Report on Federal Tax Expenditures 2020 5
Total Page:16
File Type:pdf, Size:1020Kb
Load more
Recommended publications
-
Pressures for the Harmonization of Income Taxation Between Canada and the United States
This PDF is a selection from an out-of-print volume from the National Bureau of Economic Research Volume Title: Canada-U.S. Tax Comparisons Volume Author/Editor: John B. Shoven and John Whalley, editors Volume Publisher: University of Chicago Press Volume ISBN: 0-226-75483-9 Volume URL: http://www.nber.org/books/shov92-1 Conference Date: July 26-27, 1990 Publication Date: January 1992 Chapter Title: Pressures for the Harmonization of Income Taxation between Canada and the United States Chapter Author: Robin Boadway, Neil Bruce Chapter URL: http://www.nber.org/chapters/c7478 Chapter pages in book: (p. 25 - 74) 1 Pressures for the Harmonization of Income Taxation between Canada and the United States Robin Boadway and Neil Bruce 1.1 Introduction: The Question of Tax Harmonization The determination of tax policy is among the most sovereign functions of governments. The choices to be made include of the level of tax revenues to be collected (and hence the level of public sector spending), the economic activities to be taxed (the tax bases and the tax mix), the distribution of the tax burden over different groups and income classes in the country, and the distri- bution of the tax revenues to different levels of government in the country. From an economic point of view, there are a number of criteria that might be used in formulating tax policy. These include minimizing the burden on the population of raising the given amount of revenue, minimizing the administra- tive costs of the tax system both to the government and to the taxpayers, achieving the desired amount of income redistribution, increasing the stability and predictability of the revenue base, and using tax policy as an instrument of industrial and regional policy. -
Parks Canada
ARCHIVED - Archiving Content ARCHIVÉE - Contenu archivé Archived Content Contenu archivé Information identified as archived is provided for L’information dont il est indiqué qu’elle est archivée reference, research or recordkeeping purposes. It est fournie à des fins de référence, de recherche is not subject to the Government of Canada Web ou de tenue de documents. Elle n’est pas Standards and has not been altered or updated assujettie aux normes Web du gouvernement du since it was archived. Please contact us to request Canada et elle n’a pas été modifiée ou mise à jour a format other than those available. depuis son archivage. Pour obtenir cette information dans un autre format, veuillez communiquer avec nous. This document is archival in nature and is intended Le présent document a une valeur archivistique et for those who wish to consult archival documents fait partie des documents d’archives rendus made available from the collection of Public Safety disponibles par Sécurité publique Canada à ceux Canada. qui souhaitent consulter ces documents issus de sa collection. Some of these documents are available in only one official language. Translation, to be provided Certains de ces documents ne sont disponibles by Public Safety Canada, is available upon que dans une langue officielle. Sécurité publique request. Canada fournira une traduction sur demande. A Guide to Competency-Based Management in Police Services Built by policing for policing This initiative was funded by the Government of Canada’s Sector Council Program Ottawa, March, 2013 Police Sector Council Page 1 of 69 Letter from the Steering Committee Dear Colleagues, The benefits of managing human resources using a competency- based management (CBM) approach are now undisputed. -
Parks Canada Agency
Parks Canada Agency Application for Filming in Newfoundland East Field Unit Terra Nova National Park and Signal Hill, Cape Spear Lighthouse, Ryan Premises, Hawthorne Cottage, and Castle Hill National Historic Sites of Canada Thank you for your interest in filming in our national parks and national historic sites. To help expedite this process for you, please take the time to complete the following application and forward to Lauren Saunders at P. O. Box 1268, St. John’s, NL A1C 5M9; by fax at (709) 772-3266; or by e-mail at [email protected]. Proposed filming activities must meet certain conditions and receive the approval of the Field Unit Superintendent. Applications will be reviewed based on: potential impacts of the production on ecological and cultural resources appropriateness of activities to the national settings and regulations consistency with and contribution to park objectives, themes and messages level of disruption to the area and/or other park users required level of assistance and/or supervision by park staff Applicant Information Production Company Name: Project Name: Name, Address of authorized production representative: Telephone: Fax: e-mail: (Receipt of your application will be made by phone, fax or e-mail) Name of Producer: Designated Representative on Site: Filming/Photography - Requirements 1. How your production enhances the National Park/National Historic Site management 2. A list of other National Parks or National Historic Sites of Canada in which you have worked or propose to work 3. Location, date and time requirements 4. Production size (including cast, crew and drivers) 5. Type of equipment, sets and props and extent of use, including vehicles.Usage of Unmanned Aerial Vehicle (UAV) at the sites in the Newfoundland East Field Unit requires Transport Canada permit along with special permission from the Field Unit Superintendent. -
Resource Management
Resource Management: The renewable resources of the State of Alaska are abundant and available for multiple uses by the State and harvesters. These abundant resources are renewable as long as sound science and management practices are applied. These renewable resources are the basis of cultural and economic systems that provide many benefits to Alaskans. Personnel Management: 1. The selection, motivation, and supervision of all staff will be accomplished through direct and clear expectations. 2. Credibility and respectability will be hallmarks of my leadership. 3. Like management by walking about and personal communications. 4. There is no job or duty within ADF&G that I have not done at some point in the past. 1 | P a g e Executive Summary Roland R. Maw, BSc., MEd., PhD. Fisheries: North Pacific Anadromous Fish Commission – 5 years Kenai/Soldotna Fish & Game Advisory Committee – 6 years Kenai River Special Management Area – Board Member, 3 years United Fishermen of Alaska, Litigation Team Member – OCEANA Lawsuit United Cook Inlet Drift Association – Executive Director, 11 years Educated fishery biologists and enforcement officers – 30 years Commercial salmon and halibut fishing – 33 years Charter sport fishing – 3 salt water vessels, co-owner – 15 years Conducted biological-acoustical salmonoid research – 16 years Author, sportfishing book, centennial edition, 1985, Parks, Canada Chalky halibut research, International Pacific Halibut Commission Wildlife: Class A big-game guide – 5 years (brown bear, moose, sheep) Grizzly -
A New Review Mechanism for the RCMP’S National Security Activities
ARCHIVED - Archiving Content ARCHIVÉE - Contenu archivé Archived Content Contenu archivé Information identified as archived is provided for L’information dont il est indiqué qu’elle est archivée reference, research or recordkeeping purposes. It est fournie à des fins de référence, de recherche is not subject to the Government of Canada Web ou de tenue de documents. Elle n’est pas Standards and has not been altered or updated assujettie aux normes Web du gouvernement du since it was archived. Please contact us to request Canada et elle n’a pas été modifiée ou mise à jour a format other than those available. depuis son archivage. Pour obtenir cette information dans un autre format, veuillez communiquer avec nous. This document is archival in nature and is intended Le présent document a une valeur archivistique et for those who wish to consult archival documents fait partie des documents d’archives rendus made available from the collection of Public Safety disponibles par Sécurité publique Canada à ceux Canada. qui souhaitent consulter ces documents issus de sa collection. Some of these documents are available in only one official language. Translation, to be provided Certains de ces documents ne sont disponibles by Public Safety Canada, is available upon que dans une langue officielle. Sécurité publique request. Canada fournira une traduction sur demande. A New Review Mechanism for the RCMP’s National Security Activities Commission of Inquiry into the Actions of Canadian Officials in Relation to Maher Arar © Her Majesty the Queen in Right of Canada, represented by the Minister of Public Works and Government Services, 2006 Cat. -
Canada Revenue Agency Annual Report to Parliament 2007-2008
Canada Revenue Agency Annual Report to Parliament 2007-2008 RC4425 E REV08 About the CRA Who we are The Canada Revenue Agency (CRA) administers the Income Tax Act and other taxes and is the principal revenue collector in the country. We also distribute benefit payments to millions of Canadians. We strive to ensure that Canadians: • pay their required share of taxes; • receive their rightful share of entitlements; and • are provided with an impartial and responsive review of contested decisions. Our foundation of trust Building our foundation of trust is critical to achieving our mandate. Canadians respect our integrity and professionalism. Our respect and co-operation are the basis for our dealings with all Canadians and will guide us forward. Trust begins with CRA’s values that reflect our principles and beliefs and guide our behaviour and practices. These values are integrity, professionalism, respect, and co-operation. Our role in Canada’s tax and benefit systems A well-functioning tax and benefit system is essential to a healthy economy, a sustainable infrastructure, and a strong democracy. Some of the tax revenue we collect is redistributed to taxpayers by us in the form of benefit payments or tax credits. Other tax revenue is provided to our federal, provincial, territorial, and First Nations government clients to finance their programs and services for Canadians. 2007-2008 CRA in Perspective Our Mission To administer tax, benefits, and related programs, and to ensure compliance on behalf of governments across Canada, thereby contributing to the ongoing economic and social well-being of Canadians. Our Promise Contributing to the well-being of Canadians and the efficiency of government by delivering world-class tax and benefit administration that is responsive, effective, and trusted. -
D'amico Family Wealth Management Group of RBC Dominion Securities Presents Étienne Gadbois and Stephen Solomon from De Grandpré Chait, Lawyers
D'Amico Family Wealth Management Group Of RBC Dominion Securities Presents Étienne Gadbois and Stephen Solomon from De Grandpré Chait, Lawyers "CRA and RQ in 2015 : You can run but you can’t hide! The positions taken by CRA and RQ have been subject to a great deal of media attention. This presentation will provide an overview of the major GST/QST audit issues as well as an update of the voluntary disclosures programs" Angelo D’Amico Christiana Kavadas Dario Falso Celina Toia FCSI, CIM, CPA, CMA, CGA, CSWP B. Comm. Associate Marketing Consultant Vice President - Portfolio Manager Associate Tel: (514) 878-5049 Tel: (514) 878-5196 Tel: (514) 878-5056 Email: [email protected] Email: [email protected] Email: [email protected] Web : http://www.damicofamilywealthmanagementgroup.ca March 11, 2015 Business Insurance Construction Taxation Real estate Insolvency Litigation Intellectual property Debt recovery CRA AND RQ IN 2015: YOU CAN RUN BUT YOU CAN’T HIDE! Presented by: Étienne Gadbois, lawyer Stephen Solomon, lawyer Your best partner D’Amico Family Wealth Management Group | RBC Dominion Securities Inc. March 11, 2015 Table of Contents 1. Contextualization 2. Voluntary Disclosures 3. GST/QST Issues in 2015: 3.1. Real Estate: Joint Venture Election and Bare Trust Issues 3.2 Construction and Employment Agencies: False Invoicing (or is it?) 3.3 Wholesalers: Sale of Tobacco Products (and other products) to Natives 3.4 Corporate Transactions and Elections 3.5 Application of Serious Offences Provision 4. Where do we stand today? Business Insurance Construction Taxation Real estate Insolvency Litigation Intellectual property Debt recovery 1. -
2018 | Inventory of International and Intergovernmental Agreements, Continued
2017 –2018 Inventory of International and Intergovernmental Agreements 2017– 2018 Inventory of International and Intergovernmental Agreements Effective Date Parties / Title Ministry / Agency 01-Sep-15 Alberta-British Columbia: Advanced Education, Skill Advanced Education and Training, “Interprovincial Agreement Amendment – Cardiovascular Perfusion” 20-Apr-17 Alberta-China: Guanghua International Education Association, Advanced Education “Memorandum of Understanding on Cooperation in the Field of Health and Care of the Elderly Relating to Education, Professional Development and Research” 18-May-17 Alberta-Saskatchewan: Advanced Education, “Interprovincial Advanced Education Agreement – Occupational Therapy” 10-Jul-17 Alberta-Canada: Statistics Canada, “Third Amending Agreement Advanced Education Concerning Access to Statistics Confidential Microdata on Benefits to Post-Secondary Education Project” 31-Jul-17 Alberta-British Columbia: Queen’s Printer, Citizen’s Services, Advanced Education “Individual Learning Modules Licence Agreement” 01-Aug-17 Alberta-Northwest Territories: Education, Culture and Advanced Education Employment, “Memorandum of Understanding for Apprenticeship Technical Training Seats” 01-Aug-17 Alberta-Nunavut: Family Services, “Memorandum of Advanced Education Understanding for Apprenticeship Technical Training Seats” 01-Aug-17 Alberta-Yukon: Education, “Memorandum of Understanding for Advanced Education Apprenticeship Technical Training Seats” 16-Aug-17 Alberta-Canada: Statistics Canada, “Agreement Concerning the Advanced -
Chapter 1: All About Taxation
Learning About Tax with Intuit Profile 2021 Chapter 1 All About Taxation Learning Objectives At this chapter’s end Additional Resources This document provides numerous students will understand: resources to accounting professionals. Refer to these sites to explore additional • The history of taxation training opportunities • How tax dollars are raised and disbursed Professional Accounting Software • The role of the Canda Revenue Agency Tax Preparation & efiling Return Software • A taxpayer’s filing options Professional Tax Software Training • Taxpayer responsibilities • How to get information to help you file a tax return • How to access and use CRA electronic services Copyright Copyright 2021 Intuit, Inc. Intuit, Inc. All rights reserved. 5100 Spectrum Way, Mississauga, ON L4W 5S2 Trademarks ©2021 Intuit Inc. All rights reserved. Intuit, the Intuit logo, Intuit ProFile, ProAdvisor, and QuickBooks, among others, are trademarks or registered trademarks of Intuit, Inc. in Canada and other countries. Other parties’ marks are the property of their respective owners. Notice to Readers The publications distributed by Intuit Inc. are intended to assist educators by providing current and accurate information. However, no assurance is given that the information is comprehensive in its coverage or that it is suitable in dealing with a particular situation. Accordingly, the information provided should not be relied upon as a substitute for independent research. Intuit Inc. does not render any accounting, legal, or other professional advice nor does it have any responsibility for updating or revising any information presented herein. Intuit Inc. cannot warrant that the material contained herein will continue to be accurate or that it is completely free of errors when published. -
Archived Content Contenu Archivé
ARCHIVED - Archiving Content ARCHIVÉE - Contenu archivé Archived Content Contenu archivé Information identified as archived is provided for L’information dont il est indiqué qu’elle est archivée reference, research or recordkeeping purposes. It est fournie à des fins de référence, de recherche is not subject to the Government of Canada Web ou de tenue de documents. Elle n’est pas Standards and has not been altered or updated assujettie aux normes Web du gouvernement du since it was archived. Please contact us to request Canada et elle n’a pas été modifiée ou mise à jour a format other than those available. depuis son archivage. Pour obtenir cette information dans un autre format, veuillez communiquer avec nous. This document is archival in nature and is intended Le présent document a une valeur archivistique et for those who wish to consult archival documents fait partie des documents d’archives rendus made available from the collection of Public Safety disponibles par Sécurité publique Canada à ceux Canada. qui souhaitent consulter ces documents issus de sa collection. Some of these documents are available in only one official language. Translation, to be provided Certains de ces documents ne sont disponibles by Public Safety Canada, is available upon que dans une langue officielle. Sécurité publique request. Canada fournira une traduction sur demande. In Search of Security: The Future of Policing in Canada LAW COMMISSION OF CANADA COMMISSION DU DROIT DU CANADA Ce document est également disponible en français : En quête de sécurité : l’avenir du maintien de l’ordre au Canada ISBN : JL2-26/2006F Catalogue : 0-662-71409-1 This Report is also available online at www.lcc.gc.ca. -
Canadian Tax Journal Revue Fiscale Canadienne
2020 ■ VOLUME 68, No 4 CANADIAN TAX JOURNAL REVUE FISCALE CANADIENNE PEER-REVIEWED ARTICLES Interest Relief on Income Tax Debts: Canada Versus the United States Michael H. Lubetsky Tax Literacy: A Canadian Perspective Anthony Pham, Antoine Genest-Grégoire, Luc Godbout, and Jean-Herman Guay POLICY FORUM Crisis, Cleanup, and the Prospect of Long-Term Fiscal Change Shirley Tillotson Editors’ Introduction—The GST/HST Responsibilities of Non-Resident E-Commerce Firms Alan Macnaughton and Daniel Sandler The GST/HST Obligations of Non-Resident E-Commerce Firms— Jurisprudence and Policy Nicholas Shatalow Carrying On About Carrying On Business: A Response to “The GST/HST Obligations of Non-Resident E-Commerce Firms” Zvi Halpern-Shavim Much Ado About Doing Not Much: Some Reflections on the Jurisdiction To Tax Business Transactions Malcolm Gammie FEATURES Finances of the Nation: Provincial Debt Sustainability in Canada: Demographics, Federal Transfers, and COVID-19 Trevor Tombe Current Cases: (FCA) Iberville Developments Limited v. Canada; (FCA) Landbouwbedrijf Backx BV v. Canada; (BCCA) Collins Family Trust v. Canada (Attorney General) Kirsten Kjellander, Ryan L. Morris, John Sorensen, Ehsan Wahidie, and Anita Yuk Selected US Tax Developments: New Proposed Regulations Under the Section 1061 Carried Interest Rules Peter A. Glicklich and Gregg M. Benson Current Tax Reading Robin Boadway and Kim Brooks ■ CANADIAN TAX JOURNAL EDITORIAL BOARD/ COMITÉ DE RÉDACTION DE LA REVUE FISCALE CANADIENNE ■ Editors/Rédacteurs en chef Alan Macnaughton Daniel Sandler University of Waterloo EY Law llp Kevin Milligan (on leave) Frances Woolley University of British Columbia Carleton University ■ Practitioners and Academics/Fiscalistes et Universitaires Richard M. Bird University of Toronto Allison Christians McGill University David G. -
Wapusk News the Voice of Wapusk National Park
Wapusk National Park parkscanada.gc.ca Volume 3, Number 1, Summer 2010 WAPUSK NEWS The voice of Wapusk National Park www.parkscanada.gc.ca/wapusk Wapusk National Park Use Regulations – Why celebrate? Cam Elliott Superintendent, Wapusk National Park & Manitoba North National Historic Sites Usually people don’t view the implementation of new rules and regulations as a reason to rejoice, but in the case of the Wapusk National Park Use Regulations, which came into effect on March 26, 2010, there is reason to celebrate. The Wapusk regulations are unique in Canada’s national park system. By allowing certain activities customarily prohibited in other national parks, they reflect and respect the unique history and traditional local use of the Wapusk National Park (NP) lands. The commitment to the distinct local use of Wapusk NP was made by the Government of Canada in the Federal- Provincial Agreement to Establish Wapusk National Park, an agreement that grew out of public consultations in the Churchill area. Certain activities are generally prohibited in national parks: hunting, trapping, gathering natural products from the land, using all terrain vehicles to access park lands, and using cabins to support these activities. However, the Wapusk Park Establishment Agreement (1996) recognizes these as traditional user activities for the longtime residents of Churchill at the time the agreement was signed. Aboriginal and treaty rights in the park, Picking berries continuation of traditional use of park lands by First Nation Photo: Parks Canada 1 people, and continuing specified traditional uses of park lands and resources by eligible non-Aboriginal people are Parks Canada Plans outlined in the agreement and are allowed through the park use regulations.