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
News and Insights on Tax