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Current CRA website

and Deemed Residents of Canada

After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. ...
Current CRA website

and Deemed Residents of Canada

After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. ...
Current CRA website

Self-employed Business, Professional, Commission, Farming, and Fishing Income: Table of Contents

After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. ...
Current CRA website

T2 Corporation – Income Tax Guide – 2024

After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. ...
Current CRA website

Where to file a trust return

After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. ...
Old website (cra-arc.gc.ca)

Registered Retirement Income Funds

A payment cannot be greater than the value of the property held in connection with the RIF immediately before the payment. ... (c) When the carrier is a person referred to as a depositary in section 146: (i) the carrier has no right of offset regarding the property held in connection with the fund (see 20 below) for any debt or obligation owing to the carrier; and (ii) the property held in connection with the fund cannot be pledged, assigned, or in any way alienated as security for a loan or for any purpose other than that of the carrier making payments to the annuitant as described in (a) above. ... The term "property held in connection with the fund" as used in this circular means the value of property held by the carrier for the fund, and the value of earnings from that property, that are relevant in determining the amount payable to the annuitant under the fund. ...
Current CRA website

Registered Retirement Income Funds

A payment cannot be greater than the value of the property held in connection with the RIF immediately before the payment. ... (c) When the carrier is a person referred to as a depositary in section 146: (i) the carrier has no right of offset regarding the property held in connection with the fund (see 20 below) for any debt or obligation owing to the carrier; and (ii) the property held in connection with the fund cannot be pledged, assigned, or in any way alienated as security for a loan or for any purpose other than that of the carrier making payments to the annuitant as described in (a) above. ... The term "property held in connection with the fund" as used in this circular means the value of property held by the carrier for the fund, and the value of earnings from that property, that are relevant in determining the amount payable to the annuitant under the fund. ...
Current CRA website

Registered Retirement Income Funds

A payment cannot be greater than the value of the property held in connection with the RIF immediately before the payment. ... (c) When the carrier is a person referred to as a depositary in section 146: (i) the carrier has no right of offset regarding the property held in connection with the fund (see 20 below) for any debt or obligation owing to the carrier; and (ii) the property held in connection with the fund cannot be pledged, assigned, or in any way alienated as security for a loan or for any purpose other than that of the carrier making payments to the annuitant as described in (a) above. ... The term "property held in connection with the fund" as used in this circular means the value of property held by the carrier for the fund, and the value of earnings from that property, that are relevant in determining the amount payable to the annuitant under the fund. ...
Current CRA website

Registered Retirement Income Funds

A payment cannot be greater than the value of the property held in connection with the RIF immediately before the payment. ... (c) When the carrier is a person referred to as a depositary in section 146: (i) the carrier has no right of offset regarding the property held in connection with the fund (see 20 below) for any debt or obligation owing to the carrier; and (ii) the property held in connection with the fund cannot be pledged, assigned, or in any way alienated as security for a loan or for any purpose other than that of the carrier making payments to the annuitant as described in (a) above. ... The term "property held in connection with the fund" as used in this circular means the value of property held by the carrier for the fund, and the value of earnings from that property, that are relevant in determining the amount payable to the annuitant under the fund. ...
Archived CRA website

ARCHIVED – Scholarship exemption and education amount

Currently, if scholarship income is received in connection with your enrolment in a program for which you can claim the education amount, an exemption is available up to the full amount of the scholarship income. ... For 2010 and subsequent years, the budget proposes that the exemption for scholarship, fellowship, or bursary income (referred to as scholarship income) that you received in the year in connection with an educational program for which you can claim the education amount will be limited as follows: for all scholarship income, the exemption will be allowed only to the extent that it is reasonable to conclude that the scholarship income was intended to support your enrolment in the program; and for students who are eligible to claim only the part-time education amount related to the program, the scholarship exemption will be limited to the tuition fees and costs incurred for program-related materials in respect of the educational program. ...

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