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