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Where a full-time remote work agreement was made, an employee will also be considered to report to your establishment where they are reasonably considered "attached to an establishment of the employer". ... If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

Where a full-time remote work agreement was made, an employee will also be considered to report to your establishment where they are reasonably considered "attached to an establishment of the employer". ... If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

Where a full-time remote work agreement was made, an employee will also be considered to report to your establishment where they are reasonably considered "attached to an establishment of the employer". ... If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

Where a full-time remote work agreement was made, an employee will also be considered to report to your establishment where they are reasonably considered "attached to an establishment of the employer". ... If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

Where a full-time remote work agreement was made, an employee will also be considered to report to your establishment where they are reasonably considered "attached to an establishment of the employer". ... If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

Where a full-time remote work agreement was made, an employee will also be considered to report to your establishment where they are reasonably considered "attached to an establishment of the employer". ... If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

Where a full-time remote work agreement was made, an employee will also be considered to report to your establishment where they are reasonably considered "attached to an establishment of the employer". ... If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

Where a full-time remote work agreement was made, an employee will also be considered to report to your establishment where they are reasonably considered "attached to an establishment of the employer". ... If the employee reports for work at your place or business, the province or territory of employment is considered to be the province or territory where your business is located. ...

If these conditions are not met, subsection 147.3(12) of the Act provides that the registration of the transferor plan is revocable. 4 In addition, subsection 147.3(10) of the Act deems the portion of the amount transferred in excess of what is permitted under subsection 147.3(4) to have been paid to the individual, and the individual is considered to have contributed the amount to the money purchase vehicle, 5 assuming there is no other provision to accommodate the transfer, e.g., subsection 147.3(6) of the Act. ... Where (a) an amount is transferred on behalf of an individual from a defined benefit provision of an RPP to a money purchase vehicle in accordance with subsection 147.3(4) of the Act, (b) retirement benefits had begun to be paid under the provision to the individual within one year before the transfer, and (c) the amount determined under paragraph 8517(4)(a) of the Regulations in respect of the transfer is greater than the amount that would be determined under paragraph 8517(4)(b) of the Regulations in respect of the transfer if retirement benefits had not begun to be paid to the member, the amount so transferred shall not exceed the amount that would be determined under subsection 8517(1) of the Regulations in respect of the transfer if paragraph 8517(4)(b) of the Regulations were applicable, unless none of the reasons for beginning to pay the retirement benefits can reasonably be considered to have been to maximize the amount that may be transferred in accordance with subsection 147.3(4) of the Act. ... Attained age Factor Attained age Factor Attained age Factor Under 50 9.0 65 12.4 81 7.0 50 9.4 66 12.0 82 6.7 51 9.6 67 11.7 83 6.4 52 9.8 68 11.3 84 6.1 53 10.0 69 11.0 85 5.8 54 10.2 70 10.6 86 5.5 55 10.4 71 10.3 87 5.2 56 10.6 72 10.1 88 4.9 57 10.8 73 9.8 89 4.7 58 11.0 74 9.4 90 4.4 59 11.3 75 9.1 91 4.2 60 11.5 76 8.7 92 3.9 61 11.7 77 8.4 93 3.7 62 12.0 78 8.0 94 3.5 63 12.2 79 7.7 95 3.2 64 12.4 80 7.3 96 and over 3.0 1 Where payments are made in two or more installments as a consequence of the transfer deficiency requirements under provincial pension legislation, each payment is a single amount and is subject to the prescribed amount limit at the time of each transfer. 2 Note that the prohibition on the transfer of surplus does not extend to situations where actuarial surplus is used to fund benefit upgrades for plan members, such as on the wind-up of a plan, since such amounts are no longer considered to be surplus. ...

An individual undertaking a post doctoral fellowship is not considered to be enrolled in a qualifying educational program. ... Note A program is not considered a qualifying or specified educational program if the student receives, from a person with whom they deal at arm’s length, a grant, reimbursement, benefit, or allowance for that program. ... If the due date falls on a Saturday, a Sunday or a holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...