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

          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act
  ,wage ,loss ,replace;t ,plans
,numb]3 ,,it-#dbh
,date3 ,april #cj1 #aigi
,ref];e3 ,p>agraph #f7#a77f7 7al
  p>agraph #f7#a77a7 & sec;n #ai (!
  ,9come ,tax ,applic,n ,rules1 #aiga7

#a4 ,p>agraph #f7#a77f7 provides t1 =
  #aigb & subsequ5t tax,n ye>s1 am.ts
  rcvd on a p]iodic basis 0an employee
  or an ex-employee z -p5s,n = loss (
  9come f an (fice or employ;t1 t 7
  paya# "u a sick;s1 a3id5t1 4abil;y or
  9come ma9t5.e 9sur.e plan 7in ?
  bullet9 ref]r$ 6z a 8wage loss
  replace;t plan07 6: ! employ] made a
  3tribu;n1 >e 6be 9clud$ 9 9come1 b
  subject 6a reduc;n z specifi$ 9 t
  p>agraph = 3tribu;ns made 0!        #a
               ,,it-#dbh             a#a
  employee 6! plan af #aifg4 ,2f #aigb1
  s* am.ts rcvd 0a taxpay] 7 n 9clud$ 9
  9come4
#b4 ,p>agraph #f7#a77f7 does n apply 6a
  self-employ$ p]son 9asm* z any am.t
  rcvd 0s* p]son 9 ! way ( an 9come
  ma9t5.e pay;t wd n 2 -p5s,n = loss (
  9come f an (fice or employ;t4 ,) reg>d
  to 8ov]h1d exp5se 9sur.e0 & 89come
  9sur.e0 (a self-employ$ p]son1 see
  ,9t]pret,n ,bullet9 ,,it-#bbc4

     ,exemp;n = ,plans ,e/abli%$ 2f
            ,june #ai1 #aiga
            7p>agraphs #c-d7
    
#c4 ,transi;nal provi.ns 9 sec;n #ai (!
  ,9come ,tax ,applic,n ,rules1 #aiga
  /ipulate t am.ts t wd o!rwise 2 9clud$
  9 9come "u p>agraph #f7#a77f7 >e 6be
  exclud$ if !y 7 rcvd pursuant 6a plan
  t exi/$ on ,june #ah1 #aiga & 7 9
  3sequ;e ( an ev5t t o3urr$ prior
  6#aigd4 ,-;ts on ^! transi;nal      #b
               ,,it-#dbh             b#a
  provi.ns1 "picul>ly ) reg>d 6admissi#
  & non-admissi# *anges 9 pre-,june #ai1
  #aiga plans1 appe> 9 ,,it-#ed4 ,x is
  6be not$ t1 = #aigd & subsequ5t tax,n
  ye>s1 ! exemp;n 9 sec;n #ai (! ,,itar
  is applica# only if am.ts rcvd 0a
  taxpay] >e attributa# 6an ev5t o3urr+
  2f #aigd4 ,9 ? 3text1 ! ^w 8ev5t0 has
  ref];e 6! ?+ t caus$ ! 4abil;y4 ,9 !
  case ( an a3id5t1 = example1 al? !
  e6ect on ! taxpay]'s h1l? may n h
  2come noticea# or s]i\s until #aigd or
  a lat] ye>1 ! 8ev5t0 wd h o3urr$ 2f
  #aigd if ! a3id5t took place 2f #aigd
  &! lat] 4abil;y 0 directly attributa#
  6! a3id5t4 ,simil>ly1 9 ! case (a
  deg5]ative 41se s*
--------------------------------------#b
  z muscul> dy/rophy1 ! 8ev5t0 is !
  onset (! 41se h["e m* lat] ! 9capac;y
  o3urs4 ,on ! o!r h&1 a recurr+ 41se1
  s* z a s1sonal all]gy or *ronic

                                      #c
               ,,it-#dbh             a#b
  tonsillitis1 wd qualify z an 8ev5t0
  only =! "picul> p]iod ( "o attack4
#d4 ,= an illu/r,n (! calcul,ns 9volv$
  ": bo? p>agraph #f7#a77f7 (! ,act &
  sec;n #ai (! ,,itar apply 6a "picul>
  taxpay]1 9 di6]5t tax,n ye>s1 see #be
  2l4

         ,m1n+ (a 8,wage ,loss
           ,replace;t ,plan0
           7p>agraphs #e-aj7
    
#e4 ,9 ! ,de"p;t's view1 a plan 6:
  p>agraph #f7#a77f7 applies is any
  >range;t1 h["e x is /yl$1 2t an
  employ] & employees1 or 2t an employ]
  &a gr\p or associ,n ( employees1 "u :
  provi.n is made = 9demnific,n ( an
  employee1 0m1ns ( b5efits paya# on a
  p]iodic basis1 if an employee su6]s a
  loss ( employ;t 9come z a 3sequ;e (
  sick;s1 mat]n;y or a3id5t4 ,? >range;t
  may 2 =mal 9 nature1 z evid;ed 0a
  3tract negotiat$ 2t an employ] &    #d
               ,,it-#dbh             b#b
  employees1 or x may 2 9=mal1 >is+ f an
  "u/&+ on ! "p (! employees1 t wage
  loss replace;t b5efits wd 2 made
  availa# 6!m 0! employ]4 ,": ! >range;t
  9volves a 3tract ( 9sur.e ) an 9sur.e
  -pany1 ! 9sur.e 3tract 2comes "p (!
  plan b does n 3/itute ! plan xf4
#f4 ,": x is app>5t t a plan 0 9/itut$
  )! 9t5;n or =! purpose ( provid+ wage
  loss replace;t b5efits1 ! assump;n w 2
  t x is a plan 6: p>agraph #f7#a77f7
  applies un.s ! 3tr>y c 2 e/abli%$4 ,s*
  a plan w 2 3sid]$ 6exi/ ":1 = example1
  pay;ts "u ! plan >e 6-m;e only :5 sick
  l1ve cr$its >e exhau/$ or ": b5efits
  >e subject 6reduc;n 0! am.t ( any
  wages or wage loss replace;t b5efits
  paya# "u o!r plans4 ,a supple;t>y
  unemploy;t b5efit plan1 z def9$ 9
  subsec;n #ade7#a71 is n 3sid]$ 6be a
  plan 6: p>agraph #f7#a77f7 applies4
#g4 ,a plan = purposes ( p>agraph
  #f7#a77f7 (! ,act & sec;n #ai (!
  ,,itar m/ 2 an 89sur.e0 plan4 ,^?   #e
               ,,it-#dbh             c#b
  provi.ns >e n applica#1 "!=e1 6un9sur$
  employee b5efits s* z 3t9u+ wage or
  sal>y pay;ts bas$ on sick l1ve debits1
  : pay;ts >e 9clud$ 9 9come "u p>agraph
  #f7#a77a74 ,x is 6be not$ t1 :ile a
  plan m/ 9volve 9sur.e1 x is n nec t "!
  2 a 3tract ( 9sur.e ) an 9sur.e -pany4
  ,if1 h["e1 9sur.e is n provid$ 0an
  9sur.e -pany1 ! plan m/ 2 "o t is bas$
  on 9sur.e pr9ciples1 i4e41 funds m/ 2
  a3umulat$1 norm,y 9 ! h&s ( tru/ees or
  9 a tru/ a3.t1 t >e calculat$ 6be
  su6ici5t 6meet anticipat$ claims4 ,if
  ! >range;t m]ely 3si/s ( an unfund$
  3t+5cy res]ve on ! "p (! employ]1 x wd
  n 2 an 9sur.e plan4
--------------------------------------#c
#h4 ,an employ] may 3tribute 6sep>ate
  plans = di6]5t classes or gr\ps (
  employees4 ,= example1 "! may 2 "o
  plan = cl]ical /aff & ano!r plan =
  adm9i/rative /aff4 ,ea* plan w 2
  recogniz$ z a sep>ate plan4 ,9 o!r
  circum/.es1 an employ] may h "o     #f
               ,,it-#dbh             a#c
  plan t provides = %ort-t]m sick;s
  b5efits & ano!r plan t provides = l;g-
  t]m 4abil;y b5efits4 ,ea* s* plan
  norm,y wd 2 3sid]$ a sep>ate plan =
  all purposes b1 if desir$1 !y may 2
  tr1t$ z "o plan provid$ !y -ply )!
  foll[+ 3di;ns3
  7a7 ! same classes ( employees >e
    5titl$ 6"picipate 9 bo? plans1 &
  7b7 ! premiums or o!r co/ ( ea* plan
    is %>$ 9 ! same ratio 0! employ] &!
    employees4
#i4 ,an associ,n ( employ]s1 or a h1l? &
  welf>e tru/ t is organiz$ & manag$ 0or
  on 2half ( bo? employ]s & employees 9
  a c]ta9 9du/ry1 may e/abli% a plan )
  an 9sur] t is availa# 6all employ]-
  memb]s4 ,9 ^! circum/.es1 if "! is "o
  9sur.e 3tract 2t ! 9sur] &! associ,n (
  employ]s or ! h1l? & welf>e tru/ &!
  3tract 0 5t]$ 96af ,june #ai1 #aiga1
  "! is 3sid]$ 6be "o plan4 ,":
  employees 3tribute 6! co/ ( b5efits
  provid$ 0a h1l? & welf>e tru/1      #g
               ,,it-#dbh             b#c
  see p>agraph #f ( ,,it-#he;,r reg>d+ !
  am.t t may qualify z an employee's
  3tribu;n = purposes ( subp>agraph
  #f7#a77f77;v74 ,= plans t exi/$ prior
  6,june #ai1 #aiga see p>agraph #g (
  ,,it-#ed4
#aj4 ,": ! nature ( employ;t 9 a "picul>
  9du/ry is s* t x is usual = employees
  6*ange employ]s frequ5tly 7e4g4 !
  3/ruc;n 9du/ry7 &! 3t9u;y ( wage loss
  replace;t b5efits c 2 assur$ only if
  s* b5efits >e provid$ "u a plan
  adm9i/]$ 0a union or a simil> associ,n
  ( employees r ?an directly 0! v>i\s
  employ]s1 ! >range;t 2t ! "picipat+
  employ]s &! organiz,n repres5t+ !
  employees is view$ z a s+le wage loss
  replace;t plan4

           ,lump-sum ,pay;ts
           7p>agraphs #aa-ab7
    
#aa4 ,if a lump-sum pay;t is made 9 lieu
  ( p]iodic pay;ts1 t am.t w 2        #h
               ,,it-#dbh             c#c
  3sid]$ 6be 9come "u p>agraph
  #f7#a77f74
#ab4 ,"s 3tracts ( employ;t may provide
  = pay;t ( p]iodic b5efits 6employees 9
  respect ( loss ( 9come due 64abil;y &
  may al provide t employees w rcv a
  lump-sum pay;t on retire;t1 resign,n
  or d1? bas$ on ! value ( unus$ sick
  l1ve cr$its a3umulat$ "u t plan4 ,ev5
  ?\< ^! sep>ate >range;ts may 2 jo9tly
  fund$ 0employ]-employee 3tribu;ns1 x
  is ! posi;n (! ,de"p;t t s* lump-sum
  pay;ts >e n a p]iodic pay;t "u a wage
  loss replace;t plan 6: p>agraph
  #f7#a77f7 applies b >e taxa# 9 !
  employee's h&s 0subsec;ns #e7#a7 &
  #f7#c7 z remun],n rcvd 0!m pursuant
  6_! 3tract (
--------------------------------------#d
  employ;t4 ,6! ext5t t a "p (! lump sum
  pay;t has be5 fund$ 0employee
  3tribu;ns n deduct$ 0! employee "u
  subp>agraph #f7#a77f77;v7 9 -put+ !
  por;n ( am.ts taxa# "u p>agraph     #i
               ,,it-#dbh             a#d
  #f7#a77f71 ! a3umulat$ employee
  3tribu;ns 9 respect "!( 7b n any 9t]e/
  cr$it$ "!on7 wd repres5t a return (
  capital 6employees & ne$ n 2 9clud$ z
  "p (! taxa# lump sum pay;t4

         ,employee's ,3tribu;n
             7p>agraph #ac7
    
#ac4 ,employee 3tribu;ns t >e deducti#
  "u subp>agraph #f7#a77f77;v71 >e
  re/rict$ 6^? t 7 made 6! "picul> plan
  f : ! b5efits 7 rcvd4 ,?us1 if an
  employee *anges employ;t & 2comes a
  b5efici>y "u ! plans (! new employ]1 !
  employee may n deduct ! 3tribu;ns made
  dur+ ! previ\s employ;t f b5efits rcvd
  f ! new employ]'s plan4 ,= ? purpose1
  a *ange 9 employ;t is n 3sid]$ 6take
  place ": an un9corporat$ busi;s is
  9corporat$ or ": "! has be5 a m]g] or
  amalgam,n4 ,al1 ! 3t9u;y ( an exi/+
  plan is g5],y n a6ect$ 09t]nal alt],ns
  9 ! plan1 s* z a *ange 9 ! 9sur]   #aj
               ,,it-#dbh             b#d
  or an improve;t 9 b5efits4 ,h["e1 =
  purposes ( sec;n #ai ( ,,itar1 an
  9cr1se 9 b5efits af ,june #ah1 #aiga1
  9 a pre-,june #ai1 #aiga plan may 2
  view$ z ! cre,n (a new plan z 9dicat$
  9 p>agraph #d ( ,,it-#ed4 ,on ! o!r
  h&1 ": an employee1 2c (a promo;n or
  job reclassific,n1 is mov$ f "o ( 8
  employ]'s plans 6ano!r1 s* z a move f
  ! 8g5]al0 plan 6! 8executive0 plan1
  3tribu;ns 6! =m] plan wd n 2 deducti#
  9 respect ( b5efits rcvd f ! latt]
  plan4

         ,employ]'s ,3tribu;ns
           7p>agraphs #ad-ae7
    
#ad4 ,= b5efits rcvd 0an employee "u a
  wage loss replace;t plan 6be subject
  6tax 9 8 h&s "u p>agraph #f7#a77f71 !
  plan m/ 2 "o 6: ! employ] has made a
  3tribu;n \ ( 8 [n funds4 ,an employ]
  does n make s* a 3tribu;n 6a plan if
  he m]ely deducts an am.t f an      #aa
               ,,it-#dbh             c#d
  employee's gross sal>y or wages &
  remits ! am.t on ! employee's 2half
  6an 9sur]4 ,9 ^! circum/.es1 !
  employee's remun],n = tax purposes is
  n reduc$ 0! am.t )held & remitt$ 0!
  employ] 6! 9sur]4 ,": ! employ] has
  made an actual 3tribu;n 6a plan1
  p>agraph #f7#a77a7 provides t x is n
  6be 9clud$ 9 ! 9come (! employees if !
  plan is a 8gr\p sick;s or a3id5t
  9sur.e plan04 ,x is 3sid]$ t ? exemp;n
  9 p>agraph #f7#a77a7 applies 6any (!
  ?ree types ( plans m5;n$ 9 p>agraph
  #f7#a77f71 provid$ t !y >e gr\p plans4
#ae4 ,if an employ] %d h a plan t is 9
  "p a wage loss replace;t plan & 9 "p a
  plan t provides = o!r types ( b5efits1
  ! employ] m/ 2 prep>$
--------------------------------------#e
  6id5tify t "p ( any premiums pd 0hm1
  or o!r 3tribu;n 0hm 6! plan1 t relates
  6! o!r types ( b5efits 9clud$ 9 ! plan
  &1 simil>ly1 ! "p (! employees'
  3tribu;ns1 if any1 t relate 6!     #ab
               ,,it-#dbh             a#e
  wage loss replace;t "p (! plan4 ,?
  9=m,n is requir$ 6det]m9e :e!r ! wage
  loss replace;t plan is "o 6: ! employ]
  has 3tribut$ &! relevant am.t ( an
  employee's 3tribu;n = purposes (
  subp>agraph #f7#a77f77;v74

       ,employee ,pay-,all ,plans
           7p>agraphs #af-ba7
    
#af4 ,an employee-pay-all plan is a plan
  ! 5tire premium co/ ( : is pd 0"o or m
  employees4 ,except z 9dicat$ "u #ba
  2l1 b5efits \ ( s* a plan >e n taxa#
  ev5 if !y >e pd 9 3sequ;e ( an ev5t
  o3urr+ af #aigc1 2c an employee-pay-
  all plan is n a plan )9 ! m1n+ (
  p>agraph #f7#a77f74
#ag4 ,x is a "q ( fact :e!r or n an
  employee-pay-all plan exi/s &! onus is
  g5],y on ! employ] 6prove ! exi/;e (
  s* a plan4 ,x %d 2 emphasiz$ t !
  ,de"p;t w n a3ept a retroactive *ange
  6! tax /atus (a plan4 ,=           #ac
               ,,it-#dbh             b#e
  example1 an employ] _c *ange ! tax
  /atus (a plan 0a4+ at ye> 5d
  6employees' 9come ! employ] 3tribu;ns
  6a wage loss replace;t plan t wd
  norm,y 2 3sid]$ 6be non-taxa# b5efits4
  ,on ! o!r h&1 ": an employee-pay-all
  plan does1 9 fact1 exi/ & x provides
  =! employ] 6pay ! employee's premiums
  6! plan & 6a3.t = !m 9 ! mann] ( wages
  or sal>y1 ! result is z ?\< ! premiums
  _h be5 )held f ! employee's wages or
  sal>y4 ,t is1 ! plan ma9ta9s xs /atus
  z an employee-pay-all plan if ! plan
  provid$ = s* an >range;t at ! "t !
  pay;t 0 made4
#ah4 ,if1 "u a wage loss replace;t plan1
  ! employ] makes 3tribu;ns = "s
  employees1 b n all1 ! plan w n 2
  3sid]$ 6be an employee-pay-all plan
  ev5 = ^? employees :o m/ make all
  3tribu;ns !mvs4 ,x is ! ,de"p;t's view
  t all pay;ts \ (a wage loss replace;t
  plan 6: ! employ] has 3tribut$ >e
  subject 6! provi.ns ( p>agraph     #ad
               ,,it-#dbh             c#e
  #f7#a77f7 reg>d.s (! fact t !
  employ]'s 3tribu;ns may 2 on a3.t (
  specific employees only4
#ai4 ,": ! t]ms (a plan cle>ly e/abli% t
  x is 9t5d$ 6be an employee-pay-all
  plan1 ! plan w 2 recogniz$ z s* ev5
  ?\< ! employ] makes a 3tribu;n 6x on
  2half ( an employee dur+ an elim9,n
  p]iod 7i4e4 ! p]iod af ! 4abil;y b 2f
  ! f/ pay;t f ! plan 2comes due74 ,dur+
  ? p]iod norm,y "! wd 2 no sal>y or
  wages f : ! 3tribu;n cd 2 deduct$4
  ,any am.t s 3tribut$ 0an employ] %d 2
  report$ z remun],n (! employee on ^:
  2half x 0 3tribut$ 9 ord] 6ma9ta9 !
  employee-pay-all "* (! plan4
--------------------------------------#f
#bj4 ,": an employ] pays1 on 2half ( an
  employee1 ! premium "u a non-gr\p plan
  t is
  7a7 a sick;s or a3id5t 9sur.e plan1
  7b7 a 4abil;y 9sur.e plan1 or
  7c7 an 9come ma9t5.e 9sur.e plan1
                                     #ae
               ,,it-#dbh             a#f
  ! pay;t (! premium is reg>d$ z a taxa#
  b5efit 6! employee4 ,! pay;t 0!
  employ] is n view$ z a 83tribu;n0 0!
  employ] "u ! plan1 & p>agraph
  #f7#a77f7 does n apply 6subject 6tax 9
  ! employee's h&s any b5efits rcvd 0hm
  pursuant 6! plan4
#ba4 ,:e!r or n ! b5efits an employee
  rcvs "u a plan >e requir$ 6be 9clud$ 9
  8 9come is gov]n$ bo? 0! type ( plan 9
  e6ect at ! "t (! ev5t t gave rise 6!m
  & any *anges 9 ! plan subsequ5t 6t "t4
  ,:5 a pre-,june #ai1 #aiga plan1 or an
  employee-pay-all plan1 is *ang$ &
  2comes a new taxa# plan1 an employee
  :o 0 rcvg b5efits at ! "t (! *ange may
  3t9ue 6rcv !m tax-free "!af b only 9 !
  am.t &=! p]iod specifi$ 9 ! plan z x 0
  2f ! *ange4 ,": ! new taxa# plan
  provides any 9cr1se 9 b5efits1 :e!r
  09cr1ses 9 am.ts or "? ext5.n (!
  b5efit p]iod1 ! a4i;nal b5efits m/ 2
  9clud$ 9 9come s9ce !y fl[ f ! new
  taxa# plan4 ,": an employee is     #af
               ,,it-#dbh             b#f
  rcvg b5efits "u a taxa# plan at a "t
  :5 x is 3v]t$ 6a new employee-pay-all
  plan1 ! b5efits he 3t9ues 6rcv
  subsequ5t 6! date ( 3v].n1 6! ext5t t
  !y 7 provid$ = 9 ! old plan1 w rema9 (
  an 9come nature 2c !y 3t9ue 6fl[ f !
  old taxa# plan4

         ,claimant's ,survivors
             7p>agraph #bb7
    
#bb4 ,if ! pay;t ( wage loss replace;t
  b5efits %d 3t9ue af ! d1? ( an
  employee :o 0 rcvg s* b5efits1
  p>agraph #f7#a77f7 is n applica# 6s*
  b5efits pd 6! wid[ or o!r dep5d5t =!
  r1son t ! am.ts rcvd d n relate 6a
  loss ( 9come f an (fice or employ;t (!
  recipi5t4 ,s* pay;ts1 h["e1 may 2
  view$ z 2+ rcvd 9 recogni;n (! dec1s$
  employee's s]vice 9 an (fice or
  employ;t & 2 9clud$ 9 9come z a d1?
  b5efit if !y exce$ ! exemp;n provid$ 9
  subsec;n #bdh7#a74                 #ag
            ,9=m,n ,returns          c#f
             7p>agraph #bc7
    
#bc4 ,p>agraph #bjj7#b77f7 (! ,9come
  ,tax ,regul,ns /ipulates t e p]son :o
  makes pay;ts pursuant 6a wage loss
  replace;t plan is requir$ 6file ,=m
  ,t#d;,a 9=m,n return4 ,! law does n
  require t 9come tax 2 deduct$ f s*
  pay;ts4

      ,u4,i4,c4 ,employee ,premium
         ,rebate 7p>agraph #bd7
    
#bd4 ,a wage loss replace;t plan may
  qualify ! employ] =a reduc;n 9
  unemploy;t 9sur.e premiums "u subsec;n
  #fd7#d7 (! ,unemploy;t
--------------------------------------#g
  ,9sur.e ,act1 #aiga4 ,? subsec;n al
  provides t five-twelf?s ( any s*
  reduc;n m/ 2 us$ 0! employ] =! b5efit
  ( 8 employees4 ,! b5efit may 2 3f]r$
  directly 0! employ]1 9directly "? an
  employees h1l? & welf>e tru/ or    #ah
               ,,it-#dbh             a#g
  9 any o!r mann]1 b x w only 2 tax-free
  9 an employee's h&s if x is 3f]r$ 9 !
  =m (a b5efit specific,y exempt f tax,n
  0p>agraph #f7#a77a74

      ,-put,n ( ,b5efit 7p>agraph
                  #be7
    
#be4 ,! foll[+ is an example (! -put,n
  (! am.t ( pay;ts rcvd "u a wage loss
  replace;t plan t is 9clud$ 9 9come
  pursuant 6p>agraph #f7#a77f73











                                     #ai
               ,,it-#dbh             b#g
,assume3
  7a7 ,employee's 3tribu;ns 7in a4i;n
    6employ]'s 3tribu;ns7
  
,ye> """"" ,am.ts """""""""" ,cumulative
 """"""""""""""""""""""""""" ,bal.e
#aifh-ga   4#aaj p] annum "" 4#ddj
#aigb """" 4#abj """"""""""" 4#efj
#aigc """" 4#adj """"""""""" 4#gjj
#aigd """" 4#adj """"""""""" 4#hdj
#aige """" 4#adj """"""""""" 4#ihj
#aigf """" 4#adj """"""""""" 4#a1abj
#aigg """" 4#afj """"""""""" 4#a1bhj

  7b7 ,pay;ts rcvd
  
#aigb """" 4#bjj """"""""""" 4#bjj
#aigc """" 4#cjj """"""""""" 4#ejj
#aigd """" 4#bdj """"""""""" 4#gdj
#aige """" 4#a1jjj """"""""" #a1gdj
#aigf """" 4#ajj """"""""""" #a1hdj
#aigg """" 4#a1jjj """"""""" 4#b1hdj

                                     #bj
               ,,it-#dbh             c#g
  7c7 ,! plan 0 9 exi/;e prior 6,june
    #ai1 #aiga & rema9s un*ang$4
  7d7 ,! pay;ts rcvd \ (! plan 9 #aigd1
    #aige1 #aigf & #aigg >e z a result (
    ev5ts o3urr+ af #aigc4
  
  ,am.t ,9clud$ 9 ,9come3
#aigb & #aigc--
  n"o (! pay;ts rcvd >e 9come 2c ( sec;n
  #ai (! ,,itar
#aigd--less] (3
  a7 pay;ts rcvd
    9 #aigd """"""""""" 4#bdj
  b7 a7regate (
    pay;ts
    rcvd af
    #aiga """ 4#gdj
less3
  a7regate (
    3tribu;ns
    made af
    #aifg """ 4#hdj """ ,,nil
  am.t 6be
    9clud$ "u                        #ba
               ,,it-#dbh             d#g
    p>agraph
    #f7#a77f7 """""""""""""""""""" ,,nil
--------------------------------------#h
#aige--less] (3
  a7 pay;ts rcvd
    9 #aige """"""""" 4#a1jjj
  b7 a7regate (
    pay;ts
    rcvd af
    #aiga   4#a1gdj
less3
  a7regate (
    3tribu;ns
    made af
    #aifg """ 4#ihj """ 4#gfj
  am.t 6be
    9clud$ "u
    p>agraph
    #f7#a77f7 """""""""""""""""""" 4#gfj
#aigf--less] (3
  a7 pay;ts rcvd
    9 #aigf """"""""""" 4#ajj
  
                                     #bb
               ,,it-#dbh             a#h
  b7 pay;ts
    rcvd 9
    #aigf """ 4#ajj
less3
  3tribu;ns
    made 9
    #aigf """ 4#adj """ ,,nil
  am.t 6be
    9clud$ "u
    p>agraph
    #f7#a77f7 """""""""""""""""""" ,,nil
#aigg--less] (3
  a7 pay;ts rcvd
    9 #aigg """"""""" 4#a1jjj
  b7 pay;ts rcvd
    s9ce ! mo/
    rec5t ye>
    dur+ : a
    b5efit 0
    taxa# "u
    ? provi.n
    7#aige7 4#a1ajj

                                     #bc
               ,,it-#dbh             b#h
less3
  3tribu;ns
    made s9ce
    #aige """ 4#cjj """ 4#hjj
  am.t 6be
    9clud$ "u
    p>agraph
    #f7#a77f7 """""""""""""""""""" 4#hjj















                                     #bd