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When security has been tendered in the form of cash, certified cheque or Government of Canada bonds or surety bonds and there has been a contravention of the Act or normal collection activities have failed to resolve an unpaid balance, the CRA will withhold an amount of the security that is sufficient to cover the unpaid balance. ...

When security has been tendered in the form of cash, certified cheque or Government of Canada bonds or surety bonds and there has been a contravention of the Act or normal collection activities have failed to resolve an unpaid balance, the CRA will withhold an amount of the security that is sufficient to cover the unpaid balance. ...

The use of non-duty-paid packaged spirits by a registered user in any manner or process other than as described in paragraph 12 of this memorandum is a contravention of the Act. 15. ...

Similarly, where the reduction was lower than what is permitted under paragraph 8503(3)(c) of the Regulations, (for example, 0.15% per month before age 60), that reduction may continue to apply with respect to benefits accrued before 1992. 8503(3)(h) – Increase in Accrued Benefits Few grandfathered plans would have been in contravention of paragraph 8503(3)(h) of the Regulations as it exists primarily as a PA anti-avoidance rule. Any that were in contravention must be amended as of January 1, 1992. 8503(3)(i) – Increase in Accrued Benefits – Part-Timers This rule, which requires that earnings be annualized and service actualized for part-time employees, applies only to benefits accrued after 1991. 8504(1)(a) and (b) – Maximum LRBs The main impact of the grandfathering of this rule is that grandfathered plans that were not restricted in the past by the maximum pension rule do not have to amend to comply with subsection 8504(1) of the Regulations until January 1, 1992. 16.2.3 8509(2)(c) – Maximum Lifetime Retirement Benefits Plans that were not restricted in the past by the maximum pension rule set out in subsection 8504(1) of the Regulations do not have to amend their plan terms until January 1, 1992. ...

Similarly, where the reduction was lower than what is permitted under paragraph 8503(3)(c) of the Regulations, (for example, 0.15% per month before age 60), that reduction may continue to apply with respect to benefits accrued before 1992. 8503(3)(h) – Increase in Accrued Benefits Few grandfathered plans would have been in contravention of paragraph 8503(3)(h) of the Regulations as it exists primarily as a PA anti-avoidance rule. Any that were in contravention must be amended as of January 1, 1992. 8503(3)(i) – Increase in Accrued Benefits – Part-Timers This rule, which requires that earnings be annualized and service actualized for part-time employees, applies only to benefits accrued after 1991. 8504(1)(a) and (b) – Maximum LRBs The main impact of the grandfathering of this rule is that grandfathered plans that were not restricted in the past by the maximum pension rule do not have to amend to comply with subsection 8504(1) of the Regulations until January 1, 1992. 16.2.3 8509(2)(c) – Maximum Lifetime Retirement Benefits Plans that were not restricted in the past by the maximum pension rule set out in subsection 8504(1) of the Regulations do not have to amend their plan terms until January 1, 1992. ...