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Registered Plans Directorate technical manual

Conditions applicable to the approval of the Minister Where we receive an amendment that upgrades benefits on plan windup that would be considered stand-alone ancillary benefits, we require the following information from the administrator, in order to approve the stand-alone ancillary benefits under subsection 8501(7) of the Regulations, as well as to calculate the prescribed amount under subsection 8517(3.1), for the purpose of a transfer under subsection 147.3(4) of the Act: Member’s name Member’s date of birth Date of first transfer Commuted value previously transferred (including excess contributions transferred) 8517 – Prescribed amount as at date of first transfer Unused prescribed amount from the first transfer Commuted value of new LRBs and their associated ancillary benefits and/or commuted value of new stand-alone ancillary benefits provided with respect to the previously commuted amount. ...
Old website (cra-arc.gc.ca)

Registered Plans Directorate technical manual

Actuarial liabilities based on the solvency funding requirements of the PBSA or provincial PBAs are considered reasonable. ...
Old website (cra-arc.gc.ca)

Electronic Filing and Remitting

Amounts remitted or paid electronically are considered to have been remitted or paid on the date indicated by the client's financial institution as the value date (i.e., the value date code BPS12 indicated in the electronic payment advice transmitted to the CCRA by the client's financial institution and then subsequently acknowledged by the CCRA). ...
Old website (cra-arc.gc.ca)

Registrant Organizers and Convention Facility Operators: Paying and Crediting the Rebate Amount for Foreign Conventions

Short-term accommodation for attendees is considered a related convention supply only if it is included in their admission. ...
Old website (cra-arc.gc.ca)

Foreign Convention and Tour Incentive Program - Non Registered Organizers of Foreign Conventions: Rebate for Purchases

Short-term accommodation for attendees is considered a related convention supply only if it is included in their admission. ...
Old website (cra-arc.gc.ca)

FOREIGN CONVENTION AND TOUR INCENTIVE PROGRAM - Non Resident Tour Operators: Rebate for Accommodation Sold in Eligible Tour Packages

Persons that sell packages that include a convention facility or related convention supplies are also not considered tour operators when selling these packages. ...
Old website (cra-arc.gc.ca)

Foreign Convention and Tour Incentive Program -- Sponsors of Foreign Conventions: What Is a Foreign Convention and Rebate for Purchases

Short-term accommodation for attendees is considered a related convention supply only if it is included in their admission. ...
Old website (cra-arc.gc.ca)

Applying the 2008 GST/HST Rate Reduction to Prepaid Funeral and Cemetery Arrangements

Where a supply of interment rights is made under a written agreement that provides for a series of payments, a payment is considered to become due on the day it is required to be paid under the agreement. ...
Old website (cra-arc.gc.ca)

Ontario and British Columbia: Transition to the Harmonized Sales Tax – Freight Transportation Services

A person only has to accept responsibility as the supplier of the freight transportation service to be considered the carrier. ...
Old website (cra-arc.gc.ca)

Excise and GST/HST News No. 72 (Spring 2009)

Self-supply If you are a builder-operator of a residential care facility, you are generally considered to have made a self‑supply under the new rules if you build or substantially renovate the facility and you give possession or use of a unit in the facility under a lease for its long‑term residential use by an individual. ...

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