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A State of Change - May 2013

Published on: May 29, 2013

A new accounting standard, Section 3462, Employee Future Benefits under Part II of the CICA Handbook has been proposed by the Accounting Standards Board. In this article, we provide a summary of the major differences between this new standard and the existing Section 3461, Employee Future Benefits in Part II, and the effect the new standard will have on NPOs. We also outline the key factors to be considered by an organization when assessing sales tax compliance associated with a registered employee pension plan. Lastly, this issue features an article relating to the T3010 Registered Charity Information Return, and the implications of the failure to file within the Canada Revenue Agency’s deadlines.


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