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Such a distribution would be considered to be a taxable benefit and could not be transferred on a tax-free basis. ...

When a member's LRBs are provided by purchasing an annuity, paragraph 147.4(1)(g) of the Act specifies that these amounts are not considered to be paid from the registered pension plan for purposes of the registration rules. ...

Update After the conference call, the RPD can now confirm that in-kind transfers of property from an RRSP to an IPP are not considered swap or RRSP strip transactions. ...

Actuarial liabilities based on the solvency funding requirements of the PBSA or provincial PBAs are considered reasonable. ...

Generally, a person is considered to be a Connected person if the person: owns, directly or indirectly, at least 10 per cent of the issued shares of any class of the capital stock of the employer or of a corporation related to the employer; does not deal at arm's length with the employer; or is a specified shareholder of the employer by virtue of paragraph (d) of the definition "specified shareholder" in subsection 248(1) of the Income Tax Act (the Act). [8500(3)] Defined benefit limit For years before 1995, the defined benefit limit is $1,722.22. ...

Also, the references to subsection 83(1) and to Regulation 2107 have been deleted as they are generally considered to no longer be relevant. ¶2.29 and 2.30 have been added to explain the definition of the term eligible dividend in subsection 89(1), which is used throughout the Chapter. ¶2.31 has been added to provide a definition for the phrase other than an eligible dividend and to explain the term non-eligible dividend that is used throughout the Chapter. ¶2.33 to 2.36 have been added to provide general comments on the concept of integration and its application to the taxation of dividends in Canada. ...

The CRA wants to add that some provinces or territories may have sent out pandemic related payments that are considered taxable income. ...

The CRA wants to add that some provinces or territories may have sent out pandemic related payments that are considered taxable income. ...

Home Buyers’ Plan – If you are not considered a first-time home buyer for the purposes of the HBP, and you experience a breakdown in your marriage or common-law partnership, you may be able to participate in the HBP under certain conditions. ...

The agent considered the information on the computer screens and that provided by the taxpayer. ...