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Tax information exchange agreements (TIEA) provide for the exchange of information on request relating to a specific criminal or civil tax investigation or civil tax matters under investigation. [1] A model TIEA was developed by the OECD Global Forum Working Group on Effective Exchange of Information.
In Canada, a deferred prosecution agreement (DPA) or remediation agreement refers to an agreement under Part XXII.1 of the Criminal Code.The agreement is made between the Crown prosecutor and an organization alleged to have committed certain types of criminal offences, usually in the context of fraud or corruption, with the consent of the relevant Attorney General and under the supervision of ...
Canadian tort law is composed of two parallel systems: a common law framework outside Québec and a civil law framework within Québec, making the law system is bijural, as it is used throughout Canadian provinces except for Québec, which uses private law.
The Code places a duty on the two sides to meet and negotiate "in good faith and make every reasonable effort to enter into a collective agreement" [s.50 (a) i,ii]. The role of the Canada Labour Relations Board is to interpret the code and to investigate allegations of unfair labour practices and failures to bargain in good faith.
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.
The Disclosure and Barring Service (DBS) is a non-departmental public body of the Home Office of the United Kingdom.The DBS enables organisations in the public, private and voluntary sectors to make safer recruitment decisions by identifying candidates who may be unsuitable for certain work, especially involving children or vulnerable adults, and provides wider access to criminal record ...
The Canada Workers Benefit (CWB) is a refundable tax credit in Canada. Introduced in 2007 under the name Workers Income Tax Benefit ( WITB ), it offers tax relief to working low-income individuals and encourages others to enter the workforce. [ 1 ]
The right of a person charged with an offence to be informed of the offence originated in section 510 of the Criminal Code as well as legal tradition. [1] Some courts have used section 510 to help read section 11(a), concluding that the right allows for a person to be "reasonable informed" of the charge; thus it does not matter if a summons ...