9 December 2010 External T.I. 2010-0364001E5 F - Ristourne de consommation, feuillet T4A -- attach -- Regulation 218 T4A required where annual payments in proportion to patronage exceed $500 Read more about 9 December 2010 External T.I. 2010-0364001E5 F - Ristourne de consommation, feuillet T4A -- attach -- Regulation 218