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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 resident in Canada at any time in the year." After the calendar year, Canadian residents file a T1 Tax and Benefit Return [5] for individuals. It is due April 30, or June 15 ...
a relationship between the person being regulated and the regulation, where the person being regulated either benefits from, or causes the need for, the regulation. [6] In 620 Connaught Ltd. v. Canada (Attorney General), the Westbank framework was qualified to require "a relationship between the charge and the scheme itself."
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 ...
Tax returns for self-employed individuals and their spouses must be filed by June 15 of the following year. However, any Goods and Services Tax/Harmonized Sales Tax owing for the period is due April 30. Tax returns for deceased individuals must be filed by the normal filing deadline or 6 months after the date of death, whichever comes later.
The "last name" is usually taken from a child's parents, which may be from either or both (joined by hyphenation). [note 1] [1] Outside Quebec (with distinct civil law system), either spouse has the right to assume the other's last name, as long as it is not intended for the purposes of fraud. Getting married does not result in a legal change ...
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Canadian nationality law details the conditions by which a person is a national of Canada. The primary law governing these regulations is the Citizenship Act, which came into force on February 15, 1977 and is applicable to all provinces and territories of Canada .
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