References to the Act are noted in this manner - s.5 (meaning refer to section 5).

Size: px
Start display at page:

Download "References to the Act are noted in this manner - s.5 (meaning refer to section 5)."

Transcription

1 CT Insurance Premium Tax Return Ministry of Revenue July 2011 Guide The Corporations Tax Act This guide is provided for convenience only and is not a replacement for the legislation. For legislative accuracy please refer to the Corporations Tax Act (the Act). Failure to comply with the Act may result in: cancellation of the corporation s articles of incorporation, dissolution of the corporation, and forfeiture of the corporation s property to the Crown. References to the Act are noted in this manner - s.5 (meaning refer to section 5). References to the Ontario Ministry of Revenue Information or Interpretation Bulletins are noted - Inf.B.4003R1 or Int.B Corporate Tax Harmonization and Simplification For taxation years ending after December 31, 2008, corporations are required to file a harmonized T2 Corporation Income Tax Return with the Canada Revenue Agency (CRA). The harmonized tax return includes the following Ontario corporation taxes: corporate income tax (including tax credits), corporate minimum tax, capital tax, and special additional tax on life insurance corporations. However, the harmonized tax return does not include the Ontario Insurance Premium Tax (Premium Tax). For taxation years ending in 2009 and 2010, corporations subject to Premium Tax previously filed the Insurance Premium Tax Return with the Ontario Ministry of Revenue (the Ministry). For taxation years ending in 2011 and beyond, corporations will now file the new CT - Insurance Premium Tax Return (the tax return) with the Ministry. Submitting the CT - Insurance Premium Tax Return The tax return is to be filed by insurance corporations carrying on business through a permanent establishment in Ontario as well as by other entities liable to calculate, collect and remit Premium Tax under the Act. This includes incorporated and unincorporated entities such as: Administrators of funded and unfunded benefit plans, also referred to as Uninsured Benefit Arrangements. Ministry of Revenue Page 1 of 10

2 Insurance brokers placing insurance contracts with unlicensed insurers. Rules for Calculating Penalty The following penalties may be imposed for filing incomplete or late tax returns: CT Insurance Premium Tax Return Guide Reciprocal or inter-insurance exchanges within the meaning of the Insurance Act. A completed tax return and supporting documents must be submitted on or before the last day of the sixth month after the end of the taxation year. If the return is filed late, a penalty may be imposed. Starting with taxation years ending in 2009, taxpayers may use ONT-TAXS online to file, pay and view the tax return. ONT-TAXS online is the Ministry s secure, convenient and free online tax service for businesses and their representatives. It saves time, reduces paper and is available 24 hours a day, seven days a week. Getting started is fast and easy! Visit ontario.ca/revenue or call us at ONT-TAXS ( ). Supporting documents may be attached to the online tax return submission. Alternatively, a paper tax return and supporting documents may be sent to: Ministry of Revenue 33 King Street West PO Box 620 Oshawa ON L1H 8E9 A taxpayer having one late filed tax return may be subject to a penalty of 5 per cent of the deficiency in the tax account for the taxation year, plus an additional 1 per cent for each full month that the tax return is late, to a maximum of 12 months. A taxpayer having two late filed tax returns within four taxation years may be subject to a penalty on the latter return of 10 per cent plus an additional 2 per cent for each full month that the tax return is late, to a maximum of 20 months. For additional details on these penalties, refer to Inf.B.4004R, Penalties and Fines. The bulletin may be obtained by contacting the Ministry at ONT TAXS ( ) or by downloading a copy from our website at: ontario.ca/revenue Tax Payments Payments can be made using any of the following methods: using ONT-TAXS online at ontario.ca/revenue in person at select ServiceOntario locations by mail to 33 King St. West, PO Box 620 Oshawa ON L1H 8E9 in person at your Ontario financial institution Payments should be in Canadian funds and be made payable to the Minister of Finance. The Identification Number should be printed on the back of the cheque or money order. Ministry of Revenue Page 2 of 10

3 Application of Payments Payments and credits are first applied against any tax owing, second against any penalty owing, third against any interest owing, and fourth against any other amounts owing. Payment of Instalments Instalments are not required to be made by an insurance exchange, or under the following circumstances: The current taxation year is the first year filing. The Premium Tax for either the current taxation year or the previous taxation year is less than $2,000. Quarterly Instalments Instalments may be paid quarterly (every three months) if the Premium Tax for the current taxation year or the previous taxation year is equal to or greater than $2,000 and less than $10,000. Quarterly instalments should be calculated according to one of the following three methods: 1. 1/4 of the Premium Tax for the current taxation year; 2. 1/4 of the Premium Tax in the previous taxation year; or 3. for the first quarter of the taxation year, 1/4 of the Premium Tax from two years ago; and for the next three quarters, 1/3 of the difference between the previous taxation year s Premium Tax and the instalment paid for the first quarter. Monthly Instalments Instalments must be paid monthly if the Premium Tax for both the current taxation year and the previous taxation year are each $10,000 or more. Monthly instalments should be calculated according to one of the following three methods: 1. 1/12 of the Premium Tax for the current taxation year; 2. 1/12 of the Premium Tax in the previous taxation year; or 3. for the first two months, 1/12 of the Premium Tax from two years ago; and for the next 10 months, 1/10 of the difference between the previous taxation year s Premium Tax and the amount paid for the first two months. The use of the first method requires estimating the Premium Tax in the current taxation year. Where the instalments made using the first method are less than the actual tax payable, interest may be assessed on any deficiency in the instalment account. When calculating instalments for a previous year that has less than 365 days, the Premium Tax for that previous year must be grossed up to 365 days. Furthermore, if a previous year has less than 183 days, the Premium Tax for that previous year is the greater of the: Ministry of Revenue Page 3 of 10

4 Premium Tax for that previous year grossed up to 365 days, or Premium Tax for the most recent year that has more than 182 days grossed up to 365 days. A corporation that is the successor corporation of amalgamated corporations must use the total predecessor corporations Premium Tax in the computation of instalments. A corporation that is involved in a wind-up or rollover must include the subsidiaries Premium Tax or the transferor corporations Premium Tax in the calculation of instalments. Instalment Due Dates For taxation years that end on the last day of a month, instalments (monthly or quarterly) are due by the last day of the following month or quarter. For taxation years that do not end on the last day of a month, instalments are due by the same day of the following month or quarter. Balance of Tax Due CT Insurance Premium Tax Return Guide The difference between the current year Premium Tax and the amounts paid by instalments represents the balance of tax due. The balance of tax due must be paid within three months after the end of the taxation year, if your corporation was a Canadian-controlled private corporation (CCPC) throughout the taxation year and the taxable income in the prior year was less than or equal to $500,000. The taxable income is grossed up to 365 days if the prior year has less than 51 weeks. In all other cases, the balance of tax is due within two months after the end of your taxation year. Calculating Interest Interest is calculated and compounded daily for every day that there is a surplus or deficiency in a corporation s account. The corporation s account is divided, by period of time, into an instalment account and a tax account. The instalment account begins on the first day of the taxation year and ends on the day before the balance of tax due date. The tax account begins on the balance of tax due date which is two months (or three months for a CCPC) after the end of the taxation year. Interest on a surplus is allowed by the Ministry at three percentage points below the base rate, and interest on a deficiency is payable by the corporation at three percentage points above the base rate. The base rate approximates the average prime rate of the major Canadian banks. Along with unpaid Premium Tax, a deficiency in a corporation s account also includes interest, penalties and other unpaid amounts. If a tax return is not filed on time, no interest will be allowed on a surplus for the period from the day the tax return was required to be filed to the day the tax return is filed. Ministry of Revenue Page 4 of 10

5 Records Retention All records, documents and receipts pertaining to the tax return must be kept for seven years. For further information regarding records retention, please refer to the Tax Information Bulletin entitled Retention/Destruction of Books and Records. Copies are available at ontario.ca/revenue or by calling the Ministry at ONT-TAXS ( ). Identification Number The Identification Number is a unique number assigned by the Ministry to your account and noted on your return. Reference Number This is a unique number assigned by the Ministry to each tax return and accompanying schedule(s) issued to a taxpayer. When communicating with the Ministry, you must provide this unique Reference Number to identify a particular return/schedule(s), in addition to quoting your Identification Number. Change of Information Please notify the Ministry of any change in your name and address. Contact information is included at the end of this guide. When contacting the Ministry, be sure to use your Identification Number. Functional Currency Reporting A corporation may file its harmonized T2 Corporation Income Tax Return utilizing the functional currency reporting provisions in the federal Income Tax Act (the ITA). Where the CRA has accepted the functional currency reporting, the corporation may file its tax return with the Ministry utilizing the same functional currency reporting. The taxpayer should check the box entitled Functional Currency Election filed under s.261(3)(b) of the ITA, and complete the three boxes below by indicating the: functional currency used for the calculation, exchange rate used for the calculation, and exchange date used for the calculation. Complete lines 1 to 18 in the functional currency. The total Premium Tax on line 18 should be converted to Canadian currency using the relevant spot rate on the balance of tax due date and recorded on line 19. Any payments made should be recorded in Canadian currency on line 20. Ministry of Revenue Page 5 of 10

6 No Premium Tax Payable During this Reporting Period Corporations that meet the following criteria are not required to complete the tax return: the taxation year ends after December 31, 2008; the corporation is not an insurance corporation that has a permanent establishment in Ontario in the taxation year; and, the corporation s premium tax payable for the taxation year is nil. If you meet these criteria, check this box and file your nil tax return. Exemption Claimed Check this box if you are exempt from Premium Tax for any of the following reasons: marine insurance premiums (s.74(7)(a)); premiums payable under contracts of insurance issued on the premium note plan by mutual insurance corporations insuring agricultural and other non-hazardous risks, the sole business of which is carried on in Ontario (s.74(7)(b)); premiums payable to mutual insurance corporations insuring agricultural and other non-hazardous risks, which are parties to the agreement pursuant to s.169 of the Insurance Act, establishing the Fire Mutuals Guarantee Fund (s.74(7)(c)); fraternal societies with respect to contracts entered into prior to the first day of January, 1974, (s.74(7)(d)); mutual benefit societies, pension funds, employees mutual benefit societies and non-profit medical insurance associations (s.74(7)(e) and (f)). Election Filed Under s (3.1) of the CTA Please refer to the Uninsured Benefit Arrangements section of this guide. Apply credit to Future Reporting Period Check this box if you have a refund and want it applied to the next taxation year. Final Return Prior to Dissolution Check this box if the corporation is ceasing operations. Ministry of Revenue Page 6 of 10

7 Final Return Prior to Amalgamation Check this box if the corporation is a predecessor corporation that has undergone an amalgamation under section 87 of the Income Tax Act (ITA), or if the corporation is a subsidiary corporation that has been wound-up under section 88 of the ITA. Change of Control Check this box if the corporation experienced a change of control. If so, the corporation will have a deemed year end immediately before the change of control date. Transfer or Wind-up Check this box and submit a copy of the Ontario CT Schedule 44 if there has been a transfer (rollover) under subsection 85(1) or 85(2) of the ITA. Check this box and submit a copy of the Ontario CT Schedule 24 if the corporation is a parent corporation that has wound-up a subsidiary corporation during the current taxation year under section 88 of the ITA, or if the corporation is a successor corporation and this is the first taxation year after an amalgamation under section 87 of the ITA. Schedules 24 and 44 can be found on the Ministry website at ontario.ca/revenue under the Forms & Publications section. Insurance Placed with Unlicensed Insurers Premium Tax is payable by an Ontario corporation that enters into or pays premiums under an insurance contract with an unlicensed insurer. Premium Tax is also payable by an Ontario individual who, through an Ontario insurance broker, enters into or pays premiums under an insurance contract with an unlicensed insurer. An unlicensed insurer is an insurance corporation that is not licensed under the Insurance Act to carry on an insurance business in Ontario. The insurance contract is in respect of property situated in Ontario or a person who is resident in Ontario, but does not include life insurance. The premiums placed with unlicensed insurers should be reported on lines 10B, 10C and 10D as applicable, and the related Premium Tax reported on lines 13 to 16. Reciprocal or Inter-Insurance Exchanges Premium Tax is payable in respect of a reciprocal or inter-insurance exchange which is a group of subscribers exchanging reciprocal contracts of indemnity or insurance with each other through the same attorney. Ministry of Revenue Page 7 of 10

8 Groups of subscribers are typically organizations such as hospitals, school boards, municipalities or law firms which provide self-insurance to the members of the group. The premiums in respect of a reciprocal or inter-insurance exchange should be entered on lines 11C and 11D as applicable, and the related Premium Tax reported on lines 14 to 16. Insurance exchanges are not required to make instalment payments but must pay the Premium Tax by the balance of tax due date. Uninsured Benefit Arrangements An Ontario administrator of a benefit plan, commonly referred to as an Uninsured Benefit Arrangement (UBA) is required to collect and remit Premium Tax. This requirement includes unincorporated administrators. A UBA is a plan which gives protection against risk to individuals that could otherwise be obtained by taking out a contract of insurance. A UBA may be either funded or unfunded. A UBA is a funded benefit plan if the contributions paid into it are in excess of the amounts required for the payment of benefits foreseeable and payable within 30 days. Any other UBA is an unfunded benefit plan. Where a UBA is a funded benefit plan, Premium Tax is levied on the contributions paid into the plan by the planholder and the members. Where a UBA is an unfunded benefit plan, Premium Tax is levied on the benefits paid out of the plan. Furthermore, all UBAs are subject to Premium Tax on payments in respect of administration fees. Under certain criteria, a qualifying trust that is a UBA may elect to be deemed an unfunded benefit plan where it would otherwise be a funded benefit plan. The box Election filed under s.74.2 (3.1) of the CTA should be checked if the corporation is making this election. The Premium Tax on UBAs should be reported on line 17. Calculation of Premium Tax Payable In the calculation section, determine the total Premium Tax on lines 18 and 19, enter the payments made on line 20, and determine the net Premium Tax payable or refundable on line 21. If there is a refund and it should be applied to the next taxation year, check the box Apply credit to future reporting period. Ministry of Revenue Page 8 of 10

9 Certification If a paper tax return is filed, it must be signed and dated by an authorized signing officer. The information contained in the tax return must be true, correct and complete. The name, title and telephone number of the person signing the tax return must also be printed in the space provided. In order to discuss this tax return with a third party (such as your accountant or solicitor) the Ministry requires proper authorization. An Authorizing or Cancelling a Representative form must be completed and returned to the Ministry. This form is available on the Ministry s website at ontario.ca/revenue (enter webpage number 113 into the Find Page field at the bottom of the website). Voluntary Disclosure The Ministry encourages voluntary compliance with the statutes it administers. For more information, please obtain a copy of the Ministry s Voluntary Disclosure Bulletin by contacting the Ministry at ONT-TAXS ( ) or by downloading a copy from the Ministry s website at: ontario.ca/revenue Freedom of Information Questions regarding the collection of the information contained in the tax return should be directed to: Senior Manager, Account Management Client Services Branch Ministry of Revenue 33 King Street West, PO Box 627 Oshawa ON L1H 8H ONT- TAXS ( ) General Enquiries Address Website Ministry of Revenue ontario.ca/revenue 33 King Street West PO Box 627 Toll free Oshawa ON L1H 8H ONT-TAXS ( ) Hours of Service Teletypewriter (TTY) Monday to Friday :30 am to 5:00 pm Fax: Ministry of Revenue Page 9 of 10

10 Please retain this guide for future reference. If you require additional copies, refer to our website ontario.ca/revenue or contact us at ONT-TAXS ( ). Queen s Printer for Ontario 2011 ISBN (PDF) ISBN (HTML) ISBN (Print) Ministry of Revenue Page 10 of 10

Guide to the Insurance Premium Tax Return

Guide to the Insurance Premium Tax Return 1 Guide to the Insurance Premium Tax Return Cette publication existe aussi en français ISBN 978-1-4249-9673-5 Queen s Printer for Ontario, 2009 (1) 0135E (2009/07) 2 General Information Enquiries Telephone

More information

ALBERTA CORPORATE TAX ACT

ALBERTA CORPORATE TAX ACT Province of Alberta ALBERTA CORPORATE TAX ACT Revised Statutes of Alberta 2000 Current as of December 11, 2015 Office Consolidation Published by Alberta Queen s Printer Alberta Queen s Printer 7 th Floor,

More information

Insurance and Benefits Plans

Insurance and Benefits Plans Retail Sales Tax Ministry of Finance November 2013 Insurance and Benefits Plans This publication explains how Retail Sales Tax (RST) applies to contracts of insurance and benefits plans. Please note that

More information

105-228.4: Recodified as 58-6-7 by Session Laws 1995, c. 360, s. 1(c).

105-228.4: Recodified as 58-6-7 by Session Laws 1995, c. 360, s. 1(c). Article 8B. Taxes Upon Insurance Companies. 105-228.3. Definitions. The following definitions apply in this Article: (1) Article 65 corporation. - A corporation subject to Article 65 of Chapter 58 of the

More information

CANADIAN CORPORATE TAXATION. A General Guide January 31, 2011 TABLE OF CONTENTS INCORPORATION OF A BUSINESS 1 POTENTIAL ADVANTAGES OF INCORPORATION 1

CANADIAN CORPORATE TAXATION. A General Guide January 31, 2011 TABLE OF CONTENTS INCORPORATION OF A BUSINESS 1 POTENTIAL ADVANTAGES OF INCORPORATION 1 CANADIAN CORPORATE TAXATION A General Guide January 31, 2011 TABLE OF CONTENTS PART A PAGE INCORPORATION OF A BUSINESS 1 POTENTIAL ADVANTAGES OF INCORPORATION 1 POTENTIAL DISADVANTAGES OF INCORPORATION

More information

Ontario First Nations Point-of-Sale Exemptions

Ontario First Nations Point-of-Sale Exemptions Ontario First Nations Point-of-Sale Exemptions Harmonized Sales Tax Guide 80 Published: September 2010 Content last reviewed: October 2010 ISBN: 978-1-4435-4529-7 (Print), 978-1-4435-4531-0 (PDF), 978-1-4435-4530-3

More information

DIVIDEND REINVESTMENT AND SHARE PURCHASE PLAN OFFERING CIRCULAR

DIVIDEND REINVESTMENT AND SHARE PURCHASE PLAN OFFERING CIRCULAR DIVIDEND REINVESTMENT AND SHARE PURCHASE PLAN OFFERING CIRCULAR December 18, 2013 Shareholders should read carefully the entire Offering Circular before making any decision regarding the Dividend Reinvestment

More information

HEALTH INSURANCE PREMIUMS ACT

HEALTH INSURANCE PREMIUMS ACT Province of Alberta HEALTH INSURANCE PREMIUMS ACT Revised Statutes of Alberta 2000 Current as of April 1, 2014 Office Consolidation Published by Alberta Queen s Printer Alberta Queen s Printer 7 th Floor,

More information

Canada Customs & Revenue Agency (CRA) Taxation Filing & Remittance Requirements Annual Publication

Canada Customs & Revenue Agency (CRA) Taxation Filing & Remittance Requirements Annual Publication Public Practice Bulletin February 2009 Canada Customs & Revenue Agency (CRA) Taxation Filing & Remittance Requirements Annual Publication To assist Alberta practicing offices, below is a publication reflecting

More information

PST-5 Issued: June 1984 Revised: August 2015 GENERAL INFORMATION

PST-5 Issued: June 1984 Revised: August 2015 GENERAL INFORMATION Information Bulletin PST-5 Issued: June 1984 Revised: August 2015 Was this bulletin useful? THE PROVINCIAL SALES TAX ACT GENERAL INFORMATION Click here to complete our short READER SURVEY This bulletin

More information

Guide Ontario Innovation Tax Credit (OITC) Claim

Guide Ontario Innovation Tax Credit (OITC) Claim Ministry of Revenue Corporations Tax 33 King Street West PO Box 620 Oshawa ON L1H 8E9 Guide Ontario Innovation Tax Credit (OITC) Claim This form is valid for 2005 and subsequent taxation years. Instructions

More information

The Canada Pension Plan Retirement Pension

The Canada Pension Plan Retirement Pension CANADA PENSION PLAN The Canada Pension Plan Retirement Pension Contents The Canada Pension Plan...1 Changes to the CPP you should know about...2 Understanding the CPP...3 Deciding when to apply for your

More information

BANK OF MONTREAL SHAREHOLDER DIVIDEND REINVESTMENT AND SHARE PURCHASE PLAN

BANK OF MONTREAL SHAREHOLDER DIVIDEND REINVESTMENT AND SHARE PURCHASE PLAN BANK OF MONTREAL SHAREHOLDER DIVIDEND REINVESTMENT AND SHARE PURCHASE PLAN This Offering Circular covers common shares of Bank of Montreal (the Bank ) which may be purchased on the open market through

More information

COUNCIL POLICY RESOLUTION POLICY NUMBER: 1-518 DATE: JUNE 30, 2014

COUNCIL POLICY RESOLUTION POLICY NUMBER: 1-518 DATE: JUNE 30, 2014 COUNCIL POLICY RESOLUTION POLICY NUMBER: 1-518 DATE: JUNE 30, 2014 PURPOSE To establish efficient and effective City of Kitchener procedures and processes for property tax billing and collection and to

More information

Shareholder Dividend Reinvestment and Stock Purchase Plan

Shareholder Dividend Reinvestment and Stock Purchase Plan Shareholder Dividend Reinvestment and Stock Purchase Plan 2012 Offering circular 1 WHAT S INSIDE Introduction 3 Summary 4 Contact Information 4 Questions and Answers 5 Shareholder Dividend Reinvestment

More information

CHAPTER 241 TAXATION OF BANKS AND OTHER FINANCIAL CORPORATIONS

CHAPTER 241 TAXATION OF BANKS AND OTHER FINANCIAL CORPORATIONS TAXATION OF BANKS AND OTHER FINANCIAL CORPORATIONS 241-1 CHAPTER 241 TAXATION OF BANKS AND OTHER FINANCIAL CORPORATIONS Section 241-1 Definitions 241-1.5 Time of application of tax and other provisions

More information

EMPLOYEE STOCK PURCHASE PROGRAM Offered by Computershare Trust Company, N.A.

EMPLOYEE STOCK PURCHASE PROGRAM Offered by Computershare Trust Company, N.A. EMPLOYEE STOCK PURCHASE PROGRAM Offered by Computershare Trust Company, N.A. Effective date: 6/1/99 Updated: 5/12/09 Employee questions: Submit a question or request to HR Connections To enroll: estream>quick

More information

A Guide to Understanding the Trillium Drug Program

A Guide to Understanding the Trillium Drug Program Ministry of Health and Long-Term Care A Guide to Understanding the Trillium Drug Program This program may make you eligible for Ontario drug benefits TRILLIUM DRUG PROGRAM What's in this Guide 1. What

More information

MAINE INSURANCE PREMIUMS TAX RETURN

MAINE INSURANCE PREMIUMS TAX RETURN FORM INS-4 MAINE INSURANCE PREMIUMS TAX RETURN WHO MUST FILE With the exception of captive insurance companies and risk retention groups, every insurance company, association, producer or attorney-in-fact

More information

This publication is provided as a guide only. It is not intended as a substitute for the Employer Health Tax Act and Regulations.

This publication is provided as a guide only. It is not intended as a substitute for the Employer Health Tax Act and Regulations. Employer Health Tax Ministry of Finance April 2013 Remuneration This publication is provided as a guide only. It is not intended as a substitute for the Employer Health Tax Act and Regulations. Definition

More information

3.02 Corporations Tax

3.02 Corporations Tax MINISTRY OF FINANCE 3.02 Corporations Tax BACKGROUND Generally, the Ontario Corporations Tax Act imposes taxes on all corporations that have a permanent establishment in Ontario or that owned and received

More information

Tax Consequences for Canadians Doing Business in the U.S.

Tax Consequences for Canadians Doing Business in the U.S. April 2012 CONTENTS U.S. basis of taxation The benefits of the Canada-U.S. tax treaty U.S. filing requirements U.S. taxpayer identification U.S. withholding Tax U.S. state taxation Other considerations

More information

NORTHERN BLIZZARD RESOURCES INC. STOCK DIVIDEND PROGRAM

NORTHERN BLIZZARD RESOURCES INC. STOCK DIVIDEND PROGRAM NORTHERN BLIZZARD RESOURCES INC. STOCK DIVIDEND PROGRAM Introduction This Stock Dividend Program (the "Program") provides eligible holders ("Shareholders") of common shares ("Common Shares") of Northern

More information

Guide. Ontario First Nations Point-of-Sale Exemptions. About this Guide. September 2010

Guide. Ontario First Nations Point-of-Sale Exemptions. About this Guide. September 2010 80 Guide September 2010 About this Guide Ontario First Nations Point-of-Sale Exemptions The contents of this Guide do not affect, or interfere with, the application of the exemption under section 87 of

More information

[LOGO] ROGERS COMMUNICATIONS INC. DIVIDEND REINVESTMENT PLAN. November 1, 2010

[LOGO] ROGERS COMMUNICATIONS INC. DIVIDEND REINVESTMENT PLAN. November 1, 2010 [LOGO] ROGERS COMMUNICATIONS INC. DIVIDEND REINVESTMENT PLAN November 1, 2010 Rogers Communications Inc. Dividend Reinvestment Plan Table of Contents SUMMARY... 3 DEFINITIONS... 4 ELIGIBILITY... 6 ENROLLMENT...

More information

THESE INSTRUCTIONS DO NOT APPLY TO INDEPENDENTLY PROCURED SURPLUS LINES INSURANCE OR SURPLUS LINES TRANSACTIONS WHERE MONTANA IS NOT THE HOME STATE

THESE INSTRUCTIONS DO NOT APPLY TO INDEPENDENTLY PROCURED SURPLUS LINES INSURANCE OR SURPLUS LINES TRANSACTIONS WHERE MONTANA IS NOT THE HOME STATE Monica J. Lindeen Commissioner of Securities & Insurance Montana State Auditor 840 Helena Ave. Helena, MT 59601 Phone: 406.444.2040 or 800.332.6148 Fax: 406.444.3497 Web: www.csi.mt.gov THESE INSTRUCTIONS

More information

SKILLS DEVELOPMENT LEVIES ACT 9 OF 1999

SKILLS DEVELOPMENT LEVIES ACT 9 OF 1999 SKILLS DEVELOPMENT LEVIES ACT 9 OF 1999 (English text signed by the President) [Assented To: 14 April 1999] [Commencement Date: 1 September 1999] as amended by: Revenue Laws Amendment Act 53 of 1999 Taxation

More information

California Franchise Tax Board

California Franchise Tax Board Examples of Exempt Organizations Business Leagues Cemeteries Chambers of Commerce Charitable Organizations Churches Civic Leagues Credit Unions Educational Organizations Employee Associations Fraternal

More information

NC General Statutes - Chapter 96 Article 2 1

NC General Statutes - Chapter 96 Article 2 1 Article 2. Contributions and Payments by Employers. 96-8, 96-9: Repealed by Session Laws 2013-2, s. 2(a), effective July 1, 2013. 96-9.1. Purpose. The purpose of this Article is to provide revenue to finance

More information

PAYDAY LOANS REGULATION

PAYDAY LOANS REGULATION Province of Alberta FAIR TRADING ACT PAYDAY LOANS REGULATION Alberta Regulation 157/2009 With amendments up to and including Alberta Regulation 353/2009 Office Consolidation Published by Alberta Queen

More information

TAX ELECTION INSTRUCTIONS FOR THE DISPOSITION OF AASTRA TECHNOLOGIES LIMITED s COMMON SHARES ( Aastra Shares ) ( TAX PACKAGE )

TAX ELECTION INSTRUCTIONS FOR THE DISPOSITION OF AASTRA TECHNOLOGIES LIMITED s COMMON SHARES ( Aastra Shares ) ( TAX PACKAGE ) TAX ELECTION INSTRUCTIONS FOR THE DISPOSITION OF AASTRA TECHNOLOGIES LIMITED s COMMON SHARES ( Aastra Shares ) ( TAX PACKAGE ) MITEL NETWORKS CORPORATION ( Mitel ) ACQUISITION OF AASTRA TECHNOLOGIES LIMITED

More information

assureflex health spending account the evolution of health and dental care benefits

assureflex health spending account the evolution of health and dental care benefits assureflex health spending account the evolution of health and dental care benefits Tax Act and CRA Rules Assureflex Corporation P.O. Box 81, Strathroy, Ontario N7G 3J1 email address: mailroom@assureflex.com

More information

Provinces and territories also impose income taxes on individuals in addition to federal taxes

Provinces and territories also impose income taxes on individuals in addition to federal taxes Worldwide personal tax guide 2013 2014 Canada Local information Tax Authority Website Tax Year Tax Return due date Is joint filing possible Are tax return extensions possible Canada Revenue Agency (CRA)

More information

MAINE INSURANCE PREMIUMS TAX RETURN

MAINE INSURANCE PREMIUMS TAX RETURN FORM INS-4 MAINE INSURANCE PREMIUMS TAX RETURN WHO MUST FILE With the exception of captive insurance companies and risk retention groups every insurance company association producer or attorney-in-fact

More information

PART 9 LEVIES 2. Page 1 Part 9

PART 9 LEVIES 2. Page 1 Part 9 PART 9 LEVIES 2 OVERVIEW 2 SECTION 123 CASH CARDS 2 SECTION 123A DEBIT CARDS 2 SECTION 123B CASH, COMBINED AND DEBIT CARDS 2 SECTION 123C PRELIMINARY DUTY: CASH, COMBINED AND DEBIT CARDS 3 SECTION 124

More information

Tax implications when transferring ownership of a life insurance policy

Tax implications when transferring ownership of a life insurance policy Tax implications when transferring ownership of a life insurance policy May 2015 Jean Turcotte, B.A.A., LL.B., CLU Director, Tax, Wealth & Insurance Planning Group Sun Life Financial FOR ADVISOR USE ONLY

More information

QUESTIONS AND ANSWERS CONCERNING EXCHANGING WYETH COMMON STOCK. 3. What is the value of my of merger consideration?

QUESTIONS AND ANSWERS CONCERNING EXCHANGING WYETH COMMON STOCK. 3. What is the value of my of merger consideration? QUESTIONS AND ANSWERS CONCERNING EXCHANGING WYETH COMMON STOCK Tax-Related: 1. Since the transaction is fully taxable, how will the Company report my merger consideration for tax purposes? The Company

More information

INCOME TAX AND THE SRP

INCOME TAX AND THE SRP INCOME TAX AND THE SRP (For Participants joining the Plan on or after April 15, 1998 Net Plan) The information provided below is for information purposes only - it is not tax advice. U.S. tax law is subject

More information

Terms and Conditions for your Natural Gas and/or Electricity Price Plan.

Terms and Conditions for your Natural Gas and/or Electricity Price Plan. Terms and Conditions for your Natural Gas and/or Electricity Price Plan. This is your Terms and Conditions document. Please retain for your records. ONER916/ONER917/ONER918/ONEM427 1.0 How we define certain

More information

Ministry of Finance Tax Bulletin

Ministry of Finance Tax Bulletin Ministry of Finance Tax Bulletin ISSUED: May 2014 REVISED: November 2014 Bulletin CTB 003 gov.bc.ca/consumertaxes Audits Carbon Tax Act, Motor Fuel Tax Act, Provincial Sales Tax Act, Tobacco Tax Act This

More information

The Bank of Nova Scotia Shareholder Dividend and Share Purchase Plan

The Bank of Nova Scotia Shareholder Dividend and Share Purchase Plan The Bank of Nova Scotia Shareholder Dividend and Share Purchase Plan Offering Circular Effective November 6, 2013 The description contained in this Offering Circular of the Canadian and U.S. income tax

More information

Employer Health Tax MINISTRY OF FINANCE

Employer Health Tax MINISTRY OF FINANCE MINISTRY OF FINANCE Employer Health Tax The Employer Health Tax Act requires all employers who have a permanent establishment in Ontario to remit employer health tax (EHT) on total Ontario remuneration

More information

LAND TRANSFER TAX ACT

LAND TRANSFER TAX ACT LAND TRANSFER TAX ACT This issue of the Legal Business Report provides current information to the clients of Alpert Law Firm on tax planning strategies, exemptions and deferrals involving transactions,

More information

Table of Contents. 18.01.65 - Rules for the Surplus Line Brokers

Table of Contents. 18.01.65 - Rules for the Surplus Line Brokers Table of Contents 18.01.65 - Rules for the Surplus Line Brokers 000. Legal Authority.... 2 001. Title And Scope.... 2 002. Written Interpretations.... 2 003. Administrative Appeals.... 2 004. -- 010. (Reserved)...

More information

Unlocking Pension Money

Unlocking Pension Money An information bulletin regarding the unlocking of pensions pursuant to The Pension Benefits Act, 1992. fcaa.gov.sk.ca Page 2 [This page was left blank intentionally] Introduction Section 29 of The Pension

More information

Re: Taxpayer = Attorney-in-Fact = Company = Sub = State A = State B = Business C = Date D = Date E = Date F = Type G insurance = State A Statute = a =

Re: Taxpayer = Attorney-in-Fact = Company = Sub = State A = State B = Business C = Date D = Date E = Date F = Type G insurance = State A Statute = a = Internal Revenue Service Number: 200019036 Release Date: 5/12/2000 Index Numbers: 368.08-00 Department of the Treasury Person to Contact: Telephone Number: Refer Reply To: CC:DOM:CORP:2 - PLR-111190-99

More information

If you have kept your shares at the default service provider, Morgan Stanley, please refer to this document for service feature details.

If you have kept your shares at the default service provider, Morgan Stanley, please refer to this document for service feature details. Morgan Stanley Services Information provided in the summary is solely being provided as a means of educating employees about Morgan Stanley s default service provider role in administering the stock plan

More information

PART I ARTICLE. apply to all insurers domiciled in this State unless exempt. (b) The purposes of this article shall be to:

PART I ARTICLE. apply to all insurers domiciled in this State unless exempt. (b) The purposes of this article shall be to: THE SENATE TWENTY-EIGHTH LEGISLATURE, 0 STATE OF HAWAII A BILL FOR AN ACT RELATING TO INSURANCE BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII: PART I SECTION. Chapter, Hawaii Revised Statutes,

More information

The Crown Corporations Act, 1993

The Crown Corporations Act, 1993 1 The Crown Corporations Act, 1993 being Chapter C-50.101* of the Statutes of Saskatchewan, 1993 (effective January 1, 1994) as amended by the Statutes of Saskatchewan, 1994, c.37; 1996, c.e-6.01 and 42;

More information

BY-LAW 9 FINANCIAL TRANSACTIONS AND RECORDS PART I INTERPRETATION. arm s length has the same meaning given it in the Income Tax Act (Canada);

BY-LAW 9 FINANCIAL TRANSACTIONS AND RECORDS PART I INTERPRETATION. arm s length has the same meaning given it in the Income Tax Act (Canada); BY-LAW 9 Made: May 1, 2007 Amended: June 28, 2007 January 24, 2008 February 21, 2008 March 20, 2009 (editorial changes) September 29, 2009 (editorial changes) April 28, 2011 May 3, 2011 (editorial changes)

More information

CITY OF EDMONTON BYLAW 12914 TAX PENALTY, INTEREST AND MONTHLY PAYMENT BYLAW (CONSOLIDATED ON JANUARY 1, 2016)

CITY OF EDMONTON BYLAW 12914 TAX PENALTY, INTEREST AND MONTHLY PAYMENT BYLAW (CONSOLIDATED ON JANUARY 1, 2016) CITY OF EDMONTON BYLAW 12914 TAX PENALTY, INTEREST AND MONTHLY PAYMENT BYLAW (CONSOLIDATED ON JANUARY 1, 2016) CITY OF EDMONTON BYLAW 12914 TAX PENALTY, INTEREST AND MONTHLY PAYMENT BYLAW Whereas, pursuant

More information

FIRSTSERVICE CORPORATION NOTICE OF REDEMPTION & CONVERSION TO ALL REGISTERED HOLDERS OF OUTSTANDING 7% CUMULATIVE PREFERENCE SHARES, SERIES 1

FIRSTSERVICE CORPORATION NOTICE OF REDEMPTION & CONVERSION TO ALL REGISTERED HOLDERS OF OUTSTANDING 7% CUMULATIVE PREFERENCE SHARES, SERIES 1 FIRSTSERVICE CORPORATION NOTICE OF REDEMPTION & CONVERSION TO ALL REGISTERED HOLDERS OF OUTSTANDING 7% CUMULATIVE PREFERENCE SHARES, SERIES 1 To: All Registered Holders of Outstanding 7% Cumulative Preference

More information

When an employer with more than one account closes an account, the employer remains liable for any amount owing on the closed account.

When an employer with more than one account closes an account, the employer remains liable for any amount owing on the closed account. When an employer ceases business, the WSIB does not relieve the employer of its financial obligations until the employer has paid all amounts owing to the WSIB. An employer who ceases business and does

More information

NEW STOCK OPTION RULES

NEW STOCK OPTION RULES 1. INTRODUCTION This paper concerns the new rules relating to stock options. It discusses the various provisions of the new rules and looks at some of the planning opportunities that exist with these new

More information

PART II. TERMS AND CONDITIONS

PART II. TERMS AND CONDITIONS I acknowledge and agree with the Seller as follows: PART II. TERMS AND CONDITIONS 1. Entire Agreement These Terms and Conditions and the Sign Up Form together make up the agreement with the Seller (my

More information

Reporting Foreign Property: Form T1135

Reporting Foreign Property: Form T1135 Reporting Foreign Property: Form T1135 Canadian resident individuals, corporations, partnerships and trusts must report holdings of specified foreign property which collectively cost $100,000 or more at

More information

TAX INFORMATION RELEASE NO. 99-4

TAX INFORMATION RELEASE NO. 99-4 BENJAMIN J. CAYETANO GOVERNOR MAZIE HIRONO LT. GOVERNOR RAY K. KAMIKAWA DIRECTOR OF TAXATION MARIE Y. OKAMURA DEPUTY DIRECTOR Tel: (808) 587-1540 Fax: (808) 587-1560 STATE OF HAWAII DEPARTMENT OF TAXATION

More information

Property Tax Collection By-law

Property Tax Collection By-law Property Tax Collection By-law A-8 Consolidated November 10, 2015 In Force and Effect January 1, 2016 This by-law is printed under and by authority of the Council of the City of London, Ontario, Canada

More information

Directors Liability under Corporate Taxing Statutes

Directors Liability under Corporate Taxing Statutes Directors Liability under Corporate Taxing Statutes Resource type: Practice Note Status: Maintained Jurisdiction: Canada This Note discusses the liability of directors for withholding and remittance obligations

More information

NEBRASKA PROPERTY AND LIABILITY INSURANCE GUARANTY ASSOCIATION ACT

NEBRASKA PROPERTY AND LIABILITY INSURANCE GUARANTY ASSOCIATION ACT NEBRASKA PROPERTY AND LIABILITY INSURANCE GUARANTY ASSOCIATION ACT Section. 44-2401. Purpose of sections. 44-2402. Kinds of insurance covered. 44-2403. Terms, defined. 44-2404. Nebraska Property and Liability

More information

MAINE INSURANCE PREMIUMS TAX RETURN

MAINE INSURANCE PREMIUMS TAX RETURN FORM INS-4 MAINE INSURANCE PREMIUMS TAX RETURN WHO MUST FILE With the exception of captive insurance companies and risk retention groups, every insurance company, association, producer or attorney-in-fact

More information

CANADA PENSION PLAN. Canada Pension Plan Survivor Benefits. Death Benefit Survivor s Pension Children s Benefit

CANADA PENSION PLAN. Canada Pension Plan Survivor Benefits. Death Benefit Survivor s Pension Children s Benefit CANADA PENSION PLAN Canada Pension Plan Survivor Benefits Death Benefit Survivor s Pension Children s Benefit Contents Introduction...1 Information for contributors about CPP survivor benefits...1 Information

More information

Canada Pension Plan. Canada Pension Plan Disability Benefits

Canada Pension Plan. Canada Pension Plan Disability Benefits Canada Pension Plan Canada Pension Plan Disability Benefits Contents Introduction... 1 CPP disability... 2 Applying for CPP disability benefits... 4 Receiving CPP disability benefits... 7 Children s benefits...

More information

July 4, 2005 Reference Number: IFA 2005-0006

July 4, 2005 Reference Number: IFA 2005-0006 July 4, 2005 Reference Number: IFA 2005-0006 XXX Dear XXX: Re: XXX Thank you for your letter dated XXX and subsequent email dated XXX, requesting advance rulings, on behalf of XXX, with respect to the

More information

Fire Protection Tax Act

Fire Protection Tax Act Übersetzung durch den Sprachendienst des Bundesministeriums der Finanzen. Translation provided by the Language Service of the Federal Ministry of Finance. Stand: Die Übersetzung berücksichtigt die Änderung(en)

More information

An Act to re-enact and modernise the law relating to payroll tax; to harmonise payroll tax law with other States; and for other purposes.

An Act to re-enact and modernise the law relating to payroll tax; to harmonise payroll tax law with other States; and for other purposes. Version: 1.7.2013 South Australia Payroll Tax Act 2009 An Act to re-enact and modernise the law relating to payroll tax; to harmonise payroll tax law with other States; and for other purposes. Contents

More information

Applebaum Commisso Tax Tips

Applebaum Commisso Tax Tips Tax Tips Corporate: Tax information everyone should know: Small business deduction: The effective tax rate for a corporation that is defined as a Canadian Controlled Private Corporation is 15.5% on the

More information

Guide for Canadian Small Businesses

Guide for Canadian Small Businesses Guide for Canadian Small Businesses RC4070(E) Rev. 08 T he success of small businesses is an essential part of Canada s economic growth. At the Canada Revenue Agency (CRA), our goal is to provide all the

More information

Employee share incentive schemes. www.kpmg.ie

Employee share incentive schemes. www.kpmg.ie Employee share incentive schemes www.kpmg.ie 1 Employee Share Incentive Schemes Contents Introduction 2 Unapproved share option schemes 3 Save As You Earn share option schemes 6 Approved profit sharing

More information

TACTEX F1 PRIVATE EQUITY FUND LP SUMMARY OF PRINCIPAL TERMS

TACTEX F1 PRIVATE EQUITY FUND LP SUMMARY OF PRINCIPAL TERMS TACTEX F1 PRIVATE EQUITY FUND LP SUMMARY OF PRINCIPAL TERMS Certain terms and attributes of Tactex F1 Private Equity Fund LP (the Partnership ) are highlighted below. This summary is qualified in its entirety

More information

AMP Life Insurance. Product Disclosure Statement and policy document

AMP Life Insurance. Product Disclosure Statement and policy document AMP Life Insurance Product Disclosure Statement and policy document Issue date: 12 March 2014 Contents Summary 1 Product issuer 1 Other companies involved in providing services 1 for the AMP Life Insurance

More information

Children s Trust Funds

Children s Trust Funds Children s Trust Funds Dunning Place Children s Trust Funds This booklet has been developed to help parents and guardians understand the role and responsibilities of the Public Guardian and Trustee. It

More information

CT-2 Issued: January, 1981 Revised: March, 2003 ALLOWABLE DEDUCTIONS

CT-2 Issued: January, 1981 Revised: March, 2003 ALLOWABLE DEDUCTIONS Saskatchewan Finance Revenue Division 2350 Albert Street Regina, Saskatchewan S4P 4A6 Information Bulletin CT-2 Issued: January, 1981 Revised: March, 2003 THE CORPORATION CAPITAL TAX ACT Was this bulletin

More information

The Mineral Taxation Act, 1983

The Mineral Taxation Act, 1983 1 MINERAL TAXATION, 1983 c. M-17.1 The Mineral Taxation Act, 1983 being Chapter M-17.1 of the Statutes of Saskatchewan, 1983-84 (effective January 1, 1984) as amended by the Statutes of Saskatchewan, 1984-85-86,

More information

Oklahoma Income Tax Withholding Tables

Oklahoma Income Tax Withholding Tables Oklahoma Income Tax Withholding Tables 2015 Effective Date: January 1, 2015 Oklahoma Tax Commission 2501 North Lincoln Boulevard Oklahoma City, Oklahoma 73194 Packet OW-2 January 2015 Table of Contents

More information

DISTRIBUTION REINVESTMENT PLAN TRUE NORTH COMMERCIAL REAL ESTATE INVESTMENT TRUST

DISTRIBUTION REINVESTMENT PLAN TRUE NORTH COMMERCIAL REAL ESTATE INVESTMENT TRUST Purpose DISTRIBUTION REINVESTMENT PLAN of TRUE NORTH COMMERCIAL REAL ESTATE INVESTMENT TRUST The Distribution Reinvestment Plan (the Plan ) provides eligible holders of trust units ( Trust Units ) of True

More information

Taxation. General. 1. Taxation UK. Mondi plc Ordinary Shareholders

Taxation. General. 1. Taxation UK. Mondi plc Ordinary Shareholders Taxation The statements set out below are intended only as a general guide to United Kingdom ( UK ) and South Africa ( SA ) current law and practice and apply only to certain categories of person who are

More information

Michigan Business Tax Frequently Asked Questions

Michigan Business Tax Frequently Asked Questions NOTICE: The MBT was amended by 145 PA 2007 on December 1, 2007. Act 145 imposes an annual surcharge to taxpayers' MBT liability, as well as makes other changes. Some of the FAQs below have revised answers

More information

(*This release is based on an article published in Tax Notes, May 2004, CCH Canadian Limited)

(*This release is based on an article published in Tax Notes, May 2004, CCH Canadian Limited) Estate Planning in the 21st Century - Life Insurance: Exploring the Corporate Edge - Part I* By David Louis, J.D., C.A., Tax Partner, Minden Gross and Michael Goldberg, Associate, Minden Gross (*This release

More information

NYS-45-I (10/14) Instructions for Form NYS-45. Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return

NYS-45-I (10/14) Instructions for Form NYS-45. Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return New York State Department of Taxation and Finance Important information For returns due on or after April 30th, 2015, you must electronically file your quarterly returns and pay any balance due. If you

More information

TAX LETTER for May 2004 INCOME ATTRIBUTION RULES SPLIT INCOME OF MINOR CHILDREN FEDERAL BUDGET HIGHLIGHTS AROUND THE COURTS

TAX LETTER for May 2004 INCOME ATTRIBUTION RULES SPLIT INCOME OF MINOR CHILDREN FEDERAL BUDGET HIGHLIGHTS AROUND THE COURTS BLAIN M. ARCHER, B.Sc., CA* PAUL M. FOURNIER, B.Sc., CA* RUSS J. WILSON, B.Sc., CA* KATRIN BRAUN, B.B.A., CA* KELLY A. RIEHL, B. Comm., CA* TAX LETTER for May 2004 INCOME ATTRIBUTION RULES SPLIT INCOME

More information

GOVERNMENT GAZETTE REPUBLIC OF NAMIBIA

GOVERNMENT GAZETTE REPUBLIC OF NAMIBIA GOVERNMENT GAZETTE OF THE REPUBLIC OF NAMIBIA N$2.00 WINDHOEK - 25 August 2004 No.3266 CONTENTS Page GOVERNMENT NOTICE No. 189 Notice in terms of Section 15A of the Usury Act, 1968 (Act No. 73 of 1968)...

More information

Tax Consequences of Different Types of Transfers and Different. Business Transactions

Tax Consequences of Different Types of Transfers and Different. Business Transactions Tax Consequences of Different Types of Transfers and Different Business Transactions by Joan E. Jung, Tax Partner Minden Gross LLP, a member of MERITAS Law Firms Worldwide. (Excerpts from materials presented

More information

CHAPTER 105A. Setoff Debt Collection Act. 105A-1. Purposes. 105A-2. Definitions.

CHAPTER 105A. Setoff Debt Collection Act. 105A-1. Purposes. 105A-2. Definitions. Page -5- CHAPTER 105A. Setoff Debt Collection Act. Article 1. In General. 105A-1. Purposes. The purpose of this Chapter is to establish as policy that all claimant agencies and the Department of Revenue

More information

Trust and Loan Companies Act

Trust and Loan Companies Act Finance and Treasury Board TH 4. Flr. Bus: 902 424-6331 1723 Hollis Street Fax: 902 424-1298 PO Box 2271 E-mail: Halifax, NS B3J 3C8 Financial Institutions Section Our File #: License No. OFFICE USE ONLY

More information

815 CMR 9.00: DEBT COLLECTION AND INTERCEPT. Section

815 CMR 9.00: DEBT COLLECTION AND INTERCEPT. Section 815 CMR 9.00: DEBT COLLECTION AND INTERCEPT Section 9.01: Purpose, Application and Authority 9.02: Definitions 9.03: Billing Entity Requirements for Collection of Debts 9.04: Simultaneous Submission of

More information

Insurance Tax Act 1. Section 1 Tax basis

Insurance Tax Act 1. Section 1 Tax basis Insurance Tax Act 1 Date of signature: 8 April 1922 Full citation: Insurance Tax Act as published on 10 January 1996 (Federal Law Gazette I, p. 22), most recently amended by Article 1 of the Act of 5 December

More information

Fine Collection Notices

Fine Collection Notices Fine Collection Notices For redirection of earnings State Penalties Enforcement Registry A division of the Office of State Revenue Contents Introduction... 1 What is a fine collection notice?... 2 Role

More information

L. IRC 501(c)(15) - SMALL INSURANCE COMPANIES OR ASSOCIATIONS

L. IRC 501(c)(15) - SMALL INSURANCE COMPANIES OR ASSOCIATIONS L. IRC 501(c)(15) - SMALL INSURANCE COMPANIES OR ASSOCIATIONS 1. Introduction The purpose of this section is to provide some background and an update in the area of IRC 501(c)(15) insurance companies or

More information

REFERENCE ACTION ANALYST STAFF DIRECTOR or. 1) Insurance & Banking Subcommittee 12 Y, 0 N, As CS Lloyd Luczynski

REFERENCE ACTION ANALYST STAFF DIRECTOR or. 1) Insurance & Banking Subcommittee 12 Y, 0 N, As CS Lloyd Luczynski HOUSE OF REPRESENTATIVES STAFF ANALYSIS BILL #: CS/HB 467 Insurance Guaranty Association Assessments SPONSOR(S): Insurance & Banking Subcommittee; Broxson TIED BILLS: IDEN./SIM. BILLS: SB 828 REFERENCE

More information

Franking account tax return and instructions 2013

Franking account tax return and instructions 2013 Instructions for companies Franking account tax return and instructions 2013 To help you complete the franking account tax return for 1 July 2012 30 June 2013 For more information go a.gov.au NAT 1382-6.2013

More information

The Teachers Life Insurance (Government Contributory) Act

The Teachers Life Insurance (Government Contributory) Act TEACHERS LIFE INSURANCE 1 The Teachers Life Insurance (Government Contributory) Act being Chapter T-8 of The Revised Statutes of Saskatchewan, 1978 (effective February 26, 1979) as amended by The Revised

More information

815 CMR: COMPTROLLER'S DIVISION 815 CMR 9.00: DEBT COLLECTION AND INTERCEPT. Section

815 CMR: COMPTROLLER'S DIVISION 815 CMR 9.00: DEBT COLLECTION AND INTERCEPT. Section 815 CMR 9.00: DEBT COLLECTION AND INTERCEPT Section 9.01: Purpose, Application and Authority 9.02: Definitions 9.03: Billing Entity Requirements for Collection of Debts 9.04: Simultaneous Submission of

More information

Public Service Pension Plan

Public Service Pension Plan Public Service Pension Plan Guide Booklet The information presented in this publication is premised on the rules and criteria which currently exist under the Public Service Superannuation Plan and which

More information

Dividend Reinvestment & Stock Purchase Plan. Cusip # 205887 10 2

Dividend Reinvestment & Stock Purchase Plan. Cusip # 205887 10 2 Dividend Reinvestment & Stock Purchase Plan Cusip # 205887 10 2 The plan is sponsored and administered by Wells Fargo Shareowner Services and not by ConAgra Foods, Inc. ConAgra Foods, Inc. One ConAgra

More information

Replacement Rules for Capital Property

Replacement Rules for Capital Property TAX UPDATE Replacement Rules for Capital Property If you sell a capital property (let s call it the initial property ) at a gain, but replace the property with a replacement property within a specifi ed

More information