Abbreviations
| AMT | Alternative Minimum Tax | LIF | Life Income Fund |
| ARQ | Agence du revenu du Québec | LIRA | Locked-In Retirement Account |
| CAP | Child Assistance Payment | LIRIF | Locked-In Retirement Income Fund |
| CCPC | Canadian-controlled private corporation | MPP | Manufacturing and Processing Profits |
| CCB | Canada Child Benefit | OAS | Old Age Security Pension |
| CDSB | Canada Disability Savings Bond | PRPP | Pooled Registered Pension Plan |
| CDSG | Canada Disability Savings Grant | QESI | Quebec Education Savings Incentive |
| CESG | Canada Education Savings Grant | QPIP | Quebec Parental Insurance Plan |
| CNESST | Commission des normes, de l’équité, de la santé et de la sécurité du travail | QPP | Quebec Pension Plan |
| CPP | Canada Pension Plan | QPPDIP | Quebec Public Prescription Drug Insurance Plan |
| CRA | Canada Revenue Agency | QST | Quebec sales tax |
| DPSP | Deferred Profit-Sharing Plan | RAMQ | Régie de l’assurance maladie du Québec |
| EI | Employment Insurance | RDSP | Registered Disability Savings Plan |
| FMV | Fair market value | RESP | Registered Education Savings Plan |
| FSFTQ | Fonds de solidarité FTQ | RPP | Registered Pension Plan |
| GIS | Guaranteed Income Supplement | RRIF | Registered Retirement Income Fund |
| GST | Goods and services tax | RRSP | Registered Retirement Savings Plan |
| HBP | Home Buyers’ Plan | SBD | Small business deduction |
| HSF | Health services fund | SR&ED | Scientific research and experimental development |
| HST | Harmonized sales tax | SSP II | Stocks Savings Plan II |
| IPP | Individual Pension Plan | TFSA | Tax-Free Savings Account |
| ITC | Input tax credit | UCCB | Universal Child Care Benefit |
| ITR | Input tax rebate | VRSP | Voluntary Retirement Saving Plan |
This document has been updated on August 31st, 2018 and reflects the state of the Law, including draft amendments, at that date.
