TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

[An] RRSP where the funds are subject to pension legislation [and] must be used to purchase a life annuity or be transferred to a LIF [life income fund] by the end of the year during which the owner … reaches age 71, at the latest.  3, record 1, English, - locked%2Din%20registered%20retirement%20savings%20plan

Record number: 1, Textual support number: 1 OBS

The locked-in RRSP is also known as the LIRA (locked-in retirement account) in most provinces as both plans are similar.  4, record 1, English, - locked%2Din%20registered%20retirement%20savings%20plan

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A registered savings vehicle that allows [Canadians aged 18 and older] to earn investment income tax-free inside the account.  3, record 2, English, - tax%2Dfree%20savings%20account

Record number: 2, Textual support number: 1 OBS

[Account-holders] do not have to pay taxes on earnings within the account (including interest, dividends or capital gains) or on money [they] withdraw from the TFSA. Contributions to the account are not tax-deductible, however, unlike contributions to [their] RRSP [registered retirement savings plan].  3, record 2, English, - tax%2Dfree%20savings%20account

Record number: 2, Textual support number: 2 OBS

The tax-free savings account was introduced in the 2008 federal budget and came into effect in 2009.  4, record 2, English, - tax%2Dfree%20savings%20account

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Instrument d’épargne enregistré qui permet [aux Canadiens de 18 ans et plus] de gagner un revenu de placement non assujetti à l’impôt.  3, record 2, French, - compte%20d%26rsquo%3B%C3%A9pargne%20libre%20d%26rsquo%3Bimp%C3%B4t

Record number: 2, Textual support number: 1 OBS

[Les épargnants ne paient] aucun impôt sur le rendement des placements(intérêt, dividendes ou gains en capital) ni sur les retraits effectués à partir du CELI. Toutefois, contrairement aux cotisations au REER [régime enregistré d’épargne-retraite], les cotisations au CELI ne sont pas déductibles d’impôt.  3, record 2, French, - compte%20d%26rsquo%3B%C3%A9pargne%20libre%20d%26rsquo%3Bimp%C3%B4t

Record number: 2, Textual support number: 2 OBS

Annoncé dans le budget fédéral de 2008 et entré en vigueur en 2009.  4, record 2, French, - compte%20d%26rsquo%3B%C3%A9pargne%20libre%20d%26rsquo%3Bimp%C3%B4t

Record number: 2, Textual support number: 3 OBS

comptes d’épargne libre d’impôt : pluriel.  4, record 2, French, - compte%20d%26rsquo%3B%C3%A9pargne%20libre%20d%26rsquo%3Bimp%C3%B4t

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Canadians’ retirement savings are typically held in tax-assisted registered plans such as registered pension plans (RPPs), registered retirement savings plans (RRSPs), registered retirement income funds (RRIFs) and tax-free savings accounts [(TSFAs)], which form the third pillar of Canada’s retirement income system and are key to helping Canadians save to achieve their retirement income objectives ...  1, record 3, English, - tax%2Dassisted%20registered%20plan

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

L'épargne-retraite des Canadiens est habituellement détenue dans des régimes enregistrés donnant droit à une aide fiscale, comme les régimes de pension agréés(RPA), les régimes enregistrés d’épargne-retraite(REER), les fonds enregistrés de revenu de retraite(FERR) et les comptes d’épargne libre d’impôt [(CELI) ], qui forment le troisième pilier du système de revenu de retraite du Canada et qui sont essentiels pour aider les Canadiens à épargner afin de réaliser leurs objectifs de revenu de retraite confortable [...]  1, record 3, French, - r%C3%A9gime%20enregistr%C3%A9%20donnant%20droit%20%C3%A0%20une%20aide%20fiscale

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A non-marketable security instrument issued by the Government of Canada, which is redeemable once a year on the anniversary date or during 30 days thereafter without penalty.  4, record 4, English, - Canada%20Premium%20Bond

Record number: 4, Textual support number: 1 OBS

Although very similar to the Canada Savings Bond (CSB), the CPB offers a higher interest rate than does the CSB. However, it is not available through payroll deduction programs. The Canada Premium Bond replaces the Canada RRSP bond.  4, record 4, English, - Canada%20Premium%20Bond

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Titre non négociable émis par le gouvernement du Canada qui peut être encaissé sans pénalité une fois l’an à la date anniversaire ou dans les trente jours suivant cette date.  4, record 4, French, - Obligation%20%C3%A0%20prime%20du%20Canada

Record number: 4, Textual support number: 1 OBS

Tout en offrant un taux d’intérêt plus élevé, l'OPC est très semblable à l'Obligation d’épargne du Canada(OEC). Par contre, elle ne peut être achetée par retenues sur le salaire. Les Obligations à prime du Canada remplacent les obligations REER du Canada.  4, record 4, French, - Obligation%20%C3%A0%20prime%20du%20Canada

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Commitments of present funds in exchange for potential future funds. Investment decisions are controlled through a capital budget.  2, record 5, English, - investment%20decision

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Éligibilité au REER [régime enregistré d’épargne-retraite] et répartition des montants investis : toutes les décisions d’investissement sont basées sur le retour après impôt.  3, record 5, French, - d%C3%A9cision%20d%26rsquo%3Binvestissement

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 DEF

Decisión que se toma en la administración para potenciar los beneficios futuros; se controlan a través de un presupuesto de capitales y se tomará en cuenta el riesgo, la liquidez y el rendimiento.  1, record 5, Spanish, - decisi%C3%B3n%20de%20inversi%C3%B3n

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

RRSP: registered retirement savings plan.  2, record 6, English, - Locked%2DIn%20RRSP%20Certification

Record number: 6, Textual support number: 2 OBS

DND 2152: form code used by the Department of National Defence and the Canadian Forces.  2, record 6, English, - Locked%2DIn%20RRSP%20Certification

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

REER : régime enregistré d’épargne-retraite.  2, record 6, French, - Certification%20d%26rsquo%3Bun%20REER%20immobilis%C3%A9

Record number: 6, Textual support number: 2 OBS

DND 2152 : code de formulaire utilisé par le ministère de la Défense nationale et les Forces canadiennes.  2, record 6, French, - Certification%20d%26rsquo%3Bun%20REER%20immobilis%C3%A9

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

To find credible savings that would generate $4 billion in ongoing savings would require elimination or cuts to existing programs.  2, record 7, English, - ongoing%20savings

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Alors que l'objectif principal du REER soit d’accumuler des fonds pour la retraite, le CELI permet de satisfaire aux besoins d’épargne continue.  2, record 7, French, - %C3%A9pargne%20continue

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

The age-old financial dilemma of whether you should use any excess cash to contribute to your RRSP [registered retirement savings plan] or pay-down your mortgage has gained renewed relevance in the aftermath of the financial crises.  2, record 8, English, - financial%20dilemma

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

Bien des propriétaires canadiens sont aux prises avec le même dilemme financier : ils tentent désespérément de payer leur maison pendant qu'ils devraient investir dans leur REÉR [régime enregistré d’épargne-retraite]. S’ ils attendent que leur maison soit payée pour épargner, il sera trop tard pour se constituer un bon pécule. Donc, devraient-ils rembourser leur prêt hypothécaire ou économiser pour la retraite?  1, record 8, French, - dilemme%20financier

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

A much discussed tax provision, giving rise to so-called double-dipping, has been given as a reason for the Budget proposals. Under current law, after an individual has made the maximum annual RRSP [registered retirement savings plan] contributions of $5,500 for many years, a pension plan can be created which provides full past service benefits. Obviously this individual has obtained more tax shelter than one who was a pension plan member throughout and could contribute only $3,500 to RPP [registered pension plan] and RRSPs combined.  4, record 9, English, - double%20dipping

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Combinaison de règles internationales aboutissant à pratiquer des déductions fiscales dans deux pays à la fois.  2, record 9, French, - double%20d%C3%A9duction

Record number: 9, Textual support number: 1 CONT

L'une des dispositions fiscales particulièrement controversée, qui permet la prétendue double déduction, est apparemment à l'origine de certaines des propositions du budget. Selon la loi actuelle, lorsqu'un particulier a cotisé au maximum à un REER [régime enregistré d’épargne-retraite], c'est-à-dire à raison de 5 500$ par an pendant de nombreuses années, il peut, malgré tout, adhérer à un régime de pension prévoyant des prestations pour services antérieurs. De toute évidence, ce particulier bénéficie d’un abri fiscal plus intéressant que celui qui a participé à un régime de pension et n’ a pu verser que 3 500$ annuellement dans des RPA [régimes de pension agréés] et des REER combinés.  3, record 9, French, - double%20d%C3%A9duction

Record number: 9, Textual support number: 1 OBS

double déduction : terme et définition publiés au Journal officiel par la Commission générale de terminologie et de néologie du gouvernement de la France.  4, record 9, French, - double%20d%C3%A9duction

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

Anti-avoidance rules will be introduced for Registered Retirement Savings Plans (RRSPs) and Registered Retirement Income Funds (RRIFs) based largely on the Tax-Free Savings Account anti-avoidance rules.  2, record 10, English, - anti%2Davoidance%20rule

Record number: 10, Textual support number: 1 OBS

anti-avoidance rule: term used in the context of the Strategic and Operating Review of the federal government of Canada.  3, record 10, English, - anti%2Davoidance%20rule

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Disposition particulière d’une loi fiscale qui a pour objet d’empêcher un contribuable de contourner une ou plusieurs dispositions définies dans la loi, en procédant à des opérations dont le motif principal est l’obtention d’un avantage fiscal.  4, record 10, French, - disposition%20anti%2D%C3%A9vitement

Record number: 10, Textual support number: 1 CONT

Des règles antiévitement seront instaurées à l'égard des régimes enregistrés d’épargneretraite(REER) et des fonds enregistrés de revenu de retraite(FERR), lesquelles s’inspirent essentiellement des règles antiévitement à l'égard des comptes d’épargne libre d’impôt.  3, record 10, French, - disposition%20anti%2D%C3%A9vitement

Record number: 10, Textual support number: 1 OBS

règlement anti-évitement : terme en usage dans le contexte de l’Examen stratégique et fonctionnel du gouvernement fédéral du Canada.  5, record 10, French, - disposition%20anti%2D%C3%A9vitement

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

A retirement savings plan vehicle to which Canadian taxpayers may make tax-deductible voluntary contributions up to specified annual limits.  2, record 11, English, - registered%20retirement%20savings%20plan

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Régime d’épargne-retraite auquel les contribuables canadiens peuvent verser des cotisations facultatives déductibles du revenu imposable, jusqu’à concurrence d’un plafond annuel prescrit.  2, record 11, French, - r%C3%A9gime%20enregistr%C3%A9%20d%26rsquo%3B%C3%A9pargne%2Dretraite

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

Private pension plans ... include all occupational pension plans sponsored by employers in both the public and private sectors of the economy.  4, record 12, English, - private%20pension%20plan

Record number: 12, Textual support number: 2 CONT

Private pension plans provide workers with retirement income to supplement their revenue from public pension plans. They come in a variety of forms, including personal registered retirement savings plans (RRSPs) and employer-sponsored plans: Supplemental pension plan (SPP), Excess benefit plan, Group registered retirement savings plan (group RRSP), Deferred profit sharing plan (DPSP), Employees profit sharing plan (EPSP) [and] Retirement compensation arrangement.  5, record 12, English, - private%20pension%20plan

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

Les régimes privés de retraite procurent au travailleur un revenu qui complète celui des régimes publics à la retraite. Il en existe différents types, dont le régime enregistré d’épargne-retraite(REER) parrainé par le travailleur et les régimes parrainés par l'employeur : Régime complémentaire de retraite(RCR), Régime surcomplémentaire de retraite, Régime enregistré d’épargne-retraite(REER) collectif, Régime de participation différée aux bénéfices(RPDB), Régime de participation des employés aux bénéfices(RPEB) [et] Convention de retraite.  7, record 12, French, - r%C3%A9gime%20de%20retraite%20priv%C3%A9

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

An annuity allowable as investment for a qualified plan or trust.  4, record 13, English, - qualified%20pension

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Le conjoint survivant peut transférer à son propre nom et en franchise d’impôt toutes les sommes provenant du REÉR du défunt dans un REÉR, un FERR ou à un émetteur pour souscrire une rente admissible.  3, record 13, French, - pension%20admissible

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

In terms of your investing strategy, you want to avoid getting rattled by the current turmoil and, instead, keep your focus on long-term growth, which you'll need to build a nest egg that can support you for 30 or more years of retirement.  1, record 14, English, - build%20a%20nest%20egg

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

Outre les régimes de pension agréés, vous pouvez utiliser les régimes enregistrés d’épargne retraite(REER) pour vous constituer un bas de laine.  1, record 14, French, - constituer%20un%20bas%20de%20laine

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Budget 2007 updated the concept of "prescribed stock exchange," used for a variety of purposes under the Income Tax Act, in order to make the prescription process more transparent and flexible to meet evolving market needs. In place of the two former lists of prescribed stock exchanges (domestic and foreign), there are now three categories of stock exchange: designated stock exchange, recognized stock exchange and stock exchange. ... Under the new system, securities listed on a designated stock exchange are eligible to be held in an RRSP [registered retirement savings plan] and a DPSP [deferred profit-sharing plan]. Designated stock exchanges include all prescribed exchanges as of December 13, 2007, and additional exchanges designated by the Minister of Finance by way of public notice since this date.  1, record 15, English, - designated%20stock%20exchange

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

Dans le budget de 2007, le gouvernement a actualisé le concept de «bourse de valeurs visée par règlement», qui était appliqué à diverses fins en vertu de la Loi de limpôt sur le revenu, pour faire en sorte que le processus de prescription soit plus transparent et réponde aux besoins changeants des marchés. Trois catégories de bourses ont remplacé les deux anciennes listes de bourses de valeurs visées par règlement(canadiennes et étrangères) : il s’agit des bourses de valeurs désignées, des bourses de valeurs reconnues et des bourses de valeurs. [...] Selon le nouveau système, les actions inscrites à la cote d’une bourse de valeurs désignée peuvent être détenues dans un REER [régime enregistré d’épargne-retraite] ou un RPDB [régime de participation différée aux bénéfices]. Les bourses de valeurs désignées comprennent toutes les bourses de valeurs visées par règlement au 13 décembre 2007, de même que les autres bourses de valeurs que le ministre des Finances aura désignées par voie d’un avis public après cette date.  1, record 15, French, - bourse%20de%20valeurs%20d%C3%A9sign%C3%A9e

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

The interest bonus is paid monthly providing no withdrawals are made during the previous calendar month and the account is open on the first working day of the month.  2, record 16, English, - interest%20bonus

Record number: 16, Textual support number: 2 CONT

The interest bonus is only paid on the term deposits.  3, record 16, English, - interest%20bonus

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

[...] les produits annoncés étaient l'Obligation à taux progressif et le Prêt REER, avec accent mis sur le boni d’intérêt de 1 %.  2, record 16, French, - boni%20d%26rsquo%3Bint%C3%A9r%C3%AAt

Record number: 16, Textual support number: 2 CONT

[...] Même si les dépôts du producteur bénéficient d’un boni d’intérêt de 3 %, un tel intérêt n’est pas composé.  3, record 16, French, - boni%20d%26rsquo%3Bint%C3%A9r%C3%AAt

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

Canada Revenue Agency's form T3012A E.  3, record 17, English, - Tax%20Deduction%20Waiver%20on%20the%20Refund%20of%20Your%20Undeducted%20RRSP%20Contributions

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

Formulaire T3012A F de l’Agence du revenu du Canada.  3, record 17, French, - Renonciation%20%C3%A0%20l%27imp%C3%B4t%20retenu%20sur%20le%20remboursement%20de%20vos%20cotisations%20inutilis%C3%A9es%20vers%C3%A9es%20%C3%A0%20un%20REER

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 OBS

Tax guide T4040(E) published by Canada Revenue Agency.  2, record 18, English, - RRSPs%20and%20Other%20Registered%20Plans%20for%20Retirement

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

Guide d’impôt T4040(F) publié par l’Agence du revenu du Canada.  2, record 18, French, - REER%20et%20autres%20r%C3%A9gimes%20enregistr%C3%A9s%20pour%20la%20retraite

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

A plan which allows a person to withdraw money from his RRSPs to pay for his education or that of his or her spouse or common-law partner.  3, record 19, English, - Lifelong%20Learning%20Plan

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

Régime qui permet à une personne de retirer des fonds de ses REER pour financer le coût de ses études ou celles de son conjoint.  3, record 19, French, - R%C3%A9gime%20d%26rsquo%3Bencouragement%20%C3%A0%20l%26rsquo%3B%C3%A9ducation%20permanente

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 OBS

Canada Revenue Agency's information sheet RC4177E.  2, record 20, English, - Death%20of%20an%20RRSP%20Annuitant

Record number: 20, Textual support number: 2 OBS

RRSP: registered retirement savings plan.  2, record 20, English, - Death%20of%20an%20RRSP%20Annuitant

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

Feuille de renseignements RC4177F de l’Agence du revenu du Canada.  2, record 20, French, - D%C3%A9c%C3%A8s%20du%20rentier%20d%26rsquo%3Bun%20REER

Record number: 20, Textual support number: 2 OBS

REER : régime enregistré d’épargne-retraite.  2, record 20, French, - D%C3%A9c%C3%A8s%20du%20rentier%20d%26rsquo%3Bun%20REER

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 OBS

Canada Revenue Agency's form T1043.  2, record 21, English, - Deduction%20for%20Excess%20Registered%20Pension%20Plan%20Transfers%20You%20Withdrew%20From%20an%20RRSP%20or%20RRIF

Record number: 21, Textual support number: 2 OBS

RRSP: registered retirement savings plan.  2, record 21, English, - Deduction%20for%20Excess%20Registered%20Pension%20Plan%20Transfers%20You%20Withdrew%20From%20an%20RRSP%20or%20RRIF

Record number: 21, Textual support number: 3 OBS

RRIF: registered retirement income fund.  2, record 21, English, - Deduction%20for%20Excess%20Registered%20Pension%20Plan%20Transfers%20You%20Withdrew%20From%20an%20RRSP%20or%20RRIF

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

Formulaire T1043 de l’Agence du revenu du Canada.  2, record 21, French, - D%C3%A9duction%20pour%20un%20montant%20re%C3%A7u%20de%20votre%20REER%20ou%20FEER%20qui%20%C3%A9tait%20un%20montant%20exc%C3%A9dentaire%20transf%C3%A9r%C3%A9%20d%26rsquo%3Bun%20r%C3%A9gime%20de%20pension%20agr%C3%A9%C3%A9

Record number: 21, Textual support number: 2 OBS

REER : régime enregistré d’épargne-retraite.  2, record 21, French, - D%C3%A9duction%20pour%20un%20montant%20re%C3%A7u%20de%20votre%20REER%20ou%20FEER%20qui%20%C3%A9tait%20un%20montant%20exc%C3%A9dentaire%20transf%C3%A9r%C3%A9%20d%26rsquo%3Bun%20r%C3%A9gime%20de%20pension%20agr%C3%A9%C3%A9

Record number: 21, Textual support number: 3 OBS

FEER : fonds enregistré de revenu de retraite.  2, record 21, French, - D%C3%A9duction%20pour%20un%20montant%20re%C3%A7u%20de%20votre%20REER%20ou%20FEER%20qui%20%C3%A9tait%20un%20montant%20exc%C3%A9dentaire%20transf%C3%A9r%C3%A9%20d%26rsquo%3Bun%20r%C3%A9gime%20de%20pension%20agr%C3%A9%C3%A9

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 OBS

Canada Revenue Agency's form T746.  1, record 22, English, - Calculating%20Your%20Deduction%20for%20Refund%20of%20Unused%20RRSP%20Contributions

Record number: 22, Textual support number: 2 OBS

RRSP: registered retirement savings plan.  1, record 22, English, - Calculating%20Your%20Deduction%20for%20Refund%20of%20Unused%20RRSP%20Contributions

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 OBS

Formulaire T746 de l’Agence du revenu du Canada.  1, record 22, French, - Calcul%20de%20votre%20d%C3%A9duction%20pour%20remboursement%20de%20cotisations%20inutilis%C3%A9es%20vers%C3%A9es%20%C3%A0%20un%20REER

Record number: 22, Textual support number: 2 OBS

REER : régime enregistré d’épargne-retraite.  1, record 22, French, - Calcul%20de%20votre%20d%C3%A9duction%20pour%20remboursement%20de%20cotisations%20inutilis%C3%A9es%20vers%C3%A9es%20%C3%A0%20un%20REER

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 CONT

The HBP [home buyers plan] participation period starts on January 1 of the year someone [receives] an eligible withdrawal from his RRSP [registered retirement savings plan] and ends in the year his HBP balance is zero.  1, record 23, English, - participation%20period

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 DEF

Période qui commence le 1er janvier de l'année où quelqu'un fait un retrait admissible de ses REER [régime enregistré d’épargne-retraite] et se termine dans l'année où son solde du RAP [régime d’accession à la propriété] est égal à zéro.  1, record 23, French, - p%C3%A9riode%20de%20participation

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 OBS

Canada Revenue Agency information sheet RC4177.  1, record 24, English, - Death%20of%20an%20RRSP%20Annuitant

Record number: 24, Textual support number: 2 OBS

RRSP: registered retirement savings plan.  1, record 24, English, - Death%20of%20an%20RRSP%20Annuitant

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 OBS

Feuille de renseignements RC4177 de l’Agence du revenu du Canada.  1, record 24, French, - D%C3%A9c%C3%A8s%20du%20rentier%20d%26rsquo%3Bun%20REER

Record number: 24, Textual support number: 2 OBS

REER : régime enregistré d’épargne retraite.  1, record 24, French, - D%C3%A9c%C3%A8s%20du%20rentier%20d%26rsquo%3Bun%20REER

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 OBS

T.I.P.S. is a computerized, voice-response service of Revenue Canada. By using this service, clients can get information on selected tax topics and on the status of their income tax refund, their RRSP [registered retirement savings plan] deduction limit, or whether they are eligible for the GST [goods and services tax] credit.  3, record 25, English, - Tax%20Information%20Phone%20Service

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 OBS

Le S. E. R. T. est un service informatisé à réponse vocale. Les clients qui utilisent ce service peuvent obtenir des renseignements sur certains sujets liés à l'impôt. Ils peuvent aussi se renseigner sur l'état de leur remboursement d’impôt et la cotisation maximale qu'ils peuvent verser à un REER [régime enregistré d’épargne-retraite], ou encore savoir s’ils ont droit au crédit pour la TPS [taxe sur les produits et services].  3, record 25, French, - Syst%C3%A8me%20%C3%A9lectronique%20de%20renseignements%20par%20t%C3%A9l%C3%A9phone

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 CONT

RRSP loans are generally offered at interest close to the prime lending rate, which currently sits at 4.25 per cent. ... It's a relatively low-cost way to pay for your RRSPs if you find yourself strapped for cash at the deadline. There's also a trick you can employ to lower your debt costs via an RRSP loan. ... the big "catch-up" RRSP loans that some financial institutions offer are rarely a good idea. These loans, designed to allow investors who haven't contributed much to RRSPs in past years to make up for lost time by making a big lump-sum contribution, can saddle you with a debt for years.  3, record 26, English, - RRSP%20loan

Record number: 26, Textual support number: 2 CONT

An RRSP loan can help you realize tax savings, increase the eventual size of your RRSP, and help you stick to your savings plan.  4, record 26, English, - RRSP%20loan

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 CONT

[...] ING Direct offre moins de services que les autres banques : comptes d’épargne, certificats de placement garantis(CPG), marges de crédit, régimes enregistrés d’épargne-retraite(REER), prêts hypothécaires et prêts REER seulement. Et tout s’effectue sur Internet ou par téléphone.  3, record 26, French, - pr%C3%AAt%20REER

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

... a Guaranteed Deposit: This investment tool bears interest at a preset rate for a given term (from 3, 6 or 9 months, or from 1 to 20 years under the Guaranteed Deposits offered by Desjardins Financial Security). The daily interest account is another type of deposit with a guaranteed term. It generally offers a higher interest rate than [a] chequing account.  2, record 27, English, - investment%20tool

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 CONT

Le RER constitue l’outil d’investissement le plus productif au Canada. De nombreux Canadiens peuvent transformer leur avenir financier s’ils économisent quelques dollars chaque jour et les investissent dans un RER. Dans la plupart des cas, le RER est la meilleure façon d’économiser en vue de la retraite. Le RER fait fructifier vos économies dans un environnement qui vous fait bénéficier d’un report d’impôt.  3, record 27, French, - outil%20d%26rsquo%3Binvestissement

Record number: 27, Textual support number: 2 CONT

Un compte de retraite immobilisé, également désigné par REER immobilisé dans certaines provinces, est un outil de placement conçu pour recevoir les sommes qui proviennent d’un régime de retraite.  4, record 27, French, - outil%20d%26rsquo%3Binvestissement

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 OBS

Source: Income Tax Act, section 146(1).  3, record 28, English, - registered%20retirement%20savings%20plan%20deduction%20limit

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 OBS

Source : Loi de l’impôt sur le revenu, article 146(1).  3, record 28, French, - maximum%20d%C3%A9ductible%20au%20titre%20des%20r%C3%A9gimes%20enregistr%C3%A9s%20d%26rsquo%3B%C3%A9pargne%2Dretraite

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 OBS

Group: a bevy of roe deer (6 head); a brace of bucks; a game of red deer; a great bevy of roe deer (12 deer); a great herd of deer (80 head), a herd of deer, a leash of deer (3); a little herd of deer (20 head), a middle bevy of roe deer (10 head); a middle herd of deer (40 head); a quarry , parcel (hinds), rangale or common herd of deer. Male: buck, stag, hart. Female: doe, hind. Young: fawn, calf, kid, pricket/brocket (male).  2, record 29, English, - deer

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 OBS

Groupe [cerf] troupeau, harde, troupe, harpail, harpaille. Mâle : cerf. Femelle : biche. Petit : faon, hère(6 mois), brocard(1 an), daguet(1-2 ans). Un cerf peut bramer(rut), mugir, raire(rut), râler(faon), raller(rare, faon) ou réer(vieilli, rut). Groupe [chevreuil] troupe. Mâle : chevreuil. Femelle : chevrette. Petit : chevrotin, brocard(1 an), faon, daguet(1-2 ans). Cri : bramer, raire, réer.  3, record 29, French, - cerf

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 OBS

Generally, this is an RRSP that has not yet started to pay ... [someone] a retirement income.  1, record 30, English, - unmatured%20registered%20retirement%20savings%20plan

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 OBS

Habituellement un REER duquel [personne] n’ a pas commencé à recevoir un revenu de retraite.  1, record 30, French, - r%C3%A9gime%20enregistr%C3%A9%20d%26rsquo%3B%C3%A9pargne%2Dretraite%20non%20%C3%A9chu

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 DEF

An amount that is paid or considered to have been paid from a deceased annuitant's RRSP [registered retirement savings plan] to a qualified beneficiary.  1, record 31, English, - refund%20of%20premiums

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 DEF

Montant payé ou considéré comme ayant été payé à même le REER [régime enregistré d’épargne-retraite] d’un rentier décédé à un bénéficiaire admissible.  1, record 31, French, - remboursement%20de%20primes

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 DEF

The amount of RRSP contributions that is more than ... [the] RRSP deduction limit for the year plus $2,000.  1, record 32, English, - registered%20retirement%20savings%20plan%20overcontribution

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 CONT

Montant qui dépasse [...] [le] maximum déductible au titre des REER pour l'année, plus 2 000 $.  1, record 32, French, - cotisation%20exc%C3%A9dentaire%20%C3%A0%20un%20r%C3%A9gime%20enregistr%C3%A9%20d%26rsquo%3B%C3%A9pargne%2Dretraite

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

A matured RRSP is one that generally is paying you retirement income.  3, record 33, English, - matured%20RRSP

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 DEF

Il s’agit d’un REER duquel vous avez commencé à recevoir un revenu de retraite.  3, record 33, French, - REER%20%C3%A9chu

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

The foreign content corresponds to the portion of savings invested in countries other than Canada.  2, record 34, English, - foreign%20content

Record number: 34, Textual support number: 1 OBS

The foreign investment portion of a registered retirement savings plan (RRSP), may not exceed 30%.  2, record 34, English, - foreign%20content

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 CONT

Le contenu étranger correspond à la portion de l’épargne investie dans des pays autres que le Canada.  2, record 34, French, - contenu%20%C3%A9tranger

Record number: 34, Textual support number: 1 OBS

À l'intérieur d’un régime enregistré d’épargne-retraite(REER), la portion des placements étrangers ne peut être supérieure à 30%.  2, record 34, French, - contenu%20%C3%A9tranger

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 DEF

A collection of individual RRSP contracts which an employer sponsors for its employees using payroll deduction facilities.  3, record 35, English, - group%20registered%20retirement%20savings%20plan

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 DEF

Regroupement de contrats de REÉR individuels souscrits par l'employeur pour ses employés, ces derniers versant leurs cotisations sous forme de retenues salariales.  3, record 35, French, - r%C3%A9gime%20enregistr%C3%A9%20d%26rsquo%3B%C3%A9pargne%2Dretraite%20collectif

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 OBS

A survey of Statistics Canada, number 5013.  1, record 36, English, - Pension%20Adjustment%2FRegistered%20Retirement%20Savings%20Plans%20File

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 OBS

Une enquête de Statistique Canada, numéro 5013.  1, record 36, French, - Fichier%20Facteur%20d%26rsquo%3B%C3%A9quivalence%20et%20R%C3%A9gimes%20enregistr%C3%A9s%20d%26rsquo%3B%C3%A9pargne%2Dretraite

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 DEF

A plan offered to the public by financial institutions that aims to create a capital through periodic payments.  2, record 37, English, - savings%20plan

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 DEF

Formule d’épargne proposée au public par des institutions financières et visant à la constitution d’un capital au moyen de versements périodiques.  3, record 37, French, - r%C3%A9gime%20d%26rsquo%3B%C3%A9pargne

Record number: 37, Textual support number: 1 CONT

régime d’épargne : Au Canada, différents régimes d’épargne sont offerts par les institutions financières : Régime enregistré d’épargne-études(REEE), Régime enregistré d’épargne-retraite(REER), Régime d’épargne-actions(REA), etc.  4, record 37, French, - r%C3%A9gime%20d%26rsquo%3B%C3%A9pargne

Record number: 37, Textual support number: 2 CONT

plan d’épargne : En Europe, différents plans sont proposés par les institutions financières : Plan d’épargne en fonds (PEF), Plan d’épargne en entreprise (PEE), Plan d’épargne en actions (PEA), Plan d’épargne populaire (PEP), etc.  4, record 37, French, - r%C3%A9gime%20d%26rsquo%3B%C3%A9pargne

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 OBS

1998 Budget.  1, record 38, English, - Tax%2DFree%20Registered%20Retirement%20Savings%20Plan%20Withdrawals%20for%20Lifelong%20Learning

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 OBS

Budget 1998.  1, record 38, French, - Retraits%20non%20imposables%20d%26rsquo%3Bun%20r%C3%A9gime%20enregistr%C3%A9%20d%26rsquo%3B%C3%A9pargne%2Dretraite%20pour%20l%26rsquo%3B%C3%A9ducation%20permanente

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  French

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  French

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 OBS

Not to be confused with "registered retirement saving plan (RRSP)".  2, record 41, English, - registered%20retirement%20savings%20fund

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 CONT

Si vous voulez vous procurer une rente viagère ou un fonds enregistré d’épargne-retraite(un FEER) avant l'âge de 65 ans [...] vous devrez peut-être recourir prématurément aux fonds placés dans votre REER.  1, record 41, French, - fonds%20enregistr%C3%A9%20d%26rsquo%3B%C3%A9pargne%2Dretraite

Record number: 41, Textual support number: 1 OBS

Ne pas confondre avec «régime enregistré d’épargne-retraite(REER) ».  3, record 41, French, - fonds%20enregistr%C3%A9%20d%26rsquo%3B%C3%A9pargne%2Dretraite

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 CONT

The following advertisement illustrates one use of seasonal advertising.  1, record 42, English, - seasonal%20advertising

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 CONT

Cette augmentation reflète la publicité saisonnière et les autres dépenses reliées à notre campagne REER.  1, record 42, French, - publicit%C3%A9%20saisonni%C3%A8re

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 DEF

Identifies the link to another wage type code as this field is connected to a list of infotype 9916 valid fot the same effective period and would be used for various reasons.  1, record 43, English, - link%20to%20other%20wage%20types

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 OBS

Cette zone indique le lien avec un autre code de rubrique étant donné qu'elle est reliée à une liste d’infotypes 9916 valides pour la même période de validité et serait utilisée pour des motifs divers. Par exemple : indemnité de cessation d’emploi transférée dans un REER et renonciations en matière d’impôts connexes(fédéral ou Québec)(écran transaction PA30).  1, record 43, French, - relier%20%C3%A0%20une%20autre%20rubrique

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 DEF

Transférer une bonne part de l’actif d’un défunt à son conjoint (ou à une personne à sa charge) en franchise d’impôt pour éviter qu’une succession soit imposée trop lourdement.  2, record 44, French, - rouler%20%C3%A0

Record number: 44, Textual support number: 1 OBS

On dit alors que le REER [régime enregistré d’épargne-retraite] ou le FERR [fonds enregistré de revenu de retraite] a été «roulé »à un conjoint. Par exemple, le REER ou le FERR de 300 000 $ d’une personne pourra à sa mort être «roulé »vers son conjoint.  1, record 44, French, - rouler%20%C3%A0

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 OBS

Form T1037 of Revenue Canada.  1, record 45, English, - Designating%20Your%20RRSP%20Contributions%20as%20Your%201995%20Repayment%20Under%20the%20Home%20Buyers%27%20Plan

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 OBS

Formulaire T1037 de Revenu Canada  1, record 45, French, - D%C3%A9signation%20de%20vos%20cotisations%20vers%C3%A9es%20%C3%A0%20un%20REER%20comme%20remboursement%20pour%201996%20dans%20le%20cadre%20du%20R%C3%A9gime%20d%26rsquo%3Baccession%20%C3%A0%20la%20propri%C3%A9t%C3%A9

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 OBS

Formulaire T1037 de Revenu Canada.  1, record 46, French, - R%C3%A9gime%20d%26rsquo%3Baccession%20%C3%A0%20la%20propri%C3%A9t%C3%A9%2DRemboursement%20du%20REER

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 DEF

A fund which tries to mimic the performance and/or the strategy of a successful, existing fund.  2, record 47, English, - clone%20fund

Record number: 47, Textual support number: 1 CONT

The money you invest in a clone fund actually goes on deposit in a Canadian financial institution. Then a small portion of it is used to purchase a forward contract, also known as a derivative, which holds foreign assets equal to those in the original fund. So, it gives you a return equal to the foreign fund, but because most of the money sits in a Canadian bank, Revenue Canada has determined that the clone fund actually qualifies as Canadian content for your RRSP.  3, record 47, English, - clone%20fund

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 DEF

Fonds se servant d’instruments dérivés pour refléter la performance de certains fonds communs de placement internationaux, mais classés comme teneur canadienne aux fins du REER.  1, record 47, French, - fonds%20clone

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 OBS

Term extracted from the Taxation Operations Manual 40(10)0-A1, form T2203, of Revenue Canada, 2-1999.  1, record 48, English, - registered%20retirement%20savings%20plan%20contribution%20receipt

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 OBS

Terme extrait du Manuel des Opérations de l’impôt (MOI-40(10)0-A), formulaire T2203, 2-1999.  1, record 48, French, - re%C3%A7u%20de%20cotisation%20%C3%A0%20un%20r%C3%A9gime%20enregistr%C3%A9%20d%26rsquo%3B%C3%A9pargne%2Dretraite

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 OBS

Form T1-OVP, Revenue Canada Taxation.  3, record 49, English, - 1997%20Individual%20Income%20Tax%20Return%20for%20RRSP%20Excess%20Contributions

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 OBS

Formule T1-OVP, Revenu Canada Impôt.  3, record 49, French, - D%C3%A9claration%20de%20revenus%20des%20particuliers%20pour%201997%2DCotisations%20exc%C3%A9dentaires%20vers%C3%A9es%20%C3%A0%20un%20REER

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 OBS

Publication number +T2220 E of Revenue Canada.  1, record 50, English, - Transfer%20from%20an%20RRSP%20or%20a%20RRIF%20to%20Another%20RRSP%20or%20RRIF%20on%20Marriage%20Breakdown

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 OBS

Publication numéro +T2220 F de Revenu Canada.  1, record 50, French, - Transfert%20provenant%20d%26rsquo%3Bun%20REER%20ou%20d%26rsquo%3Bun%20FERR%20dans%20un%20autre%20REER%20ou%20FEER%20apr%C3%A8s%20rupture%20du%20mariage

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 OBS

Publication number T2205 E of Revenue Canada.  1, record 51, English, - Calculating%20Amounts%20from%20a%20Spousal%20RRSP%20or%20RRIF%20to%20include%20in%20income%20for%2019%5F%5F

Record 51,  Textual support,  French

Record number: 51, Textual support number: 1 OBS

Publication numéro T2205 F de Revenu Canada.  1, record 51, French, - Calcul%20des%20montants%20provenant%20d%26rsquo%3Bun%20REER%20ou%20d%26rsquo%3Bun%20FERR%20au%20profit%20du%20conjoint%20%C3%A0%20inclure%20dans%20le%20revenu%20de%2019%5F%5F

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 OBS

Publication number T1028 E of Revenue Canada.  1, record 52, English, - Your%20RRSP%20Deduction%20Limit%20for%20%5F%5F%5F%5F%5F

Record 52,  Textual support,  French

Record number: 52, Textual support number: 1 OBS

Publication numéro T1028 F de Revenu Canada.  1, record 52, French, - %C3%89tat%20du%20maximum%20d%C3%A9ductible%20au%20titre%20des%20REER%20pour%20%5F%5F%5F%5F%5F%5F

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 OBS

Publication number +T1048 of Revenue Canada.  1, record 53, English, - Home%20Buyers%27%20Plan%20%2D%201993%20Income%20Inclusion%20for%20Certain%20RRSP%20Contributions

Record 53,  Textual support,  French

Record number: 53, Textual support number: 1 OBS

Publication numéro +T1048 de Revenu Canada.  1, record 53, French, - R%C3%A9gime%20d%26rsquo%3Baccession%20%C3%A0%20la%20propri%C3%A9t%C3%A9%2DMontant%20%C3%A0%20inclure%20dans%20le%20revenu%20de%201993%20en%20raison%20de%20certaines%20cotisations%20vers%C3%A9es%20%C3%A0%20un%20REER

Record 53,  Textual support,  Spanish

Record 54,  Textual support,  English

Record number: 54, Textual support number: 1 OBS

Publication number +T2019 of Revenue Canada.  1, record 54, English, - R%2ER%2ES%2EP%2E%20Refund%20of%20Premiums%20Designation%20%2D%20Spouse

Record 54,  Textual support,  French

Record number: 54, Textual support number: 1 OBS

Publication numéro +T2019 de Revenu Canada.  1, record 54, French, - D%C3%A9signation%20d%26rsquo%3Bun%20remboursement%20de%20primes%20d%26rsquo%3Bun%20r%C3%A9gime%20enregistr%C3%A9%20d%26rsquo%3B%C3%A9pargne%2Dretraite%28REER%29%2Dconjoint

Record 54,  Textual support,  Spanish

Record 55,  Textual support,  English

Record number: 55, Textual support number: 1 OBS

Publication number T1043 of Revenue Canada.  1, record 55, English, - Calculation%20your%20Deduction%20to%20Offset%20RRSP%20or%20RRIF%20Income%20if%20an%20Excess%20amount%20from%20an%20RPP%20has%20been%20transferred%20to%20an%20RRSP%20or%20a%20RRIF

Record 55,  Textual support,  French

Record number: 55, Textual support number: 1 OBS

Publication numéro T1043 de Revenu Canada.  1, record 55, French, - Calcul%20de%20votre%20d%C3%A9duction%20compensatoire%20pour%20un%20revenu%20provenant%20d%26rsquo%3Bun%20REER%20ou%20d%26rsquo%3Bun%20PEER%20si%20un%20montant%20exc%C3%A9dentaire%20d%26rsquo%3Bun%20RPA%20a%20%C3%A9t%C3%A9%20transf%C3%A9r%C3%A9%20%C3%A0%20un%20REER%20ou%20%C3%A0%20un%20FERR

Record 55,  Textual support,  Spanish

Record 56,  Textual support,  English

Record number: 56, Textual support number: 1 OBS

Publication number T746 of Revenue Canada.  1, record 56, English, - Calculating%20Your%20Deduction%20for%20Refund%20of%20Undeducted%20RRSP%20Contributions

Record 56,  Textual support,  French

Record number: 56, Textual support number: 1 OBS

Publication numéro T746 de Revenu Canada.  1, record 56, French, - Calcul%20de%20votre%20d%C3%A9duction%20pour%20remboursement%20de%20cotisations%20non%20d%C3%A9duites%20vers%C3%A9es%20%C3%A0%20un%20REER

Record 56,  Textual support,  Spanish

Record 57,  Textual support,  English

Record number: 57, Textual support number: 1 OBS

Publication number T1006 E of Revenue Canada.  1, record 57, English, - Designating%20an%20RRSP%20Withdrawal%20as%20a%20Qualifying%20Withdrawal

Record 57,  Textual support,  French

Record number: 57, Textual support number: 1 OBS

Publication numéro T1006 F de Revenu Canada.  1, record 57, French, - D%C3%A9signation%20d%26rsquo%3Bun%20retrait%20d%26rsquo%3Bun%20REER%20comme%20un%20retrait%20admissible

Record 57,  Textual support,  Spanish

Record 58,  Textual support,  English

Record number: 58, Textual support number: 1 OBS

Publication number +T1-OVP SCHEDULE of Revenue Canada.  1, record 58, English, - Calculating%20the%20Amount%20of%20RRSP%20Excess%20Contributions%20Made%20Before%201991%20That%20Are%20Subject%20to%20Tax

Record 58,  Textual support,  French

Record number: 58, Textual support number: 1 OBS

Publication numéro +T1-OVP SCHEDULE de Revenu Canada.  1, record 58, French, - Calcul%20du%20montant%20des%20cotisations%20exc%C3%A9dentaires%20%C3%A0%20un%20REER%20vers%C3%A9es%20avant%201991%20qui%20sont%20soumises%20%C3%A0%20l%27imp%C3%B4t

Record 58,  Textual support,  Spanish

Record 59,  Textual support,  English

Record number: 59, Textual support number: 1 DEF

A registered retirement savings plan under which the tax-payer is the contributor and the taxpayer's spouse is the annuitant. This phrase is commonly used in the pension trade but has no legal basis other than in allowing for the deductibility of such contributions by the taxpayer.  3, record 59, English, - spousal%20RRSP

Record 59,  Textual support,  French

Record number: 59, Textual support number: 1 DEF

Régime enregistré d’épargne-retraite dans le cadre duquel le contribuable est le cotisant et le conjoint du contribuable, le rentier. Cette expression est souvent utilisée dans le domaine des pensions, mais son seul fondement juridique est de permettre la déduction de telles cotisations par le contribuable.  5, record 59, French, - REER%20de%20conjoint

Record 59,  Textual support,  Spanish

Record 60,  Textual support,  English

Record number: 60, Textual support number: 1 CONT

Income inclusion due to HBP participant making contributions to a RRSP in the relevant period (1993 only).  2, record 60, English, - relevant%20period

Record number: 60, Textual support number: 1 OBS

Term extracted from the Taxation Operations Manual 40(10)0-A1, form T2203, of Revenue Canada, 2-1999.  3, record 60, English, - relevant%20period

Record 60,  Textual support,  French

Record number: 60, Textual support number: 1 CONT

Inclusion du revenu en raison du versement de cotisations à un REER par un participant à un RAP dans la période visée(1993 seulement).  1, record 60, French, - p%C3%A9riode%20vis%C3%A9e

Record number: 60, Textual support number: 1 OBS

période visée : terme extrait du Manuel des Opérations de l’impôt (MOI-40(10)0-A), formulaire T2203, 2-1999.  3, record 60, French, - p%C3%A9riode%20vis%C3%A9e

Record number: 60, Textual support number: 2 OBS

période applicable : source Loi de l’impôt sur le revenu, art. 74.4(2).  4, record 60, French, - p%C3%A9riode%20vis%C3%A9e

Record 60,  Textual support,  Spanish

Record 61,  Textual support,  English

Record 61,  Textual support,  French

Record number: 61, Textual support number: 1 OBS

Feuillet qui fait état des cotisations versées à un régime enregistré d’épargne-retraite au cours d’une période donnée.  1, record 61, French, - feuillet%20de%20cotisations%20%C3%A0%20un%20REER

Record 61,  Textual support,  Spanish

Record 62,  Textual support,  English

Record number: 62, Textual support number: 1 CONT

Basic RRSP Tips ... Maximize your rate of return: An extra one or two percentage points does make a difference. For example, investing $5,000 per year in your RRSP for 30 years at 8% will give you total retirement capital of $566,416. If you earn 2% more, your total retirement capital will be $822,470. The difference is $256,054.  1, record 62, English, - retirement%20capital