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Federal corporate tax returns for most types of corporations are due by the 15th day of the third month following the tax year (March 15 for calendar year). [84] State corporate tax return due dates vary, but most are due either on the same date or one month after the federal due date. Extensions of time to file are routinely granted. [85]
Goods and Services Tax (GST) is a national sales tax introduced in 1991 at a rate of 7%, later reduced to 5%. A Harmonized Sales Tax (HST) that combines the GST and provincial sales tax, is collected in New Brunswick (15%), Newfoundland (15%), Nova Scotia (15%), Ontario (13%) and Prince Edward Island (15%), while British Columbia had a 12% HST ...
FOB (free on board) is a term in international commercial law specifying at what point respective obligations, costs, and risk involved in the delivery of goods shift from the seller to the buyer under the Incoterms standard published by the International Chamber of Commerce. FOB is only used in non-containerized sea freight or inland waterway ...
In economics, capital goods or capital are "those durable produced goods that are in turn used as productive inputs for further production" of goods and services. [1] A typical example is the machinery used in a factory. At the macroeconomic level, "the nation's capital stock includes buildings, equipment, software, and inventories during a ...
Shortly afterwards in 1915-16, the case of Arnhold Karberg & Co. v. Blythe, Green, Jourdain & Co. in the High Court and Court of Appeal showcased judicial debate about whether a c.i.f. bill of lading could evidence a sale of goods, Scrutton J ruling in the High Court that it did not, because a c.i.f. sale is "not a sale of goods, but a sale of ...
The Oakland Athletics' 2009 season was their 41st in Oakland, California. It was also the 109th season in franchise history. It was also the 109th season in franchise history. The team finished fourth in the American League West with a record of 75–87.
On April 2, 2009, Cutler was traded to the Chicago Bears from the Broncos along with a fifth-round pick in the 2009 NFL draft. In return, the Broncos acquired quarterback Kyle Orton along with the Bears' first and third-round selections in 2009 also the first round pick in 2010. Later in the season on October 20, 2009, the Bears signed Cutler ...
The 2009 Major League Baseball season began on April 5, 2009; the regular season was extended two days for a one-game playoff between the Detroit Tigers and the Minnesota Twins for the American League Central title. The postseason began the next day with the Division Series.