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The T2 Corporation Income Tax Return or T2 is the form used in Canada by corporations to file their income tax return. All corporations other than registered charities must file a T2 return for every taxation year, regardless of whether tax is payable. The form has to be filed within six months of the end of each corporation's fiscal year.
The Canada Revenue Agency collects the Goods and Services Tax (GST) (the Canadian federal value added tax) of 5 per cent in all provinces. In Quebec, under an agreement with the federal government, Revenu Québec administers the GST to businesses, and administers Quebec's own Quebec Sales Tax (QST). The Goods and Services Tax was introduced in ...
Case report forms contain data obtained during the patient's participation in the clinical trial. Before being sent to the sponsor, this data is usually de-identified (not traceable to the patient) by removing the patient's name, medical record number, etc., and giving the patient a unique study number.
The Income Tax Act defines SR&ED. The Canada Revenue Agency (CRA) is responsible for its administration. The CRA Information Circular 86-4R3 is a key document that provides technical guidelines to clarify and interpret the language in the tax act. CRA Interpretation Bulletin IT-151-R4 is a key document that explains SR&ED expenditures.
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Once a rule is thus repealed, the CRA also prohibits the reissuing of the rule in substantially the same form or the issuing of a new rule that is substantially the same "unless the reissued or new rule is specifically authorized by a law enacted after the date of the joint resolution disapproving the original rule" (5 U.S. Code § 801(b)(2)).
Canadian corporate law concerns the operation of corporations in Canada, which can be established under either federal or provincial authority.. Federal incorporation of for-profit corporations is governed by Corporations Canada under the Canada Business Corporations Act.
The Personal Information Protection and Electronic Documents Act (PIPEDA; French: Loi sur la protection des renseignements personnels et les documents électroniques) is a Canadian law relating to data privacy. [2] It governs how private sector organizations collect, use and disclose personal information in the course of commercial business.
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