Search - 2005年 抽纸品牌 质量排名

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Current CRA website

Reducing Participation in the Underground Economy - Canada Revenue Agency 2014–2015 to 2017–2018

We’re proud of that ranking and of the strong identification, audit, and enforcement programs that help us achieve it. ... Joyce Reynolds, Restaurants Canada Exhibit 1: Adjustments for the Non-Observed Economy (NOE) in Comparative Perspective NOE adjustments as a percentage of GDP in the UNECE 2005 survey and the OECD 2012 survey Norway Canada Netherlands United Kingdom Sweden Belgium Israel France Austria Czech Republic Slovenia Hungary Poland Slovak Republic Mexico Italy OECD survey 2012 1.0 2.2 2.3 2.3 3.0 4.6 6.6 6.7 7.5 8.1 10.2 10.9 12.7 15.6 15.9 17.5 UNECE survey 2005 2.4 1.0 1.3 4.0 7.3 9.3 11.9 15.7 12.1 16.7 Source: OECD (2014), The Non-Observed Economy in the System of National Accounts, The Statistics Brief N. 18. http://www.oecd.org/std/na/Statistics%20Brief%2018.pdf. ...
Current CRA website

Reducing Participation in the Underground Economy - Canada Revenue Agency 2014–2015 to 2017–2018

We’re proud of that ranking and of the strong identification, audit, and enforcement programs that help us achieve it. ... Joyce Reynolds, Restaurants Canada Exhibit 1: Adjustments for the Non-Observed Economy (NOE) in Comparative Perspective NOE adjustments as a percentage of GDP in the UNECE 2005 survey and the OECD 2012 survey Norway Canada Netherlands United Kingdom Sweden Belgium Israel France Austria Czech Republic Slovenia Hungary Poland Slovak Republic Mexico Italy OECD survey 2012 1.0 2.2 2.3 2.3 3.0 4.6 6.6 6.7 7.5 8.1 10.2 10.9 12.7 15.6 15.9 17.5 UNECE survey 2005 2.4 1.0 1.3 4.0 7.3 9.3 11.9 15.7 12.1 16.7 Source: OECD (2014), The Non-Observed Economy in the System of National Accounts, The Statistics Brief N. 18. http://www.oecd.org/std/na/Statistics%20Brief%2018.pdf. ...
Current CRA website

T5018 Statement of Contract Payments

<rpt_tcd></rpt_tcd> Report Type Code- Required, 1 alpha- Originals = O- Amendments = A (2008 tax year and subsequent)- Cancel = C (2008 tax year and subsequent) Note: An amended return cannot contain an original slip. ... <PAYR_NM> <l1_nm></l1_nm> Payer name- line 1- Required, 30 alphanumeric- first line of payer's name- if "&" is used in the name area enter as "&amp;" <l2_nm></l2_nm> Payer name- line 2- 30 alphanumeric- second line of payer's name < l3_nm></l3_nm> Payer name- line 3- 30 alphanumeric- use for "care of" or "attention" </PAYR_NM> <PAYR_ADDR> <addr_l1_txt></addr_l1_txt> Payer address- line 1- 30 alphanumeric- first line of the payer's address <addr_l2_txt></addr_l2_txt> Payer address- line 2- 30 alphanumeric- second line of the payer's address <cty_nm></cty_nm> Payer city- 28 alphanumeric- city in which the payer is located <prov_cd></prov_cd> Payer province or territory code- 2 alpha- Canadian province or territory in which the payer is located or the state in the USA where the payer is located- use the abbreviations listed in the T619- Electronic transmittal under section: Transmitter province or territory code- when the payer's country code is neither CAN nor USA, enter ZZ in this field <cntry_cd></cntry_cd> Payer country code- 3 alpha- country in which the payer is located- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries- always CAN for Canada, and USA for the United States of America <pstl_cd></pstl_cd> Payer postal code- 10 alphanumeric- the payer's Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the payer's USA zip code- or when the payer's country code is neither CAN nor USA, enter the foreign postal code </PAYR_ADDR> <CNTC> <cntc_nm></cntc_nm> Contact name- Required, 22 alphanumeric- contact's first name followed by surname for this return- omit titles such as Mr., Mrs., etc. <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> <PRD_END_DT> <dy></dy> Period ending day- Required, 2 numeric- the day when the fiscal year ends (e.g. 31) <mo></mo> Period ending month- Required 2 numeric- the month when the fiscal year ends (e.g.12) <yr></yr> Period ending year- Required, 4 numeric (e.g., 2005) </PRD_END_DT> <slp_cnt></slp_cnt> Total number of T5018 slip records- Required, 7 numeric- T5018 Summary, box 80- total number of T5018 slip records filed with this T5018 Summary <tot_sbctrcr_amt></tot_sbctrcr_amt> Total sub-contractor payments- Required, 14 numeric, dollars and cents- T5018 Summary, box 82- accumulated total of recipients’ sub-contractor payments, as reported on the T5018 slip records filed with this T5018 Summary <rpt_tcd></rpt_tcd> Report Type Code- Required, 1 alpha- Originals = O- Amendments = A (2008 tax year and subsequent) Note: An amended return cannot contain an original slip. ...
Current CRA website

T5018 Statement of Contract Payments

<rpt_tcd></rpt_tcd> Report Type Code- Required, 1 alpha- Originals = O- Amendments = A (2008 tax year and subsequent)- Cancel = C (2008 tax year and subsequent) Note: An amended return cannot contain an original slip. ... <PAYR_NM> <l1_nm></l1_nm> Payer name- line 1- Required, 30 alphanumeric- first line of payer's name- if "&" is used in the name area enter as "&amp;" <l2_nm></l2_nm> Payer name- line 2- 30 alphanumeric- second line of payer's name <l3_nm></l3_nm> Payer name- line 3- 30 alphanumeric- use for "care of" or "attention" </PAYR_NM> <PAYR_ADDR> <addr_l1_txt></addr_l1_txt> Payer address- line 1- 30 alphanumeric- first line of the payer's address <addr_l2_txt></addr_l2_txt> Payer address- line 2- 30 alphanumeric- second line of the payer's address <cty_nm></cty_nm> Payer city- 28 alphanumeric- city in which the payer is located <prov_cd></prov_cd> Payer province or territory code- 2 alpha- Canadian province or territory in which the payer is located or the state in the USA where the payer is located- use the abbreviations listed in the pdf document entitled "T619- Electronic media transmittal" under section: Transmitter province or territory code- when the payer's country code is neither CAN nor USA, enter ZZ in this field <cntry_cd></cntry_cd> Payer country code- 3 alpha- country in which the payer is located- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries- always CAN for Canada, and USA for the United States of America <pstl_cd></pstl_cd> Payer postal code- 10 alphanumeric- the payer's Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the payer's USA zip code- or when the payer's country code is neither CAN nor USA, enter the foreign postal code </PAYR_ADDR> <CNTC> <cntc_nm></cntc_nm> Contact name- Required, 22 alphanumeric- contact's first name followed by surname for this return- omit titles such as Mr., Mrs., etc. <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> <PRD_END_DT> <dy></dy> Period ending day- Required, 2 numeric- the day when the fiscal year ends (e.g. 31) <mo></mo> Period ending month- Required 2 numeric- the month when the fiscal year ends (e.g.12) <yr></yr> Period ending year- Required, 4 numeric (e.g., 2005) </PRD_END_DT> <slp_cnt></slp_cnt> Total number of T5018 slip records- Required, 7 numeric- T5018 Summary, box 80- total number of T5018 slip records filed with this T5018 Summary <tot_sbctrcr_amt></tot_sbctrcr_amt> Total sub-contractor payments- Required, 14 numeric, dollars and cents- T5018 Summary, box 82- accumulated total of recipients’ sub-contractor payments, as reported on the T5018 slip records filed with this T5018 Summary <rpt_tcd></rpt_tcd> Report Type Code- Required, 1 alpha- Originals = O- Amendments = A (2008 tax year and subsequent) Note: An amended return cannot contain an original slip. ...
Current CRA website

T5018 Statement of Contract Payments

<rpt_tcd></rpt_tcd> Report Type Code- Required, 1 alpha- Originals = O- Amendments = A (2008 tax year and subsequent)- Cancel = C (2008 tax year and subsequent) Note: An amended return cannot contain an original slip. ... <PAYR_NM> <l1_nm></l1_nm> Payer name- line 1- Required, 30 alphanumeric- first line of payer's name- if "&" is used in the name area enter as "&amp;" <l2_nm></l2_nm> Payer name- line 2- 30 alphanumeric- second line of payer's name <l3_nm></l3_nm> Payer name- line 3- 30 alphanumeric- use for "care of" or "attention" </PAYR_NM> <PAYR_ADDR> <addr_l1_txt></addr_l1_txt> Payer address- line 1- 30 alphanumeric- first line of the payer's address <addr_l2_txt></addr_l2_txt> Payer address- line 2- 30 alphanumeric- second line of the payer's address <cty_nm></cty_nm> Payer city- 28 alphanumeric- city in which the payer is located <prov_cd></prov_cd> Payer province or territory code- 2 alpha- Canadian province or territory in which the payer is located or the state in the USA where the payer is located- use the abbreviations listed in the T619- Electronic transmittal under section: Transmitter province or territory code- when the payer's country code is neither CAN nor USA, enter ZZ in this field <cntry_cd></cntry_cd> Payer country code- 3 alpha- country in which the payer is located- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries- always CAN for Canada, and USA for the United States of America <pstl_cd></pstl_cd> Payer postal code- 10 alphanumeric- the payer's Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the payer's USA zip code- or when the payer's country code is neither CAN nor USA, enter the foreign postal code </PAYR_ADDR> <CNTC> <cntc_nm></cntc_nm> Contact name- Required, 22 alphanumeric- contact's first name followed by surname for this return- omit titles such as Mr., Mrs., etc. <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> <PRD_END_DT> <dy></dy> Period ending day- Required, 2 numeric- the day when the fiscal year ends (e.g. 31) <mo></mo> Period ending month- Required 2 numeric- the month when the fiscal year ends (e.g.12) <yr></yr> Period ending year- Required, 4 numeric (e.g., 2005) </PRD_END_DT> <slp_cnt></slp_cnt> Total number of T5018 slip records- Required, 7 numeric- T5018 Summary, box 80- total number of T5018 slip records filed with this T5018 Summary <tot_sbctrcr_amt></tot_sbctrcr_amt> Total sub-contractor payments- Required, 14 numeric, dollars and cents- T5018 Summary, box 82- accumulated total of recipients’ sub-contractor payments, as reported on the T5018 slip records filed with this T5018 Summary <rpt_tcd></rpt_tcd> Report Type Code- Required, 1 alpha- Originals = O- Amendments = A (2008 tax year and subsequent) Note: An amended return cannot contain an original slip. ...
Current CRA website

T5018, Statement of Contract Payments

<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. ... <PAYR_NM> <l1_nm></l1_nm> Payer name- line 1- Required, 30 alphanumeric- first line of payer's name- if "&" is used in the name area enter as "&amp;" <l2_nm></l2_nm> Payer name- line 2- 30 alphanumeric- second line of payer's name <l3_nm></l3_nm> Payer name- line 3- 30 alphanumeric- use for "care of" or "attention" </PAYR_NM> <PAYR_ADDR> <addr_l1_txt></addr_l1_txt> Payer address- line 1- 30 alphanumeric- first line of the payer's address <addr_l2_txt></addr_l2_txt> Payer address- line 2- 30 alphanumeric- second line of the payer's address <cty_nm></cty_nm> Payer city- 28 alphanumeric- city in which the payer is located <prov_cd></prov_cd> Payer province or territory code- 2 alpha- Canadian province or territory in which the payer is located or the state in the USA where the payer is located- when the payer's country code is neither CAN nor USA, enter ZZ in this field <cntry_cd></cntry_cd> Payer country code- 3 alpha- country in which the payer is located- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries- always CAN for Canada, and USA for the United States of America <pstl_cd></pstl_cd> Payer postal code- 10 alphanumeric- the payer's Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the payer's USA zip code- or when the payer's country code is neither CAN nor USA, enter the foreign postal code </PAYR_ADDR> <CNTC> <cntc_nm></cntc_nm> Contact name- Required, 22 alphanumeric- contact's first name followed by surname for this return- omit titles such as Mr., Mrs., etc. <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> <PRD_END_DT> <dy></dy> Period ending day- Required, 2 numeric- the day when the fiscal year ends (e.g. 31) <mo></mo> Period ending month- Required 2 numeric- the month when the fiscal year ends (e.g.12) <yr></yr> Period ending year- Required, 4 numeric (e.g., 2005) </PRD_END_DT> <slp_cnt></slp_cnt> Total number of T5018 slip records- Required, 7 numeric- T5018 Summary, box 80- total number of T5018 slip records filed with this T5018 Summary <tot_sbctrcr_amt></tot_sbctrcr_amt> Total sub-contractor payments- Required, 14 numeric, dollars and cents- T5018 Summary, box 82- accumulated total of recipients’ sub-contractor payments, as reported on the T5018 slip records filed with this T5018 Summary <rpt_tcd></rpt_tcd> Report Type Code- Required, 1 alpha- Originals = O- Amendments = A Note: An amended return cannot contain an original slip. ...
Current CRA website

T5018, Statement of Contract Payments

<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. ... <PAYR_NM> <l1_nm></l1_nm> Payer name- line 1- Required, 30 alphanumeric- first line of payer's name- if "&" is used in the name area enter as "&amp;" <l2_nm></l2_nm> Payer name- line 2- 30 alphanumeric- second line of payer's name <l3_nm></l3_nm> Payer name- line 3- 30 alphanumeric- use for "care of" or "attention" </PAYR_NM> <PAYR_ADDR> <addr_l1_txt></addr_l1_txt> Payer address- line 1- 30 alphanumeric- first line of the payer's address <addr_l2_txt></addr_l2_txt> Payer address- line 2- 30 alphanumeric- second line of the payer's address <cty_nm></cty_nm> Payer city- 28 alphanumeric- city in which the payer is located <prov_cd></prov_cd> Payer province or territory code- 2 alpha- Canadian province or territory in which the payer is located or the state in the USA where the payer is located- when the payer's country code is neither CAN nor USA, enter ZZ in this field <cntry_cd></cntry_cd> Payer country code- 3 alpha- country in which the payer is located- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries- always CAN for Canada, and USA for the United States of America <pstl_cd></pstl_cd> Payer postal code- 10 alphanumeric- the payer's Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the payer's USA zip code- or when the payer's country code is neither CAN nor USA, enter the foreign postal code </PAYR_ADDR> <CNTC> <cntc_nm></cntc_nm> Contact name- Required, 22 alphanumeric- contact's first name followed by surname for this return- omit titles such as Mr., Mrs., etc. <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> <PRD_END_DT> <dy></dy> Period ending day- Required, 2 numeric- the day when the fiscal year ends (e.g. 31) <mo></mo> Period ending month- Required 2 numeric- the month when the fiscal year ends (e.g.12) <yr></yr> Period ending year- Required, 4 numeric (e.g., 2005) </PRD_END_DT> <slp_cnt></slp_cnt> Total number of T5018 slip records- Required, 7 numeric- T5018 Summary, box 80- total number of T5018 slip records filed with this T5018 Summary <tot_sbctrcr_amt></tot_sbctrcr_amt> Total sub-contractor payments- Required, 14 numeric, dollars and cents- T5018 Summary, box 82- accumulated total of recipients’ sub-contractor payments, as reported on the T5018 slip records filed with this T5018 Summary <rpt_tcd></rpt_tcd> Report Type Code- Required, 1 alpha- Originals = O- Amendments = A Note: An amended return cannot contain an original slip. ...
Current CRA website

What is the purpose of international social security agreements?

Countries that have an international social security agreement with Canada Country Effective date Form number Maximum period of initial detachment Albania August 1, 2022 CPT173 24 months Antigua and Barbuda January 1, 1994 CPT111 60 months Australia Footnote 1 * September 1, 1989 Not applicable Not applicable Austria November 1, 1987 CPT112 60 months Barbados January 1, 1986 CPT113 24 months Belgium January 1, 1987 CPT121 24 months Brazil August 1, 2014 CPT168 60 months Bulgaria March 1, 2014 CPT170 60 months Chile June 1, 1998 CPT114 60 months China Footnote 2 ** January 1, 2017 CPT171 72 months Croatia May 1, 1999 CPT115 60 months Cyprus May 1, 1991 CPT116 24 months Czech Republic January 1, 2003 CPT137 60 months Denmark January 1, 1986 CPT117 24 months Dominica January 1, 1989 CPT118 24 months Estonia November 1, 2006 CPT142 60 months Finland February 1, 1988 CPT128 36 months France March 1, 1981 CPT52 36 months Germany April 1, 1988 CPT130 60 months Greece December 1, 1997 CPT54 60 months Grenada February 1, 1999 CPT119 60 months Guernsey January 1, 1994 CPT120 36 months Hungary October 1, 2003 CPT141 60 months Iceland October 1, 1989 CPT49 24 months India August 1, 2015 CPT169 60 months Ireland January 1, 1992 CPT50 24 months Israel Footnote 2 ** September 1, 2003 CPT140 60 months Italy January 19, 1979 CPT51 24 months Jamaica January 1, 1984 CPT57 24 months Japan March 1, 2008 CPT122 60 months Jersey January 1, 1994 CPT120 36 months Korea (South) May 1, 1999 CPT58 60 months Latvia November 1, 2006 CPT143 60 months Lithuania November 1, 2006 CPT144 60 months Luxembourg April 1, 1990 CPT60 24 months Malta March 1, 1992 CPT61 36 months Mexico May 1, 1996 CPT62 60 months Morocco March 1, 2010 CPT166 36 months Netherlands October 1, 1990 CPT63 60 months New Zealand Footnote 1 * May 1, 1997 Not applicable Not applicable North Macedonia November 1, 2011 CPT163 60 months Norway January 1, 1987 CPT127 60 months Peru March 1, 2017 CPT172 60 months Philippines March 1, 1997 CPT64 60 months Poland October 1, 2009 CPT161 60 months Portugal May 1, 1981 CPT55 24 months Romania November 1, 2011 CPT165 36 months St. Kitts and Nevis January 1, 1994 CPT65 60 months Saint Lucia January 1, 1988 CPT67 24 months Saint Vincent and the Grenadines November 1, 1998 CPT66 60 months Serbia December 1, 2014 CPT162 36 months Slovakia January 1, 2003 CPT138 60 months Slovenia January 1, 2001 CPT68 60 months Spain January 1, 1988 CPT125 60 months Sweden January 1, 1986 CPT129 60 months Switzerland October 1, 1995 CPT69 60 months Trinidad and Tobago July 1, 1999 CPT70 60 months Türkiye January 1, 2005 CPT72 24 months United Kingdom Footnote 2 ** April 1, 1998 CPT71 60 months United States August 1, 1984 CPT56 60 months Uruguay January 1, 2002 CPT136 36 months Footnote 1 * The social security agreements with Australia and New Zealand do not include provisions concerning the coordination of social security coverage. ... Return to footnote1 referrer Footnote 2 ** The social security agreements with China, Israel, and the United Kingdom do not include provisions to help individuals qualify for pension benefits from Canada or the other country; these agreements are limited to the coordination of social security coverage only. ...
Current CRA website

Definition of “Listed Financial Institution”

Specifically, a person is a listed financial institution throughout a particular taxation year if, at any time in the particular year, the person is described in one of the following categories listed in subparagraphs 149(1)(a)(i) through (xi): 149(1)(a)(i) a bank 149(1)(a)(ii) a corporation that is licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada the business of offering to the public its services as a trustee; 149(1)(a)(iii) a person whose principal business is as a trader or dealer in, or as a broker or salesperson of, financial instruments or money; 149(1)(a)(iv) a credit union; 149(1)(a)(v) an insurer or any other person whose principal business is providing insurance under insurance policies; 149(1)(a)(vi) a segregated fund of an insurer; 149(1)(a)(vii) the Canada Deposit Insurance Corporation; 149(1)(a)(viii) a person whose principal business is the lending of money or the purchasing of debt securities or a combination thereof; 149(1)(a)(ix) an investment plan; 149(1)(a)(x) a person providing services referred to in section 158 (tax discounters); or 149(1)(a)(xi) a corporation deemed under section 151 to be a financial institution (corporations that have made an election under section 150). ... For purposes of subparagraph 149(1)(a)(i), a “bank” is defined in subsection 123(1) to mean “a bank or an authorized foreign bank within the meaning of section 2 of the Bank Act ”. ... Footnotes Footnote 1 The definition of “pooled fund trust” was repealed from the Income Tax Regulations on June 29, 2005. ...
Current CRA website

Definition of “Listed Financial Institution”

Specifically, a person is a listed financial institution throughout a particular taxation year if, at any time in the particular year, the person is described in one of the following categories listed in subparagraphs 149(1)(a)(i) through (xi): 149(1)(a)(i) a bank 149(1)(a)(ii) a corporation that is licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada the business of offering to the public its services as a trustee; 149(1)(a)(iii) a person whose principal business is as a trader or dealer in, or as a broker or salesperson of, financial instruments or money; 149(1)(a)(iv) a credit union; 149(1)(a)(v) an insurer or any other person whose principal business is providing insurance under insurance policies; 149(1)(a)(vi) a segregated fund of an insurer; 149(1)(a)(vii) the Canada Deposit Insurance Corporation; 149(1)(a)(viii) a person whose principal business is the lending of money or the purchasing of debt securities or a combination thereof; 149(1)(a)(ix) an investment plan; 149(1)(a)(x) a person providing services referred to in section 158 (tax discounters); or 149(1)(a)(xi) a corporation deemed under section 151 to be a financial institution (corporations that have made an election under section 150). ... For purposes of subparagraph 149(1)(a)(i), a “bank” is defined in subsection 123(1) to mean “a bank or an authorized foreign bank within the meaning of section 2 of the Bank Act ”. ... Footnotes Footnote 1 The definition of “pooled fund trust” was repealed from the Income Tax Regulations on June 29, 2005. ...

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