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Whether proceedings under s. 163.2 of the Income Tax Act imposing monetary penalties on every person who makes a false statement that could be used by another person for purposes under that Act are criminal in nature or lead to the imposition of true penal consequences; Whether an individual assessed for same penalties is a person "charged with ...
The Disclosure and Barring Service (DBS) is a non-departmental public body of the Home Office of the United Kingdom.The DBS enables organisations in the public, private and voluntary sectors to make safer recruitment decisions by identifying candidates who may be unsuitable for certain work, especially involving children or vulnerable adults, and provides wider access to criminal record ...
Canadian defamation law refers to defamation law as it stands in both common law and civil law jurisdictions in Canada. As with most Commonwealth jurisdictions, Canada follows English law on defamation issues (except in the province of Quebec where private law is derived from French civil law).
The Canada Revenue Agency (CRA; French: Agence du revenu du Canada; ARC) is the revenue service of the Canadian federal government, and most provincial and territorial governments. The CRA collects taxes, administers tax law and policy, and delivers benefit programs and tax credits. [4]
Individuals in Canada generally pay income taxes on employment and investment income to the province in which they reside on December 31 of the tax year. This ensures that taxpayers who live in one province and work in another, or who move from one province to another in most cases only have to file a tax return for one province.
Canada Labour Code, 1967; Criminal Law Amendment Act, 1968–69; Arctic Waters Pollution Prevention Act, 1970; Consumer Packaging and Labeling Act, 1970; Weights and Measures Act, 1970; Divorce Act, 1968 - replaced by Divorce Act, 1985; Canada Wildlife Act, 1973; National Symbol of Canada Act, 1975; Anti-Inflation Act 1975; Immigration Act, 1976
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 ...
All non-summary offences are indictable: the available penalties are greater for indictable offences than for summary offences. These in turn may be divided into three categories: 1. Very serious indictable-only offences including treason and murder (section 235) [2] that are listed in section 469 of the Criminal Code. [2]