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Example 19 PA year: 1993 Pension formula: 1.4% × average of best 5 years of earnings up to 3‑year average of the YMPE plus 2% × average of best 5 years of earnings above 3‑year average of the YMPE Member's earnings: $90,000 YMPE: $33,400 Benefit earned: (1.4% × $33,400) + [2% × ($75,000 – $33,400)] + (2% × $90,000 – $86,111) = $467.60 + $832.00 + $77.78 = $1,377.38 * Pension credit: (9 × $1,377.38) – $1,000** = $11,396 (rounded) * This amount is less than the dollar limit of $1,500 on benefit earned (see the Glossary in Section 2), so the dollar limit is not a consideration here. ** The PA offset for 1993 was $1,000 (see the Glossary). ...

In determining whether the intent test has been met it is necessary to take into consideration the length of a research project as compared to the expected useful life of the property. ...

Other bulletins dealing with the deductibility of losses in specific circumstances, are the current versions of the following: IT-239 Deductibility of Capital Losses From Guaranteeing Loans for Inadequate Consideration and From Loaning Funds at Less Than a Reasonable Rate of Interest in Non-Arm's Length Circumstances. ...

Testing of design and operating effectiveness will lead eventually to ongoing monitoring according to which the CRA’s repository of controls will be re-assessed on a multi-year, rotational basis according to risk, including consideration of any new financial reporting risks that have emerged since the last assessment. ...

TORONTO M5M $4,563.42 CONSERVATION CO-OPERATIVE HOMES INC OTTAWA K1N $6,112.51 CONSIDERATION CO-OPERATIVE HOMES INC OSHAWA L1G $6,818.96 CONSTANCE HAMILTON HOUSING CO-OPERATIVE INCORPORATED TORONTO M6G $4,911.21 COOPERATIVE D'HABITATION COTE EST INC ORLEANS K1C $6,792.87 COOPERATIVE D'HABITATION DESLOGES INC OTTAWA K1K $10,250.54 COPERNICUS LODGE TORONTO M6R $27,174.03 CORAL CHARITABLE FOUNDATION DOWNSVIEW M3H $2,156.42 CORAL CO-OPERATIVE HOUSING CORPORATION ORILLIA L3V $688.99 CORAL NON-PROFIT HOMES (BARRIE) INC TORONTO M3H $5,519.91 CORDOVA CO-OPERATIVE HOMES OSHAWA L1K $1,524.19 CORKTOWN CO-OPERATIVE HOMES INC HAMILTON L8N $4,481.59 CORNERSTONE CO-OPERATIVE HOMES INC WELLAND L3B $2,483.90 CORNERSTONE COMMUNITY ASSOCIATION DURHAM INC. ...

ETOBICOKE M9V $16,821.05 COMMONWEALTH CO-OPERATIVE HOMES INC WELLAND L3B $4,494.57 COMMUNITY CENTRE 55 TORONTO M4E $759.59 COMMUNITY LIVING ASSOCIATION (LANARK COUNTY) CARLETON PLACE K7C $1,482.96 COMMUNITY LIVING WEST NIPISSING INTEGRATION COMMUNAUTAIRE DE NIPISSING OUEST STURGEON FALLS P2B $4,772.30 COMMUNITYWORKS NON-PROFIT HOUSING CORPORATION OTTAWA K1K $19,469.29 COMPASS CHARITABLE FOUNDATION TORONTO M4W $2,654.45 COMPASS CHARITABLE FOUNDATION PHASE 1 NORTH YORK M3H $3,078.90 COMTES UNIS DE PRESCOTT & RUSSELL L'ORIGINAL K0B $359,386.06 CONGRESS OF BLACK WOMEN (MISSISSAUGA) NON-PROFIT HOUS INC TORONTO M5M $8,098.24 CONSIDERATION CO-OPERATIVE HOMES INC OSHAWA L1G $7,182.35 CONSTANCE HAMILTON HOUSING CO-OPERATIVE INCORPORATED TORONTO M6G $1,513.23 CO-OPERATIVE D'HABITATION AILE-NORD INC SUDBURY P3E $1,686.95 COOPERATIVE D'HABITATION COTE EST INC ORLEANS K1C $3,941.63 CO-OPERATIVE HOMES OF PROSPERITY AND EQUALITY INC SUDBURY P3B $1,734.19 "COPPELL, KENDALL & WAY LOCAL ROADS BOARD " JOGUES P0L $1,843.79 CORAL CHARITABLE FOUNDATION DOWNSVIEW M3H $3,992.15 CORAL CO-OPERATIVE HOUSING CORPORATION ORILLIA L3V $648.13 CORAL NON-PROFIT HOMES (BARRIE) INC TORONTO M3J $6,537.77 CORDOVA CO-OPERATIVE HOMES OSHAWA L1K $1,332.70 CORKTOWN CO-OPERATIVE HOMES INC HAMILTON L8N $7,967.96 CORNERSTONE COMMUNITY ASSOCIATION DURHAM INC. ...

TORONTO M5M $5,782.07 CONSERVATION CO-OPERATIVE HOMES INC OTTAWA K1N $33,306.73 CONSIDERATION CO-OPERATIVE HOMES INC OSHAWA L1G $5,351.31 CONSTANCE HAMILTON HOUSING CO-OPERATIVE INCORPORATED TORONTO M6G $1,026.61 COOPERATIVE D'HABITATION DESLOGES INC OTTAWA K1K $9,454.21 COPERNICUS LODGE TORONTO M6R $28,458.55 CORAL CHARITABLE FOUNDATION DOWNSVIEW M3H $2,071.83 CORAL CO-OPERATIVE HOUSING CORPORATION ORILLIA L3V $589.74 CORAL NON-PROFIT HOMES (BARRIE) INC TORONTO M3H $7,788.48 CORDOVA CO-OPERATIVE HOMES OSHAWA L1K $1,121.86 CORKTOWN CO-OPERATIVE HOMES INC HAMILTON L8N $4,371.63 CORNERSTONE CO-OPERATIVE HOMES INC WELLAND L3B $8,010.85 CORNERSTONE COMMUNITY ASSOCIATION DURHAM INC. ...

ETOBICOKE M9V $2,436.59 COMMONWEALTH CO-OPERATIVE HOMES INC WELLAND L3B $3,917.31 COMMUNITY CENTRE 55 TORONTO M4E $1,961.95 COMMUNITY LIVING ELGIN ST THOMAS N5P $1,162.12 COMMUNITY LIVING WEST NIPISSING INTEGRATION COMMUNAUTAIRE DE NIPISSING OUEST STURGEON FALLS P2B $2,376.76 COMMUNITYWORKS NON-PROFIT HOUSING CORPORATION OTTAWA K1K $9,592.82 COMPASS CHARITABLE FOUNDATION TORONTO M3J $2,466.76 COMPASS CHARITABLE FOUNDATION PHASE 1 TORONTO M3J $2,884.21 COMTES UNIS DE PRESCOTT & RUSSELL L'ORIGNAL K0B $433,963.95 CONGRESS OF BLACK WOMEN (MISSISSAUGA) NON-PROFIT HOUS INC TORONTO M5M $4,720.43 CONSERVATION CO-OPERATIVE HOMES INC OTTAWA K1N $6,824.09 CONSIDERATION CO-OPERATIVE HOMES INC OSHAWA L1G $3,695.46 CONSTANCE HAMILTON HOUSING CO-OPERATIVE INCORPORATED TORONTO M6G $1,390.55 CO-OPERATIVE D'HABITATION AILE-NORD INC SUDBURY P3E $2,338.66 CO-OPERATIVE D'HABITATION BEAUPARLANT INC WELLAND L3B $4,983.29 COOPERATIVE D'HABITATION COTE EST INC ORLEANS K1C $4,605.39 COOPERATIVE D'HABITATION DESLOGES INC OTTAWA K1K $19,395.82 CO-OPERATIVE HOMES OF PROSPERITY AND EQUALITY INC SUDBURY P3B $1,708.91 COPERNICUS LODGE TORONTO M6R $37,731.81 "COPPELL, KENDALL & WAY LOCAL ROADS BOARD" JOGUES P0L $1,387.85 CORAL CHARITABLE FOUNDATION DOWNSVIEW M3H $1,725.06 CORAL CO-OPERATIVE HOUSING CORPORATION ORILLIA L3V $968.18 CORAL NON-PROFIT HOMES (BARRIE) INC TORONTO M3J $6,192.65 CORDOVA CO-OPERATIVE HOMES OSHAWA L1K $391.50 CORKTOWN CO-OPERATIVE HOMES INC HAMILTON L8N $6,782.12 CORNERSTONE COMMUNITY ASSOCIATION DURHAM INC. ...

STRATHROY N7G $1,492.76 COMMONWEALTH CO-OPERATIVE HOMES INC WELLAND L3B $8,085.13 COMMUNITY CENTRE 55 TORONTO M4E $1,322.05 COMMUNITY LIVING ELGIN ST THOMAS N5P $913.00 COMMUNITY LIVING WEST NIPISSING INTEGRATION COMMUNAUTAIRE DE NIPISSING OUEST STURGEON FALLS P2B $2,277.56 COMMUNITYWORKS NON-PROFIT HOUSING CORPORATION OTTAWA K1K $29,133.71 COMPASS CHARITABLE FOUNDATION TORONTO M3H $2,367.41 COMPASS CHARITABLE FOUNDATION PHASE 1 TORONTO M3H $1,852.76 COMTES UNIS DE PRESCOTT & RUSSELL L'ORIGNAL K0B $401,441.77 CONGRESS OF BLACK WOMEN (MISSISSAUGA) NON-PROFIT HOUS INC TORONTO M5M $4,833.27 CONSIDERATION CO-OPERATIVE HOMES INC OSHAWA L1G $11,015.18 CONSTANCE HAMILTON HOUSING CO-OPERATIVE INCORPORATED TORONTO M6G $1,561.92 COOPERATIVE D'HABITATION COTE EST INC ORLEANS K1C $8,539.98 COPERNICUS LODGE TORONTO M6R $38,318.33 "COPPELL, KENDALL & WAY LOCAL ROADS BOARD" JOGUES P0L $1,625.86 CORAL CHARITABLE FOUNDATION DOWNSVIEW M3H $2,853.32 CORAL NON-PROFIT HOMES (BARRIE) INC TORONTO M3H $6,051.32 CORDOVA CO-OPERATIVE HOMES OSHAWA L1K $735.22 CORKTOWN CO-OPERATIVE HOMES INC HAMILTON L8N $8,564.60 CORNERSTONE COMMUNITY ASSOCIATION DURHAM INC. ...

ETOBICOKE M9V $2,107.21 COMMONWEALTH CO-OPERATIVE HOMES INC WELLAND L3B $4,874.97 COMMUNITY CENTRE 55 TORONTO M4E $1,938.33 COMMUNITY LIVING WEST NIPISSING INTEGRATION COMMUNAUTAIRE DE NIPISSING OUEST STURGEON FALLS P2B $2,062.38 COMPASS CHARITABLE FOUNDATION Toronto M3J $2,674.80 COMPASS CHARITABLE FOUNDATION PHASE 1 TORONTO M3J $2,812.82 COMTES UNIS DE PRESCOTT & RUSSELL L'ORIGINAL K0B $340,643.67 CONGRESS OF BLACK WOMEN (MISSISSAUGA) NON-PROFIT HOUS INC TORONTO M5M $5,216.43 CONSIDERATION CO-OPERATIVE HOMES INC OSHAWA L1G $22,971.81 CONSTANCE HAMILTON HOUSING CO-OPERATIVE INCORPORATED TORONTO M6G $1,786.96 COOPERATIVE D'HABITATION COTE EST INC ORLEANS K1C $3,501.99 COOPERATIVE D'HABITATION DESLOGES INC OTTAWA K1K $8,187.12 COPERNICUS LODGE TORONTO M6R $32,319.30 "COPPELL, KENDALL & WAY LOCAL ROADS BOARD " JOGUES P0L $1,795.01 CORAL CHARITABLE FOUNDATION DOWNSVIEW M3H $2,860.08 CORAL CO-OPERATIVE HOUSING CORPORATION Orillia L3V $402.83 CORAL NON-PROFIT HOMES (BARRIE) INC TORONTO M3J $4,887.02 CORDOVA CO-OPERATIVE HOMES OSHAWA L1K $668.16 CORKTOWN CO-OPERATIVE HOMES INC HAMILTON L8N $31,016.63 CORNERSTONE CO-OPERATIVE HOMES INC WELLAND L3B $2,765.86 CORNERSTONE COMMUNITY ASSOCIATION DURHAM INC. ...