Search results
Results from the WOW.Com Content Network
In 1976, Parliament made the penalty the same as driving while impaired, created the offence of refusing to provide a breath sample (with the same penalties), and created laws allowing the police to use roadside screening devices. [4] Both offences are now set out in the same section of the Criminal Code, section 320.14. [5]
Cases may proceed either by way of Informal or General Procedure. The Informal Procedure is a simplified process available to taxpayers where the total tax and penalties (but not interest) at issue is CAD$25,000 or less per taxation year ($50,000 in the case of GST).
If it is in the best interests of the accused, and not contrary to the public interest, a judge may discharge an accused after a finding of guilt. A discharge is only possible if there is no minimum sentence for the offence, and the offence is not punishable by 14 years of imprisonment or a life sentence.
The tax rates displayed are marginal and do not account for deductions, exemptions or rebates. The effective rate is usually lower than the marginal rate. The tax rates given for federations (such as the United States and Canada) are averages and vary depending on the state or province. Territories that have different rates to their respective ...
For premium support please call: 800-290-4726 more ways to reach us
The Parliament of Canada entered the field with the passage of the Business Profits War Tax Act, 1916 [17] (essentially a tax on larger businesses, chargeable on any accounting periods ending after 1914 and before 1918). [18] It was replaced in 1917 by the Income War Tax Act, 1917 [19] (covering personal and corporate income earned from 1917 ...
Apply for a short-term payment plan if the amount of back taxes you owe is less than $100,000 in combined tax, penalties and interest. The application can be completed online, and if your request ...
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 ...