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The Immigration Act, 1976, insured by the Parliament of Canada, was the first immigration legislation to clearly outline the objectives of Canadian immigration policy, define refugees as a distinct class of immigrants, and mandate the Canadian government to consult with other levels of government in the planning and management of immigration.
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 ...
Map of the world showing national-level sales tax / VAT rates as of October 2019. A comparison of tax rates by countries is difficult and somewhat subjective, as tax laws in most countries are extremely complex and the tax burden falls differently on different groups in each country and sub-national unit.
Capital tax is a tax charged on a corporation's taxable capital. Taxable capital is the amount determined under Part 1.3 of the Income Tax Act (Canada) plus accumulated other comprehensive income. On January 1, 2006, capital tax was eliminated at the federal level.
Legislation administered by the CRA includes the Income Tax Act, parts of the Excise Tax Act, and parts of laws relating to the Canada Pension Plan, employment insurance (EI), tariffs and duties. [5] The agency also oversees the registration of charities in Canada, and enforces much of the country's tax laws. [6]
Halsbury’s Laws of Canada is written in a clear and accessible style, suitable for users ranging from first-year law students to experienced counsel. Each subject title is, as far as possible at the time of publication, a complete statement of Canadian law on that topic as of the currency date specified at the beginning of the title.
For decades, Canada has cast itself as a country open to newcomers, with immigration policies tailored to boost its population, fill labour gaps and settle refugees fleeing conflict from around ...
In the 2007 case of Charkaoui v.Canada (Citizenship and Immigration), [5] Chief Justice Beverley McLachlin held that certain aspects of the scheme contained within the Act for the detention of permanent residents and foreign nationals on the grounds of national security violate s. 7 of the Canadian Charter of Rights and Freedoms by "allowing the issuance of a certificate of inadmissibility ...