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  2. Taxation in Canada - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_Canada

    A citizen who is currently not a resident of Canada may petition the CRA to change her or his status so that income from outside Canada is not taxed. Non-residents of Canada with taxable earnings in Canada (e.g. rental income and property disposition income) are required to pay Canadian income tax on these amounts.

  3. Corporate tax in Canada - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax_in_Canada

    In 2020, when Alberta made a deep and rapid corporate tax rate cut, from 12%, which is the average provincial corporate tax rate, to 8%, University of Toronto economist, Michael Smart, cautioned that this could result in "Ontario-based companies booking profits in Alberta to pay lower tax rates—shades of the "Québec shuffle" that occurred in ...

  4. Sales taxes in Canada - Wikipedia

    en.wikipedia.org/wiki/Sales_taxes_in_Canada

    There is a 5% tax on lodging and 5% tax on hotel room fees. New Brunswick: HST: 10: 15 The HST was increased two points to 10% with an overall tax of 15% on July 1, 2016. [6] Newfoundland and Labrador: HST: 10 15 The HST was increased two points to 10% with an overall tax of 15% on July 1, 2016. [7] Northwest Territories: GST: 0: 5 Nova Scotia ...

  5. Canadian corporate law - Wikipedia

    en.wikipedia.org/wiki/Canadian_corporate_law

    Corporations Canada is Canada's federal corporate regulator, operating under Innovation, Science and Economic Development Canada. It is responsible for administering laws regarding the incorporation of Canadian businesses as well as "corporate laws governing federal companies, except for financial intermediaries ."

  6. Income tax in Canada - Wikipedia

    en.wikipedia.org/wiki/Income_tax_in_Canada

    Canada levies personal income tax on the worldwide income of individual residents in Canada and on certain types of Canadian-source income earned by non-resident individuals. The Income Tax Act , Part I, subparagraph 2(1), states: "An income tax shall be paid, as required by this Act, on the taxable income for each taxation year of every person ...

  7. Unlimited liability corporation - Wikipedia

    en.wikipedia.org/wiki/Unlimited_liability...

    Effective January 1, 2010, the Canada–US tax treaty—formally, the Canada–United States Convention with Respect to Taxes on Income and on Capital, signed September 26, 1980 [5] —was amended by inserting a new Article IV(7): 7.

  8. Foreign ownership of companies of Canada - Wikipedia

    en.wikipedia.org/wiki/Foreign_ownership_of...

    FortisBC (formerly BC Gas, a public utility company) — Then known as Terasen Inc., it was sold to American-owned energy giant Kinder Morgan for $6.9 billion. The deal was approved in 2005 by the B.C. Utilities Commission despite 8,000 letters of protest. Terasen was subsequently sold to Newfoundland-based Fortis Inc. in 2007.

  9. List of acts of the Parliament of Canada - Wikipedia

    en.wikipedia.org/wiki/List_of_acts_of_the...

    Canada Labour Code, 1967; Criminal Law Amendment Act, 1968–69; Arctic Waters Pollution Prevention Act, 1970; Consumer Packaging and Labeling Act, 1970; Weights and Measures Act, 1970; Divorce Act, 1968 - replaced by Divorce Act, 1985; Canada Wildlife Act, 1973; National Symbol of Canada Act, 1975; Anti-Inflation Act 1975; Immigration Act, 1976