Abbreviations

AMT	Alternative Minimum Tax	ITR	Input tax rebate
ARQ	Agence du revenu du Québec	LIF	Life Income Fund
CAP	Child Assistance Payment	LIRA	Locked-In Retirement Account
CCPC	Canadian-controlled private corporation	LIRIF	Locked-In Retirement Income Fund
CCB	Canada Child Benefit	MPP	Manufacturing and Processing Profits
CDSB	Canada Disability Savings Bond	OAS	Old Age Security Pension
CDSG	Canada Disability Savings Grant	PRPP	Pooled Registered Pension Plan
CESG	Canada Education Savings Grant	QESI	Quebec Education Savings Incentive
CNESST	Commission des normes, de l’équité, de la santé et de la sécurité du travail	QPIP	Quebec Parental Insurance Plan
CPP	Canada Pension Plan	QPP	Quebec Pension Plan
CRA	Canada Revenue Agency	QPPDIP	Quebec Public Prescription Drug Insurance Plan
DPSP	Deferred Profit-Sharing Plan	QST	Quebec sales tax
EI	Employment Insurance	RAMQ	Régie de l’assurance maladie du Québec
FMV	Fair market value	RDSP	Registered Disability Savings Plan
FSFTQ	Fonds de solidarité FTQ	RESP	Registered Education Savings Plan
GIS	Guaranteed Income Supplement	RPP	Registered Pension Plan
GST	Goods and services tax	RRIF	Registered Retirement Income Fund
HBP	Home Buyers’ Plan	RRSP	Registered Retirement Savings Plan
HSF	Health services fund	SBD	Small business deduction
HST	Harmonized sales tax	SR&ED	Scientific research and experimental development
IPP	Individual Pension Plan	TFSA	Tax-Free Savings Account
ITC	Input tax credit	VRSP	Voluntary Retirement Saving Plan