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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 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).
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]
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]
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.
April 18: National due date to file a 2022 tax return or request an extension and pay tax owed due to the Emancipation Day holiday in Washington, D.C. October 16: Due date to file for those ...
The RAC fees ranged from $25 to $55 for filing season 2024, according to the report. The average refund for these taxpayers was $3,841, indicating that the cost of the RAC was about 1% of the ...
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.