v c < 68.25 accrued in 2016 = $ 2,819 * 1.055 * 1 = $ 2,974 b 69.25 68.25 ≤ S v c < 69.25 accrued in 2017 = $ 2,819 * 1.055 2 * 1 = $ 3,138 b 69.25 payable as of January 1, 2018 = $ 2,819 * 1.055 3 * 1 = $ 3,310 B 69.25 S v c < 65 = $ 2,819 * 1.055 3 * 8.75 = $ 28,964 We have used the member’s age in the middle of the year of accrual for the adjustment factors and the maximum pension allowed under subsection 8504(1) of the Regulations during the year of accrual for periods of service after 65. ...

Individuals within this group had filed tax returns in 2005 and/or 2006 claiming that they had made a charitable donation during that year(s). ... Code 7-6 – Invalid – other Used when a case is closed for a reason that does not fall under any other code. ... Code 6 – Withdrawn-discontinued – Confirmed An appeal having been confirmed by the judge because an appellant withdrew or discontinued the appeal. ...

Government A passed legislation—the Safe Consumers Act (SCA) Footnote * —on January 10, 2002. ... Prior to passage of the SCA, Government A issued licences to businesses in the specific industry pursuant to the Consumer Protection and Safety Act Footnote *. ... Footnote * Pursuant to the SCA, Government A retained the responsibility for legislating the overall regulatory framework for the specific industry. ...

Update March 28, 2013 General Income Tax Folio S5-F2-C1, Foreign Tax Credit consolidates, replaces, and cancels Interpretation Bulletin IT-270R3, Foreign Tax Credit, Interpretation Bulletin IT-395R2, Foreign Tax Credit – Foreign-Source Capital Gains and Losses, and Interpretation Bulletin IT-520 (consolidated), Unused Foreign Tax Credits – Carryforward and Carryback. ... The reference to resource royalties was removed from the discussion of taxes in general since they may be a payment for a specific right or privilege, or may be part of a regulatory scheme and moved to the discussion of examples of what will not be considered an income or profits tax, to address the situation where they may be structured as a tax. ¶1.6 (formerly included in ¶5 of IT-270R3) now includes an additional bullet to reflect the operation of subsection 126(4). ¶1.7 (formerly included in ¶5 of IT-270R3) has been revised to reflect the primacy of Canadian law for characterizing a transaction, and calculating the income for the purposes granting a foreign tax credit in accordance with the language of section 126. ¶1.9 (formerly included in ¶5 of IT-270R3) now includes a reference to documentary or stamp taxes in the examples of items not considered to be income or profits taxes in consideration of the CRA’s position on the general nature of these taxes. ¶1.10 (formerly included in ¶5 of IT-270R3) has been revised to change business income to net business income in the first sentence for greater clarity. ¶1.16 (formerly included in ¶7 of IT-270R3) now includes an example describing a taxpayer with different taxing and business countries. ¶1.25 (formerly included in ¶8 of IT-270R3) has been reworded to remove ambiguity as to whether foreign was meant to describe the other person or partnership and to better reflect paragraph (e) of the definition of non-business-income tax in subsection 126(7). ¶1.26 (formerly included in ¶8 of IT-270R3) now includes a reference to the amendments to the overseas employment tax credit contained in the Jobs and Growth Act, 2012; edited to remove redundancy. ¶1.29- 1.31 are new additions which replace and expand on the parenthetical comment in ¶8 of IT-270R3, which read: (subject to subsections 126(4.1) and (4.2), which concern the no economic profit and short-term security acquisitions rules, respectively) ¶1.32- 1.35 (formerly included in ¶11 of IT-270R3) has been revised to omit the last sentence of former ¶11 and to add a discussion on what is meant by paid by the taxpayer for the year. ¶1.39 replaces and expands on the partnership information contained within parenthesis at ¶1- 2 of IT-270R3. ¶1.41 (formerly included in ¶15 of IT-270R3) has been revised to de-emphasize the word spouse and place greater emphasis on the filing of a valid, foreign, communal return. ¶1.42 (formerly included in ¶16 of IT-270R3) has been expanded to reflect amendments to section 261 and the CRA’s position regarding consistency in exchange rate methodologies. ¶1.46 (formerly included in ¶20 of IT-270R3) has been revised to clarify the situation of income arising from property which pertains to or is incidental to a foreign business. ¶1.49 (formerly included in ¶21 of IT-270R3) now references the Canada-UK Income Tax Convention. ¶1.51 (formerly included in ¶22 of IT-270R3) now contains a sentence to address subsection 91(5). ¶1.52 is a new paragraph added to point out that where a treaty is applicable; the treaty may have its own income sourcing rules which supersede those of the Act, but only for the purposes of eliminating double taxation in accordance with the treaty. ¶1.53 (formerly included in ¶23 of IT-270R3) now includes the phrase or profit generating activities for greater clarity, as well as a bullet referencing transportation or shipping businesses. ¶1.54 is a new paragraph added to reflect the jurisprudence on additional factors and the weighting of various factors when determining the location of the source of the business income. ¶1.57 (formerly included in ¶25 of IT-270R3) has been revised to change place to physical place to remove ambiguity. ¶1.58 (formerly included in ¶26 of IT-270R3) contains new sentences that reflect additional factors concerning the situs of income and their weight, as judicially addressed. ¶1.62 (formerly included in ¶3 of IT-395R2) has been revised to add and title was transferred to the second sentence and to add the third sentence for greater clarity. ¶1.63 (formerly included in ¶3 of IT-395R2) has been revised to add the phrase under the Act to remove ambiguity and to differentiate between foreign deemed dispositions and deemed dispositions under domestic law. ¶1.65 (formerly included in ¶4 of IT-395R2) now includes examples and a discussion of the relative weighting of various factors for consideration. ¶1.69 is a new paragraph added to address TFSAs and RRSPs. ¶1.70- 1.72 (formerly included in ¶37 of IT-270R3) has been revised to reflect legislative changes effective for the 2005 and later tax years, to make reference to the additional definitions involved, and to reference Guide 5000-G, General Income Tax and Benefit Guide. ¶1.73 (formerly included in ¶40 of IT-270R3) has been revised to change the treaty in the example to the Canada-India Treaty. ¶1.76 (formerly included in ¶2 of IT-270R3) has been revised to match the marginal note of subsection 120(1). ¶1.79 (formerly included in ¶3 of IT-270R3) has been expanded to better explain the operation of section 114 and subparagraphs 126(1)(b)(ii) and 126(2.1)(a)(ii). ¶1.80 (formerly included in ¶30 of IT-270R3) now includes the phrase not under the laws of the foreign jurisdiction in the first paragraph for greater clarity. ...

Update March 28, 2013 General Income Tax Folio S5-F2-C1, Foreign Tax Credit consolidates, replaces, and cancels Interpretation Bulletin IT-270R3, Foreign Tax Credit, Interpretation Bulletin IT-395R2, Foreign Tax Credit – Foreign-Source Capital Gains and Losses, and Interpretation Bulletin IT-520 (consolidated), Unused Foreign Tax Credits – Carryforward and Carryback. ... The reference to resource royalties was removed from the discussion of taxes in general since they may be a payment for a specific right or privilege, or may be part of a regulatory scheme and moved to the discussion of examples of what will not be considered an income or profits tax, to address the situation where they may be structured as a tax. ¶1.6 (formerly included in ¶5 of IT-270R3) now includes an additional bullet to reflect the operation of subsection 126(4). ¶1.7 (formerly included in ¶5 of IT-270R3) has been revised to reflect the primacy of Canadian law for characterizing a transaction, and calculating the income for the purposes granting a foreign tax credit in accordance with the language of section 126. ¶1.9 (formerly included in ¶5 of IT-270R3) now includes a reference to documentary or stamp taxes in the examples of items not considered to be income or profits taxes in consideration of the CRA’s position on the general nature of these taxes. ¶1.10 (formerly included in ¶5 of IT-270R3) has been revised to change business income to net business income in the first sentence for greater clarity. ¶1.16 (formerly included in ¶7 of IT-270R3) now includes an example describing a taxpayer with different taxing and business countries. ¶1.25 (formerly included in ¶8 of IT-270R3) has been reworded to remove ambiguity as to whether foreign was meant to describe the other person or partnership and to better reflect paragraph (e) of the definition of non-business-income tax in subsection 126(7). ¶1.26 (formerly included in ¶8 of IT-270R3) now includes a reference to the amendments to the overseas employment tax credit contained in the Jobs and Growth Act, 2012; edited to remove redundancy. ¶1.29- 1.31 are new additions which replace and expand on the parenthetical comment in ¶8 of IT-270R3, which read: (subject to subsections 126(4.1) and (4.2), which concern the no economic profit and short-term security acquisitions rules, respectively) ¶1.32- 1.35 (formerly included in ¶11 of IT-270R3) has been revised to omit the last sentence of former ¶11 and to add a discussion on what is meant by paid by the taxpayer for the year. ¶1.39 replaces and expands on the partnership information contained within parenthesis at ¶1- 2 of IT-270R3. ¶1.41 (formerly included in ¶15 of IT-270R3) has been revised to de-emphasize the word spouse and place greater emphasis on the filing of a valid, foreign, communal return. ¶1.42 (formerly included in ¶16 of IT-270R3) has been expanded to reflect amendments to section 261 and the CRA’s position regarding consistency in exchange rate methodologies. ¶1.46 (formerly included in ¶20 of IT-270R3) has been revised to clarify the situation of income arising from property which pertains to or is incidental to a foreign business. ¶1.49 (formerly included in ¶21 of IT-270R3) now references the Canada-UK Income Tax Convention. ¶1.51 (formerly included in ¶22 of IT-270R3) now contains a sentence to address subsection 91(5). ¶1.52 is a new paragraph added to point out that where a treaty is applicable; the treaty may have its own income sourcing rules which supersede those of the Act, but only for the purposes of eliminating double taxation in accordance with the treaty. ¶1.53 (formerly included in ¶23 of IT-270R3) now includes the phrase or profit generating activities for greater clarity, as well as a bullet referencing transportation or shipping businesses. ¶1.54 is a new paragraph added to reflect the jurisprudence on additional factors and the weighting of various factors when determining the location of the source of the business income. ¶1.57 (formerly included in ¶25 of IT-270R3) has been revised to change place to physical place to remove ambiguity. ¶1.58 (formerly included in ¶26 of IT-270R3) contains new sentences that reflect additional factors concerning the situs of income and their weight, as judicially addressed. ¶1.62 (formerly included in ¶3 of IT-395R2) has been revised to add and title was transferred to the second sentence and to add the third sentence for greater clarity. ¶1.63 (formerly included in ¶3 of IT-395R2) has been revised to add the phrase under the Act to remove ambiguity and to differentiate between foreign deemed dispositions and deemed dispositions under domestic law. ¶1.65 (formerly included in ¶4 of IT-395R2) now includes examples and a discussion of the relative weighting of various factors for consideration. ¶1.69 is a new paragraph added to address TFSAs and RRSPs. ¶1.70- 1.72 (formerly included in ¶37 of IT-270R3) has been revised to reflect legislative changes effective for the 2005 and later tax years, to make reference to the additional definitions involved, and to reference Guide 5000-G, General Income Tax and Benefit Guide. ¶1.73 (formerly included in ¶40 of IT-270R3) has been revised to change the treaty in the example to the Canada-India Treaty. ¶1.76 (formerly included in ¶2 of IT-270R3) has been revised to match the marginal note of subsection 120(1). ¶1.79 (formerly included in ¶3 of IT-270R3) has been expanded to better explain the operation of section 114 and subparagraphs 126(1)(b)(ii) and 126(2.1)(a)(ii). ¶1.80 (formerly included in ¶30 of IT-270R3) now includes the phrase not under the laws of the foreign jurisdiction in the first paragraph for greater clarity. ...

Answer 7: As indicated in our answer to Question 12 of the 2005 Consultation Session, any current surplus under a defined-benefit pension plan as a whole should be fully utilized before any additional contributions are permitted to fund the liability for surplus entitlements on partial wind-up resulting from the Monsanto decision. ... Answer 13: Go to the RPD Technical Manual, 5.1 147.4(1) – RPP Annuity Contract and the Newsletter no.16-3, Transfers from underfunded individual pension plans. ... Answer 16: Go to the RPD Technical Manual, 2.18 147.1(19) – Reasonable error and 8.4 8502(d) – Permissible Distributions. ...

FAB – SRMIAD should ensure that all accounts on all platforms that remain unsuspended after 60 days of inactivity be reviewed and corrected. ... FAB – SRMIAD should ensure the automated reversal of suspensions be investigated and dealt with as appropriate. ... Recommendations FAB – SRMIAD should initiate and lead efforts for CRA lines of business to clarify and address segregation of duties. ...

GST/HST Memoranda Series (by chapters) On this page 1- GST information 2- Registration 3- Tax on supplies 4- Zero rated supplies 5- Exempt supplies 7- Returns and payments 8- Input tax credits: Eligible ITCs 9- ITCs: Taxable benefits, allowances and reimbursements 12- Adjustments 13- Rebates 14- Special provisions 15- Books and records 16- Assessment and penalties 17- Financial institutions 18- Governments 19- Real property 20- Education 21- Child and personal care services 25- Hospital authorities 27- Tourism 28- Transportation 31- Objections and appeals 1- GST information 1-4 Excise and GST/HST Rulings and Interpretations Service 2- Registration 2-1 Required registration 2-2 Small suppliers 2-3 Voluntary registration 2-4 Branches and divisions 2-5 Non-resident registration 2-6 Security requirements for non-residents 2-7 Cancellation of Registration 3- Tax on supplies 3-1 Liability for Tax 3-3 Place of Supply 3-3-1 Drop-Shipments 3-3-2 Place of Supply in a Province – Overview 3-3-3 Place of Supply in a Province – Tangible Personal Property 3-3-4 Place of Supply in a Province – Real Property 3-3-5 Place of Supply in a Province – General Rules for Intangible Personal Property 3-3-5-1 Place of Supply in a Province – Specific Rules for Intangible Personal Property 3-4 Residence 3-5 Application of GST/HST to Other Taxes, Duties, and Fees 3-6 Conversion of Foreign Currency 3-9 Early/Late Payments 4- Zero rated supplies 4-1 Drugs and Biologicals 4-2 Medical and Assistive Devices 4-3 Basic Groceries 4-4 Agriculture and Fishing 4-5-1 Exports- Determining Residence Status 4-5-2 Exports- Tangible Personal Property 4-5-3 Export- Services and Intangible Personal Property 5- Exempt supplies 5-3 Exempt Legal Services 7- Returns and payments 7-5 Electronic Filing and Remitting 8- Input tax credits: Eligible ITCs 8-1 General Eligibility Rules 8-2 General Restrictions and Limitations 8-3 Calculating Input Tax Credits 8-4 Documentary Requirements for Claiming Input Tax Credits 8-6 Input Tax Credits for Holding Corporations and Corporate Takeovers 9- ITCs: Taxable benefits, allowances and reimbursements 9-1 Taxable Benefits (Other than Automobile Benefits) 9-2 Automobile Benefits 9-3 Allowances 9-4 Reimbursements 12- Adjustments 12-2 Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act 13- Rebates 13-2 Rebates- Legal Aid 13-4 Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures 13-5 Non-creditable Tax Charged 14- Special provisions 14-1 Direct Sellers 14-4 Sale of a Business or Part of a Business 14-5 Election for Nil Consideration 14-6 Trade Unions and Similar Employee Associations 14-7 Closely Related Corporations 14-8 Closely Related Canadian Partnerships and Corporations for Purposes of Section 156 14-9-1 Partnerships – Determining the Existence of a Partnership 15- Books and records 15-1 General Requirements for Books and Records (Revised June 2005) 15-2 Computerized Records (Revised June 2005) 16- Assessment and penalties 16-2 Penalties and Interest 16-3 Cancellation or Waiver of Penalties and Interest 16-3-1 Reduction of Penalty and Interest in Wash Transaction Situations 16-4 Anti-avoidance Rules 16-5 Voluntary Disclosures Program 17- Financial institutions 17-1 Definition of Financial Instrument 17-1-1 Products and Services of Investment Dealers 17-2 Products and Services of a Deposit-Taking Financial Institution 17-6 Definition of- Listed Financial Institution 17-6-1 Definition of- Selected Listed Financial Institution 17-7 De Minimis Financial Institutions 17-8 Credit Unions 17-9 Insurance Agents and Brokers 17-10 Tax Discounters 17-11 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02s 17-12 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 17-13 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions 17-14 Election for Exempt Supplies 17-16 GST/HST Treatment of Insurance Claims 18- Governments 18-2 Provincial Governments 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities 18-4 Determining Whether a Transfer Payment is Consideration For a Supply 19- Real property 19-1 Real Property and the GST/HST 19-2 Residential Real Property 19-2-1 Residential Real Property- Sales 19-2-2 Residential Real Property- Rentals 19-2-3 Residential Real Property- Deemed Supplies 19-2-4 Residential Real Property- Special Issues 19-3 Real Property Rebates 19-3-1 Rebate for Builder-Built Unit (Land Purchased) 19-3-1-1 Stated Price Net of Rebate 19-3-1-2 Stated Price Net of Rebate- GST at 5% 19-3-2 Rebate for Builder-Built Unit (Land Leased) 19-3-3 Rebate for Cooperative Housing 19-3-4 Rebate for Owner-Built Homes 19-3-5 Rebate to Owner of Land Leased for Residential Use 19-3-6 Rebate on Non-Registrant's Sale of Real Property 19-3-7 Real Property Rebates- Special Issues 19-3-8 New Housing Rebates and the HST 19-3-8-1 New Housing Rebates and HST at 13% 19-4-1 Commercial Real Property- Sales and Rentals 19-4-2 Commercial Real Property- Deemed Supplies 19-5 Land and Associated Real Property 20- Education 20-1 School Authorities – Elementary and Secondary Schools 20-2 Public Colleges 20-3 Universities 20-4 Vocational Schools and Courses 20-5 School Cafeterias, University and Public College Meal Plans, and Food Service Providers 20-6 Tutoring and Equivalent Services 20-7 Second-language Instruction 20-8 Educational Services Made to a Non-resident 20-9 Election to Make Exempt Supplies of Educational Services Taxable 21- Child and personal care services 21-1 Child Care Services 21-2 Residential Care Services 21-3 Respite Care Services 25- Hospital authorities 25-2 Designation of Hospital Authorities 27- Tourism 27-1 Calculating the GST/HST on Tour Packages 27-2 Conventions 27-3 Foreign Convention and Tour Incentive Program Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages 28- Transportation 28-1 Ferries, Toll Roads and Toll Bridges 28-2 Freight Transportation Services 28-3 Passenger Transportation Services 31- Objections and appeals 31-0 GST/HST Memorandum 31, Objections and Appeals Page details Date modified: 2025-03-18 ...

Table 1: Implementation Performance by SD Goal Goal Activities completed/scheduled (%) 1. ... [Footnote 6] In 2005 the CESD began an audit of the CRA's target to integrate sustainability criteria into negotiations, discussions, partnerships, and decision making with provinces and territories, and other government agencies/departments on CRA business. ... Footnotes [Footnote 5] See The [Draft] CRA Index of Sustainable Development Progress (ISDP), Lisa Vandehei, Sustainable Development Division, Canada Revenue Agency, September 2005 [Footnote 6] See the 2005 Report of Commissioner of the Environment and Sustainable Development to the House of Commons (http://www.oag-bvg.gc.ca/domino/reports.nsf/html/c2005menu_e.html) Next page Report a problem or mistake on this page Thank you for your help! ...

T4RSP Statement of Registered Retirement Savings Plan Income 2024V1- updated 2023-10-05 What’s New: New box added: <t4rsp_cye_fmv_amt></ t4rsp_cye_fmv_amt> Year end FMV – Fair market value- Required, 11 numeric- T4RSP slip, box 38- Enter "0.00" if there is no FMV value to report Note: Required for tax years 2023 and subsequent <Return> <T4RSP> <T4RSPSlip> <RCPNT_NM> <snm></snm> Recipient last name- Required 20 alphanumeric- first 20 letters of the recipient 's last name- omit titles such as Mr., Mrs., etc.- do not include first name or initials <gvn_nm></gvn_nm> Recipient first name- 12 alphanumeric- first 12 letters of the recipient 's first given name Note: If only initials are available, provide the recipient 's first initial. <init></init> Recipient initial-1 alphanumeric- initial of the recipient 's second given name </RCPNT_NM> <RCPNT_ADDR> <addr_l1_txt></addr_l1_txt> Recipient address- line 1- 30 alphanumeric- first line of the recipient 's address <addr_l2_txt></addr_l2_txt> Recipient address- line 2- 30 alphanumeric- Second line of the recipient 's address <cty_nm></cty_nm> Recipient city- 28 alphanumeric- city in which the recipient is located <prov_cd></prov_cd> Recipient province or territory code- 2 alpha- Canadian province or territory in which the recipient is located or the state in the USA where the recipient is located- use the abbreviations listed in the T619- Electronic transmittal under section: Transmitter province or territory code- when the recipient’s country code is neither CAN nor USA, enter ZZ in this field <cntry_cd></cntry_cd> Recipient country code- 3 alpha- the country in which the recipient is located- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries- always use CAN for Canada and USA for the United States of America <pstl_cd></pstl_cd> Recipient postal code- 10 alphanumeric- the recipient Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the recipient 's USA zip code- or where the recipient's country code is neither CAN nor USA, enter the foreign postal code </RCPNT_ADDR> <sin></sin> Recipient’s social insurance number (SIN)- Required 9 numeric- T4 RSP slip, box 12- when the recipient has failed to provide a SIN, enter zeroes in the entire field <ctrct_nbr></ctrct_nbr> Contract number- Required 12 alphanumeric- T4RSP slip box 14- the Registered Retirement Savings plan contract number <bn></bn> Business Number (BN)- Required 15 alphanumeric, 9 digits RP 4 digits, example 000000000RP0000- T4RSP slip, box 61- account number of payer or issuer of plan- must correspond to the "Business Number (BN)" on the related T4RSP Summary record- enter the account number as used on Form PD7A Note: To process a return, the complete BN is required <sps_cntrb_ind></sps_cntrb_ind> Contributor spouse or common-law partner indicator- Required 1 numeric- T4RSP slip, box 24- indicate whether the annuitant’s spouse or common law partner has ever contributed to the registered retirement savings plan- if spouse or common-law partner has never contributed or if you are single, code as 1- if spouse or common-law partner has contributed to this plan, code as 2 <sps_sin></sps_sin> Contributor spouse or common-law partner social insurance number (SIN)- Required if spouse or common–law partner contribution indicator is 2- 9 numeric- T4RSP slip box 36 Enter zeroes in the entire field if:- the spouse or common–law partner contribution indicator is 1- the spouse or common–law partner SIN is not available- you are single <rpt_tcd></rpt_tcd> Report Type Code- Required 1 alpha- Originals = O- Amendments = A- Cancel = C Note: An amended return cannot contain an original slip. ... <cntc_area_cd></cntc_area_cd> Contact area code- Required 3 numeric- area code of telephone number <cntc_phn_nbr></cntc_phn_nbr> Contact telephone number- Required 3 numeric with a (-), followed by 4 numeric.- telephone number of the contact <cntc_extn_nbr></cntc_extn_nbr> Contact extension- 5 numeric- extension of the contact </CNTC> <tx_yr></tx_yr> Taxation year- required 4 numeric- taxation year (e.g., 2005) <slp_cnt></slp_cnt> Total number of T4RSP slip records- Required 7 numeric- total number of T4RSP slip records filed with this T4RSP Summary <rpt_tcd></rpt_tcd> Report Type Code- Required 1 alpha- originals = O- amendments = A Note: An amended return cannot contain an original slip. ...