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  2. HM Revenue and Customs - Wikipedia

    en.wikipedia.org/wiki/HM_Revenue_and_Customs

    His Majesty's Revenue and Customs (commonly HM Revenue and Customs, or HMRC) [4] [5] is a non-ministerial department of the UK government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers.

  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. Canadian corporate law - Wikipedia

    en.wikipedia.org/wiki/Canadian_corporate_law

    Before 1862, limited liability was the exception, being conferred on specific companies through royal charter or special Act. When it was introduced into UK company law by the Companies Act 1862 as a matter of general application, the Canadian colonies introduced legislation to enable the same locally. [3]

  5. List of Canadian retail closures (21st century) - Wikipedia

    en.wikipedia.org/wiki/List_of_Canadian_retail...

    The company owns another plus-size retailer, Penningtons. [1] Agnew-Surpass: shoes: August 2000: 223: Bankruptcy: Best Buy, Electronics and Home Appliances: Jan 2023, 15: Bath & Body Works: bath: May 2020: 1: Described as "rightsizing", it was part of a larger closure by L Brands. [2] Bentley Leathers: accessories: December 2019: 90 [3] Bose ...

  6. Revenue service - Wikipedia

    en.wikipedia.org/wiki/Revenue_service

    State Fiscal Service (SFS; Ukrainian: Державна фіскальна служба; ДФС) — Uganda: Uganda Revenue Authority (URA) — United Kingdom: His Majesty's Revenue and Customs (HMRC; Welsh: Cyllid a Thollau Ei Fawrhydi) — Scotland: Revenue Scotland (Scottish Gaelic: Teachd-a-steach Alba) — Wales

  7. List of defunct Canadian companies - Wikipedia

    en.wikipedia.org/wiki/List_of_defunct_Canadian...

    Note: many of these companies are still operating under the same name; they are just owned by others. Abitibi Power and Paper Company – part of Abitibi-Consolidated, now part of Resolute Forest Products; Agricore – merged with United Grain Growers Ltd. to form Agricore United; Aikenhead's Hardware – hardware store, acquired by Home Depot

  8. Closure (business) - Wikipedia

    en.wikipedia.org/wiki/Closure_(business)

    Closure may be the result of a bankruptcy, where the organization lacks sufficient funds to continue operations, as a result of the proprietor of the business dying, as a result of a business being purchased by another organization (or a competitor) and shut down as superfluous, or because it is the non-surviving entity in a corporate merger.

  9. Capital gains tax - Wikipedia

    en.wikipedia.org/wiki/Capital_gains_tax

    The literature provides information that barriers for trading negatively affects the investors' willingness to trade, which in turn can change assets prices. Companies with tax-sensitive customers are particularly reactive to capital gains tax and its change. CGT and changes to it affect trading and the stock market.