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