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 |
This document is up to date as of September 3, 2020 and reflects the status of legislation, including proposed amendments at this date.
