,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

            ,9=m,n ,circul>
    
,numb]3 #gb-e;,r#b
,date3 ,janu>y #c1 #bjjc
,subject3 ,regi/]$ ,supple;t>y
  ,unemploy;t ,b5efit ,plans

                 ,3t5ts
    
,applic,n
,g5]al 7p>agraphs #a-c7
,"p ;,i--,3di;ns = ,applic,n & ,regi/r,n
  ,au?or;y--,sec;n #ade (! ,9come ,tax
    ,act 7p>agraphs #d-f7
,"p ,,ii--,g5]al ,9=m,n
  ,am5d;ts 7p>agraph #g7
  ,deductibil;y ( ,3tribu;ns 7p>agraphs
    #h-i7
  ,w9d+ ,up a ,plan 7p>agraph #aj7
  ,a3epta# ,me?ods ( ,settle;t on ,plan
    ,w9d-,up 7p>agraph #aa7
  ,tax on a ,tru/ 7p>agraph #ab7      #a
               #gb-e;,r#b            a#a
  ,tax ,ye> (a ,tru/ 7p>agraph #ac7
  ,annual ,return (a ,tru/ 7p>agraph
    #ad7
  ,help & ,m ,9=m,n 7p>agraph #ae7
  
               ,applic,n
    
  ,? circul> c.els & replaces ,9=m,n
,circul> #gb-e;,r1 ,regi/r,n (
,supple;t>y ,unemploy;t ,b5efit ,plans1
dat$ ,july #h1 #aigd4

                 ,g5]al
    
#a4 ,? circul> 9=ms employ]s1 tru/ees1
  b5efit 3sultants1 & o!r 9t]e/$ "pies
  ab ! provi.ns (! ,9come ,tax ,act 7!
  ,act7 &! ,canada ,cu/oms & ,rev5ue
  ,ag5cy's 7,,ccra7 adm9i/rative rules t
  apply :5 regi/]+ a supple;t>y
  unemploy;t b5efit plan 7,,subp74
  ,9=m,n is al 9clud$ on deduct+
  3tribu;ns1 fil+ plan am5d;ts1 w9d+ up
                                      #b
               #gb-e;,r#b            b#a
  a plan1 & report+ require;ts =a plan
  tru/4
#b4 ,a ,,subp is a plan e/abli%$ 0an
  employ] or gr\p ( "picipat+ employ]s
  6top up employees' employ;t 9sur.e
  7;,,ei7 b5efits dur+ a p]iod (
  unemploy;t 2c ( tra9+1 sick;s1 a3id5t
  or 4abil;y1 mat]n;y or p>5tal l1ve1 or
  a tempor>y /oppage ( "w4
#c4 ,? circul> has two "ps3
  ,"p ;,i--,3di;ns = ,applic,n &
    ,regi/r,n 7p>agraphs #d 6#f7
  ,"p ,,ii--,g5]al ,9=m,n 7p>agraphs #g
    6#ae7
  
     ,"p ;,i--,3di;ns = ,applic,n &
               ,regi/r,n
    
        ,au?or;y--,sec;n #ade (!
            ,9come ,tax ,act
    
#d4 ,6regi/] a plan1 y ne$ 6s5d u !
  foll[+ docu;ts3
                                      #c
               #gb-e;,r#b            c#a
  7a7 a lr sign$ 0ea* employ] "picipat+
    9 ! plan1 reque/+ t ! plan 2
    regi/]$2
  7b7 =a plan ) m ?an "o employ]1 a li/
    giv+ ! full "n & a4ress ( ea*
    "picipat+ employ] &! e6ective date (
    ea* employ]'s "picip,n 9 ! plan2
  7c7 a copy (! rules or t]ms (! plan2
  7d7 a c]tifi$ copy (! tru/ agree;t or
    de$--! copy (! tru/ agree;t m/ 3ta9
    ! signatures ( all employ]s
    "picipat+ 9 ! tru/2
  
,notes
  ,! tru/ee (a tru/ gov]n$ 0a ,,subp may
  2 an 9dividual1 a gr\p ( 9dividuals1
  or a corpor,n lic5s$ or o!rwise
  au?oriz$ 6(f] xs s]vices z a tru/ee4

  ,= po9ts 7c7 & 7d7 abv1 we w a3ept "o
  plan docu;t t 3ta9s bo? ! plan rules
  &! tru/ agree;t4

                                      #d
               #gb-e;,r#b            d#a
  7e7 if ! plan provides = b5efits 6be
    pd dur+ a p]iod ( unemploy;t 2c (
    tra9+1 sick;s1 a3id5t1 4abil;y1 or a
    tempor>y /oppage ( "w1 a copy (! lr
    ( a3ept.e f ! ,employ;t ,9sur.e
    ,-mis.n "u ! ,employ;t ,9sur.e
    ,regul,ns2
  
,note
  ,if ! plan only provides = b5efits 6be
  pd = mat]n;y or p>5tal l1ve1 we d n
  ne$ a lr ( a3ept.e f ! ,employ;t
  ,9sur.e ,-mis.n4

  7f7 a copy ( any collective agree;ts
    or "p ( s* agree;ts t /ate ! 3di;ns
    t apply 6! plan rules & tru/
    agree;t2
  7g7 writt5 3firm,n f ea* employ]
    "picipat+ 9 ! plan1 at ! "t !
    applic,n is made1 ( employees eligi#
    6"picipate 9 ! plan 7eligi#
    employees72 &
                                      #e
               #gb-e;,r#b             #b
  7h7 if ! plan 0 op]at+ 9 ! ye> 2f !
    ye> y appli$ = regi/r,n1 a copy (!
    f9ancial /ate;ts (! tru/ =! prec$+
    ye>4
  
    ,s5d yr applic,n = regi/r,n to3
  
    ,regi/]$ ,plans ,directorate
    ,canada ,cu/oms & ,rev5ue ,ag5cy
    ,?ird floor
    #de ,sacr@e-,coeur ,b\lev>d
    ,hull ,,qc ,k#a;,a #j;,l#e
    
#e4 ,= purposes ( sec;n #ade (! ,act1 a
  ,,subp c 2 a3ept$ = regi/r,n 0! ,m9i/]
  ( ,n,nal ,rev5ue if ! plan satisfies !
  foll[+ 3di;ns3
  7a7 ,! employ]'s 3tribu;ns m/ 2 made
    to1 &! b5efits m/ 2 pd \ (1 or "u a
    tru/4 ,! tru/ has 6be a tru/ 9
    ,canada )a fiscal p]iod 5d+ on
    ,decemb] #ca4
  
                                      #f
               #gb-e;,r#b            a#b
    ,! foll[+ plans d .n qualify =
    regi/r,n3
    --a plan t provides = pay;ts 6be
      made \ ( an op],nal rev5ue fund1
      or \ (! g5]al op]at+ rev5ues (a
      public or private 5t;y1 6employees
      or =m] employees2 or
    --a plan t provides = 3tribu;ns 6be
      made to1 & b5efits 6be pd f or "u
      a 3tract = 9sur.e4
  7b7 ,! plan m/ n be1 9 nature or
    0op],n1 a sup]annu,n1 p5.n1 retire;t
    sav+s1 def]r$ pr(it-%>+1 or an
    employees' pr(it-%>+ plan4
  7c7 ,! funds (! tru/ m/ 2 us$ only =
    pay+ p]iodic am.ts 7b5efits7 6eligi#
    employees :o >e1 or may be1 laid (f
    =a tempor>y or 9def9ite p]iod =3
    --sick;s1 a3id5t1 or a 4abil;y2
    --tempor>y lay-(f caus$ 0a /oppage (
      "w2
    --tra9+2 or
    --mat]n;y or p>5tal l1ve4
                                      #g
               #gb-e;,r#b            b#b
    ,! b5efits li/$ abv m/ al -ply )!
    ,employ;t ,9sur.e ,regul,ns adm9i/]$
    0! ,employ;t ,9sur.e ,-mis.n4 ,fur!r
    9=m,n on ! ,employ;t ,9sur.e ,-mis.n
    &! ,employ;t ,9sur.e ,regul,ns c 2
    f.d on ! ,9t]net at
    _+www.hrdc.gc.ca/sub-psc_:4
  
    ,b5efits m/ .n 2 pd3
    --= vac,n l1ve2
    --= sep>,n or ! 5d ( employ;t2
    --on or af retire;t2 or
    --6keep1 9 :ole or 9 "p1 ! =m] level
      ( remun],n ( an employee :o has1 =
      te*nological r1sons1 be5 transf]r$
      6new employ;t at a l[] level (
      remun],n4
    ,b5efits pd 6eligi# employees >e 6be
    9clud$ 9 calculat+ ! 9come (! eligi#
    employee 9 ! ye> ! b5efit is rcvd4
  7d7 ,am.ts pd \ (! tru/ z a result (
    an am5d;t 6w9d up ! plan m/ 2 pd 6!
    employ] or "picipat+ employ]s1 z
    appropriate4 ,! am.ts rcvd m/ 2   #h
               #gb-e;,r#b            c#b
    9clud$ 9 ! calcul,n (! employ]'s
    9come =! ye> 9 : ! am.t 0 rcvd4
#f4
  7a7 ,! plan has 6/ate ! class or
    classes ( eligi# employees 6be cov]$
    &! eligibil;y require;ts4 ,! eligi#
    employees m/ 2 employees :o >e
    eligi# 6rcv ;,,ei b5efits4
  
    ,! plans m/ .n give b5efits to3
    7;i7 a "pn] or proprietor2
    7;ii7 a p]son :o1 9dividu,y or z "o
      (a gr\p ( relat$ p]sons1 directly
      or 9directly 3trols ! employ]2 or
    7;iii7 a p>5t1 sp\se1 -mon-law "pn]1
      or * ( s* a p]son id5tifi$ 9 7;i7
      or 7;ii7 abv4
    
,note
  ,9 ! case (a corpor,n1 83trol0 m1ns !
  "r 9 [n]%ip (! numb] ( %>es nec
  6provide a major;y (! votes 9 ! elec;n
  (! ,bo>d ( ,directors (! corpor,n or
  6au?orize ! w9d-up (! corpor,n4     #i
               #gb-e;,r#b            d#b
  ,if "! is no %>e capital1 a p]son :o
  has ! abil;y 6appo9t ! ,bo>d (
  ,directors (! corpor,n w 2 3sid]$
  63trol ! corpor,n4

  7b7 ,! me?od = det]m9+ ! b5efits paya#
    6eligi# employees m/ 2 /at$ cle>ly 9
    ! plan rules &! b5efits paya# m/ 2
    r1sona#4 ,we 3sid] 8r1sona#0 6be a
    -b9$ weekly b5efit1 repres5t+ !
    eligi# employee's weekly ;,,ei
    b5efits plus any b5efits pd "u a
    regi/]$ ,,subp4 ,? am.t m/ n 2 m ?an
    #ie@3p (! weekly am.t pd 6! eligi#
    employee1 bas$ on annual remun],n1
    rcvd 9 ! ye> prec$+ ! lay-(f or
    l1ve4
  





                                     #aj
               #gb-e;,r#b            e#b
    ,example
    ,9 ! foll[+ situ,n1 ! maximum weekly
      am.t paya# f ! ,,subp is3
    
    pre-lay-(f remun],n "" 4#cjj p] week
    maximum b5efit
      7#ie@3p7 """"""""""" 4#bhe p] week
    less ;,,ei b5efits """ 4#agj p] week
    am.t 6be pd f ! ,,subp 4#aae p] week
    
  7c7 ,! plan m/ e/abli%3
    7;i7 ! am.t & tim+ ( employ]s'
      3tribu;ns2 &
    7;ii7 ! maximum fund+ level (! tru/4
    ,3tribu;ns &! maximum fund+ level h
    6be r1sona# =! numb] ( eligi#
    employees1 _! levels ( remun],n1 &!
    b5efit provi.ns (! plan4
--------------------------------------#c
    ,we 3sid] ! foll[+ =mula = det]m9+ !
    maximum fund+ level 6be r1sona#3
  
    "o ?ird (! am.t ( weekly ,,subp
    b5efits paya# multipli$ 0!       #aa
               #gb-e;,r#b            a#c
    numb] ( weeks b5efits >e paya# 76a
    maximum ( #eb weeks7 multipli$ 0!
    numb] ( eligi# employees4
  7d7 ,! plan m/ provide t all eligi#
    employees w 2 9=m$ promptly1 9
    writ+1 (! t]ms (! plan1 & w 2 told
    p]iodic,y ( _! 3t+5tly a3ru$ cr$its1
    or giv5 a3ess 6s* 9=m,n on reque/4
  7e7 ,! plan m/ provide =! 4burse;t (
    funds on w9d-up (! plan4 ,! a3epta#
    me?ods = settle;t >e /at$ 9
    p>agraphs #aj & #aa4
  7f7 ,! plan m/ n provide =! transf] (
    am.ts 6an employees' welf>e fund
    dur+ ! op],n (! plan or at plan w9d-
    up4 ,! t]m 8employees' welf>e fund0
    ref]s 6any fund t is kept =! g5]al
    welf>e (! employees4 ,examples (
    welf>e funds >e3
    --a wage loss replace;t plan 7o!r
      ?an a ,,subp7
    --a private h1l? s]vice plan
    --an 9come ma9t5.e plan
    --a supple;t>y h1l? c>e plan     #ab
               #gb-e;,r#b            b#c
    --a sick l1ve plan
    --a h1l? & welf>e tru/
    --a sick;s or a3id5t plan
    --an em]g5cy m$ical c>e plan
    --a 4abil;y 9sur.e plan
    
        ,"p ,,ii--,g5]al ,9=m,n
    
                ,am5d;ts
    
#g4 ,plan am5d;ts1 *anges 9 tru/ees1
  *anges 9 employ] 9=m,n1 & a4i;ns 6or
  dele;ns f ! li/ ( "picipat+ employ]s
  m/ 2 s5t 6! ,regi/]$ ,plans
  ,directorate at ! a4ress li/$ 9
  p>agraph #d4

  ,if "! is a *ange 9 tru/ee1 y h 6s5d u
  a c]tifi$ copy (! new tru/ agree;t1 :
  9cludes ! signature ( all "pies 6!
  tru/4


                                     #ac
               #gb-e;,r#b            c#c
  ,plan am5d;ts or *anges 9 tru/ee or
  employ] 9=m,n m/ 2 submitt$ )9 #cj "ds
  ( _! e6ective date4

       ,deductibil;y ( ,3tribu;ns
    
#h4 ,employ] 3tribu;ns made 6! tru/ee (!
  plan >e tax deducti#4 ,"! >e no
  3tribu;n limits /at$ 9 ! ,act4 ,h["e1
  ! maximum fund+ level 7see #f7c77 /at$
  9 ! plan rules w limit ! am.ts t c 2
  3tribut$4

  ,af ! maximum fund+ level is r1*$1
  employ] 3tribu;ns c no l;g] 2 made4
#i4 ,al? ! ,9come ,tax ,act does n
  prev5t employees f mak+ 3tribu;ns1
  p>agraph #cg7#b77e7 (! ,employ;t
  ,9sur.e ,regul,ns prohibits employee
  3tribu;ns4



                                     #ad
           ,w9d+ ,up a ,plan         d#c
    
#aj4 ,we h 6be notifi$ :5 a plan is
  t]m9at$ or w.d up1 &! foll[+ docu;ts
  m/ 2 submitt$3
  7a7 a lr1 plan am5d;t1 or bo>d
    resolu;n tell+ u t ! plan has be5
    w.d up & giv+ ! date (! w9d-up2
  7b7 a copy (! f9ancial /ate;ts (! tru/
    on ! date ( w9d-up2 &
  7c7 af all funds h be5 pd \1 a /ate;t
    f ! tru/ee giv+ ! date ! la/ (! plan
    funds 7 pd \ &! me?od ( settle;t
    7see p>agraph #aa74
  
      ,a3epta# ,me?ods ( ,settle;t
           on ,plan ,w9d-,up
    
#aa4 ,! foll[+ =ms ( settle;t >e
  a3epta#3
  7a7 prior 6w9d-up1 3t9u$ pay;t (
    b5efits 6eligi# employees until all
    funds (! plan h be5 pd \2 &
  
                                     #ae
               #gb-e;,r#b            e#c
  7b7 refund ( am.ts 6employ] or
    "picipat+ employ]s z appropriate4
  
,note
  ,if y wi% 6settle 9 ano!r way1 y m/
  s5d u a writt5 reque/ 2f pay+ any
  am.ts \ (! plan4 ,s5d ! reque/ 6!
  a4ress not$ 9 p>agraph #d4

            ,tax on a ,tru/
    
#ab4 ,! e>n+s (a tru/ gov]n$ 0a ,,subp
  >e n subject 6tax :ile ! plan is
  regi/]$ "u sec;n #ade (! ,act4

           ,tax ,ye> (a ,tru/
    
#ac4 ,! tax ye> (a tru/ gov]n$ 0a ,,subp
  is ! cal5d> ye> or "p-ye> 9 : ! tru/
  exi/$4



                                     #af
        ,annual ,return (a ,tru/     f#c
    
#ad4 ,! tru/ee (a ,,subp m/ -plete ,=m
  ,t#c;,s1 ,supple;t>y ,unemploy;t
  ,b5efit ,plan ,9come ,tax ,return1 &
  file x )9 #ij "ds (! 5d ( ea* cal5d>
  ye> = : ! tru/ is 9 e6ect4 ,copies (!
  return >e availa# at yr local tax
  s]vices (fice or f \r ,web site at
  _+www.ccra.gc.ca_:4

  ,s5d ! -plet$ return to3

  ,ottawa ,te*nology ,c5tre
  #hge ,h]on ,road
  ,ottawa1 ,,on ,k#a;,a #a;,a#b
--------------------------------------#d
           ,help & ,m ,9=m,n
    
#ae4 ,y c get help & m 9=m,n 03tact+ !
  ,regi/]$ ,plans ,directorate3



                                     #ag
               #gb-e;,r#b            a#d
  ,g5]al ,5quiries3
    #a-hjj-bfg-cajj or
    7#fac7 #ied-jdai 7,5gli%7
    #a-hjj-bfg-eefe or
    7#fac7 #ied-jicj 7,fr5*7
  ,facsimile3 7#fac7 #ieb-jaii

  ,y c al visit ! ,,ccra ,web site at
  _+www.ccra.gc.ca_:4














                                     #ah