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Tax returns for deceased individuals must be filed by the normal filing deadline or 6 months after the date of death, whichever comes later. Example: Mary dies on January 30, 2004; her 2003 return is due on July 30, 2004 (six months later) and her 2004 return is due on April 30, 2005 (normal filing deadline).
Firstly, the applicant must satisfy a waiting period of 10 years in the case of indictable offences and five years in the case of summary offences. [5] The Act also provides relief for military service records. [6] Ineligible offences. Two types of records are ineligible under the Act: Schedule 1 offences against a minor
The Tax Court of Canada (TCC; French: Cour canadienne de l'impôt), established in 1983 by the Tax Court of Canada Act, is a federal superior court which deals with matters involving companies or individuals and tax issues with the Government of Canada.
For summary conviction offences that fall under the jurisdiction of the federal government (including all criminal law), section 787 of the Criminal Code specifies that, unless another punishment is provided for by law, the maximum penalty for a summary conviction offence is a sentence of 2 years less a day of imprisonment, a fine of $5,000 or ...
For offences committed by body corporates, the statutes of limitation are determined as if they were a natural person. The limits are as follows: [42] 6 months for offences which are punishable by a maximum of 3 months imprisonment or a $7,500 fine. 12 months for offences which are punishable by a maximum of 6 months imprisonment or a $20,000 fine.
If the offence is a summary conviction offence (or a hybrid offence where the Crown elects to proceed summarily), the maximum fine is $5,000, unless otherwise stated in the statute. [29] Before a court imposes a fine, it must inquire into the ability to pay the fine. [30]
Examples of offences which are always summary offences include trespassing at night (section 177), [2] causing a disturbance (section 175) [2] and taking a motor vehicle without the owner's consent (section 335) [2] (an equivalent to the British TWOC). Summary conviction offences are tried by a judge alone in the province's provincial court.
This income is taxed at the shareholder's personal income tax rate, but a part of the tax is offset by a 10.5217% dividend tax credit (for 2017) [18] to reflect the federal tax paid at the corporate level. There are also provincial dividend tax credits at different rates in different provinces.