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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.
The Melbourne Magistrates' Court.In Victoria, Australia, all summary offences are heard in the Magistrates' Court. A summary offence or petty offence is a violation in some common law jurisdictions that can be proceeded against summarily, [1] [2] [3] without the right to a jury trial and/or indictment (required for an indictable offence).
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.
All non-summary offences are indictable: the available penalties are greater for indictable offences than for summary offences. These in turn may be divided into three categories: 1. Very serious indictable-only offences including treason and murder (section 235) [2] that are listed in section 469 of the Criminal Code. [2]
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).
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 ...
The Criminal Code (French: Code criminel) is a law of the Parliament of Canada that codifies most criminal offences and procedures in Canada. Its official long title is An Act respecting the Criminal Law (French: Loi concernant le droit criminel ).
Taxpayers that prepare their own taxes through NETFILE generally need to obtain tax filing software from a third-party provider in order to use the system. As of the 2019 tax year, the vast majority of taxpayers file their taxes electronically (90.3%) while increasingly fewer taxpayers (9.7%) use the traditional paper method. [42]