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Abbreviations

Abbreviations

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