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A person may be prosecuted criminally for any offences found in the Criminal Code or any other federal statute containing criminal offences. [1] In all Canadian provinces and territories, criminal prosecutions are brought in the name of the "King in Right of Canada". [citation needed] There are two basic types of offences.
Unless under federal jurisdiction, the laws which are in effect are those of the province or territory where the employment takes place (rather than the employee's home or the employer's head office). Canada's varied labour laws are a result of its geography, historical, and cultural variety.
(Until 2011, where an offender was sentenced to a term of 2 years or more, the offence was non-violent, and the offence was included in the list of eligible offences under the Corrections and Conditional Release Act, the accused person was eligible for release after serving one-sixth of the sentence or six months, whichever was greater. However ...
Every province except Alberta has implemented either a provincial sales tax or the Harmonized Sales Tax. The federal GST rate is 5 percent, effective January 1, 2008. The territories of Yukon, Northwest Territories, and Nunavut have no territorial sales taxes, so only the GST is collected.
The provinces maintain dual tax rates, with a lower rate applicable to income that qualifies for the federal small business deduction, and the higher rate to all other forms of income. While some provinces adhere to the business limit for the lower rate set by the federal governments, other provinces choose to maintain their own rate. [48]
As held in Attorney General of Canada v. Canadian National Transportation, Ltd., [1] the administration of justice does not embrace prosecutorial authority respecting the federal criminal law. This can be exercised by either level of government under terms prescribed by federal law.
At the federal level, Canada has imposed other excise taxes in the past: From 1915 to 1953, on the issue of cheques and other commercial paper. [50] From 1920 to 1927, on advances of money [51] From 1920 to 1953, on the transfer of securities. [52] Initially applying to shares, [53] it was extended to cover bonds and related items in 1922. [54]
A non-refundable tax credit for charitable donations is calculated at the lowest tax rate for the first $200 in a year, and at the highest tax rate for the portion in excess of $200. Donations can result in a reduction in taxes of between 40 and 60% of the donation depending on the province of the taxpayer and type of property donated.