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

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

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

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

In connection with this change, regulations would be introduced to prescribe specific requirements that would allow electronic signatures to be accepted for information returns (Form T183 and T183CORP) made under that subsection. ...

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. ...

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. ...

. ¶1.50- 1.58 have been added to revise the description of the calculation of the component of the capital dividend account that takes account of gains and losses realized in connection with the disposition of eligible capital property. ¶1.59- 1.72 have been added to describe the treatment of proceeds of life insurance policies in relation to the capital dividend account. ... The paragraphs also describe the treatment of life insurance proceeds received in connection with policies used as security for debt and takes account of the 2010 Federal Court of Appeal decision in Canada v. ...

We also provide some guidelines on the assumptions that are acceptable to us when computing the present value of benefits in connection with the conversion of defined pension benefits to a money purchase arrangement where there is no termination of plan membership. ... The assumptions described below, if they are reasonable at the time they are used, are acceptable to the Canada Revenue Agency when computing the present value of benefits in connection with the conversion of defined pension benefits to a money purchase arrangement where there is no termination of plan membership. ...

A Abating a disaster, person who participates in Accrued vacation Administrators for settling estates, office Advances, earnings Agriculture: Employment in Seasonal agricultural workers program Workers engaged in Allowances and benefits Amounts for services Annuities Appointed or elected officials B Barbers and hairdressers Benefits and allowances Benefits under the Employment Insurance Act Board or committee member fees Bonus C Calculation methods: Canada Pension Plan, ways to calculate Employment insurance, ways to calculate Income tax Multiple pay periods or year-end verification Starting and stopping Canada Pension Plan deductions Canada's social security agreements with other countries Canadian Forces Members and Veterans Re-establishment and Compensation Act, payments under Carnival, employment in Cash benefits Casual employment for a purpose other than employer's usual trade or business Chart, special payments Chiefs of Indian bands, office Circus, employment in Circus, person who performs services at or in connection with a Commissions: Employees Paid at irregular intervals Self-employed Common-law partner or spouse, employment of Compassionate care benefits Construction, workers engaged in Contribution rates: Canada Pension Plan, annual Employment insurance, annual Corporate employee with more than 40% of the corporation's voting shares Canada Pension Plan: Basic exemption chart Canada Pension Plan and employment insurance explained Coverage and adjustments for trans-border employees For self-employed Overpayment Prorate the maximum contribution Recovering Canada Pension Plan contributions D Death of an employee: Death benefits Monies earned by the employee before death Payments made after death Director's fees Drivers of taxis and other passenger-carrying vehicles E Employment insurance: Cash and non-cash benefits Employment insurance and Canada Pension Plan explained Overpayment Premium rates Premium rates reduction Recovering employment insurance premiums Elected or appointed officials Election worker, employment as an Emergency services volunteers Employees: Paid by commission Power saws or tree trimmers Profit sharing plan (EPSP) Receive a Canada Pension Plan or Quebec Pension Plan retirement pension Starting and stopping Canada Pension Plan deductions Temporary-help service firms Working outside Canada Employer restructuring or succession of employers, Canada Pension Plan and employment insurance information for Employing a caregiver, babysitter or domestic worker Employment: In an exchange of work or services Of a person that you maintain, if no cash remuneration is paid Of your child Outside Canada Outside Canada, Canada Pension Plan and employment insurance information for Employment and placement agency workers Employment in a country where a social security agreement: has been signed with Canada has not been signed with Canada Employment in Canada: By an international organization By a foreign government Of a non-resident person and employment insurance laws Under an exchange program Employment when employment insurance premiums have to be paid according to the unemployment insurance laws of any state of the United States, the District of Columbia, Puerto Rico, or the Virgin Islands, or according to the Railroad Unemployment Insurance Act of the United States Entertainment activity, employment in Employment and Social Development Canada approved project Establishing the number of insurable hours for Record of Employment (ROE) purposes Executor's fees Executors, office Exhibition, employment in Exposition, employment in Extra duty or special pay for police officers F Family member or related person, hiring a Fair, employment in Fair, person who performs services at or in connection with a Fees: Administrators Board or committee members Directors Executors Liquidators Management Fishers and employment insurance (EI) Fishing, workers engaged in Foreign Affairs, Trade and Development Canada (now Global Affairs Canada) Foreign employees and employers Forestry, employment in Furlough G Garnishment of employee's wages Global Affairs Canada Gratuities H Hairdressers and barbers Honorariums from employment or office Horticulture, employment in Horticulture, workers engaged in Hunting, employment in I Incentive payments Income tax Indian Band councillors, office Indians: Employees Self-employed individuals Insurable hours for Record of Employment (ROE) purposes J No topics for the letter "J" K No topics for the letter "K" L Labour-sponsored funds tax credit Life income fund (LIF) Liquidator's fees Liquidators, office Logging, employment in Lost-time pay from a union Lumbering, employment in Lump-sum payments Lump-sum payments, withholding rates M Major shareholder receiving salary, wages or other remuneration Management fees Manual calculation methods: Canada Pension Plan, ways to calculate Employment insurance, ways to calculate Income tax, ways to calculate Maternity benefits Mayor, office Monies earned by the employee before death Municipal councillor, office N Non-cash benefits Non-related person, employment when you and your employee do not deal with each other at arm's length Non-resident: Deductions Employees performing services in Canada O Office: Administrators Chiefs of Indian Bands Executors Mayors School commissioners Overtime pay P Parade, employment in Parental care benefits Patronage allowances Pay in lieu of termination notice Payments: After an employee's death Under the Canadian Forces Members and Veterans Re-establishment and Compensation Act Payroll advances or earnings advances Pension or superannuation Pensionable and insurable earnings review (PIER) Placement and employment agency workers Police officers, special or extra duty pay for Poverty, vow of Power saws or tree trimmers, employees with Prescribed salary deferral plans or arrangements Prorate the maximum contribution to the Canada Pension Plan Profit sharing plan Q Quebec Parental Insurance Plan (QPIP): Employers who have employees working in Quebec Highlights of federal reporting requirements Insurable amounts Rates What is the Quebec Parental Insurance Plan? ...