Canada Revenue Agency

4 datasets found
administrator  CSV 
  • Open Data

    Rates for Defined Benefit Limits (1990-2016 Tax Years)

    This table outlines rates used by administrators to calculate the maximum lifetime retirement benefits that can be paid from a defined benefit (DB) provision. It is also used to calculate the pension adjustment (PA), past service pension adjustment (PSPA) and pension adjustment reversal (PAR).
    Organization:
    Canada Revenue Agency
    Resource Formats:
    • CSV
  • Open Data

    Rates for Money Purchase Limits (1990-2015 Tax Years)

    This table outlines the contribution limits for money purchase (MP) provisions used by administrators to calculate a pension adjustment (PA) and a pension adjustment reversal (PAR). The MP limits for PA purposes are restricted to the lesser of 18% of the member’s compensation and the MP limit for...
    Organization:
    Canada Revenue Agency
    Resource Formats:
    • CSV
  • Open Data

    Rates for Deferred Profit Sharing Plan Limits (1990-2015 Tax Years)

    This table outlines the contribution limits for deferred profit sharing plans (DPSP) used by administrators to calculate the pension adjustment (PA) and pension adjustment reversal (PAR). The DPSP limits for PA purposes are restricted to the lesser of 18% of the member’s compensation and ½ of the...
    Organization:
    Canada Revenue Agency
    Resource Formats:
    • CSV